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Income
Tax Ordinance No.2003-11-01
Effective
January 1, 2003
VILLAGE
OF NEW WATERFORD, OHIO
INCOME TAX ORDINANCE
EFFECTIVE DATE: JANUARY 1,
2003
ORDINANCE NO. 2003-11-01 – AN EMERGENCY ORDINANCE -
SECTION
1. PURPOSE
SECTION 2. DEFINITIONS
SECTION 3. IMPOSITION OF TAX
SECTION 4. EFFECTIVE PERIOD
SECTION 5. RETURN AND PAYMENT OF TAX
SECTION 6. COLLECTION AT SOURCE
SECTION 7. DECLARATIONS
SECTION 8. APPOINTMENT
AND DUTIES OF TAX ADMINISTRATOR
SECTION 9. INVESTIGATIVE POWERS
SECTION 10. PENALTIES AND INTEREST
SECTION 11. COLLECTION OF UNPAID TAXES AND REFUNDS
SECTION 12. VIOLATIONS AND PENALTIES
SECTION 13. BOARD OF REVIEW
SECTION 14. ALLOCATION OF FUNDS
SECTION 15. CREDIT FOR TAX PAID TO ANOTHER MUNICIPALITY
SECTION 16. SAVING CLAUSE
SECTION 17. INFORMATION TO BE SUPPLIED
TO LANDLORDS
SECTION 18. EFFECTIVE DATE
ORDINANCE NO. 2003-11-01 – AN EMERGENCY ORDINANCE -
Levying a tax to provide funds for the purposes of
general municipal operation, maintenance of equipment,
extension,
enlargement and improvement of municipal services and facilities and
capital improvements, on all salaries, wages, commissions and other
compensations earned by residents of the Village of New Waterford;
on
all salaries, wages, commissions and other compensations earned by
non-residents of the Village of New Waterford for work done or services
performed or rendered in the Village of New Waterford; on the net
profits
earned on all businesses, professions or other activities
conducted by residents of the Village of New Waterford;
on the net
profits earned on all businesses, professions or other activities
conducted in the Village of New
Waterford by non-residents, and on the
net profits earned by all corporations doing business in the Village of
New Waterford as the result of work done or services performed or
rendered in the Village of New Waterford; requiring the filing of
returns and furnishing of information by employers and all those subject
to said tax; imposing on employers the duty of collecting the tax at the
source and paying the same to the Village of New Waterford; providing
for the administration, collection and enforcement of said tax;
declaring violation thereof to be a misdemeanor and imposing penalties
thereof.
BE IT ORDAINED By The Council of the Village of New Waterford, State
of Ohio, That:
SECTION
1. PURPOSE
To provide funds for the purposes of general municipal
operations, maintenance, new equipment, extension and enlargement of
village services and facilities and capital improvements of the Village
of New Waterford there shall be, and is hereby, levied a tax on the
wages, commissions and other compensation, and on net profits as
hereinafter provided.
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