As Reported by House Ways and Means Committee 1
123rd General Assembly 4
Regular Session Sub. H. B. No. 477 5
1999-2000 6
REPRESENTATIVES MOTTLEY-THOMAS-HARTNETT-JOLIVETTE-PETERSON 8
_________________________________________________________________ 9
A B I L L
To amend sections 718.01, 718.02, 718.05, and 11
733.85; to amend, for the purpose of adopting new 12
section numbers as indicated in parentheses,
sections 718.03 (718.16), 718.05 (718.041), 13
718.06 (718.12), 718.07 (718.13), and 718.08 14
(718.15); and to enact new sections 718.03, 15
718.05, 718.06, 718.07, and 718.08 and sections 16
718.11, 718.14, and 5703.49 of the Revised Code 17
to modify the authority of municipal corporations 18
to impose income taxes.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO: 20
Section 1. That sections 718.01, 718.02, 718.05, and 22
733.85 be amended, sections 718.03 (718.16), 718.05 (718.041), 23
718.06 (718.12), 718.07 (718.13), and 718.08 (718.15) be amended 25
for the purpose of adopting new section numbers as indicated in 26
parentheses, and new sections 718.03, 718.05, 718.06, 718.07, and 27
718.08 and sections 718.11, 718.14, and 5703.49 of the Revised
Code be enacted to read as follows: 29
Sec. 718.01. (A) As used in this chapter: 38
(1) "Internal Revenue Code" means the Internal Revenue 40
Code of 1986, 100 Stat. 2085, 26 U.S.C. 1, as amended. 42
(2) "Schedule C" means internal revenue service schedule C 44
filed by a taxpayer pursuant to the Internal Revenue Code. 46
(3) "Form 2106" means internal revenue service form 2106 48
filed by a taxpayer pursuant to the Internal Revenue Code. 49
(4) "Intangible income" means income of any of the 51
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following types: income yield, interest, dividends, or other 52
income arising from the ownership, sale, exchange, or other 53
disposition of intangible property including, but not limited to, 54
investments, deposits, money, or credits as those terms are
defined in Chapter 5701. of the Revised Code. 55
(B) No municipal corporation with respect to that income 57
that it may tax shall tax such income at other than a uniform 59
rate.
(C) No municipal corporation shall levy a tax on income at 61
a rate in excess of one per cent without having obtained the 62
approval of the excess by a majority of the electors of the 63
municipality voting on the question at a general, primary, or 64
special election. The legislative authority of the municipal 65
corporation shall file with the board of elections at least
seventy-five days before the day of the election a copy of the 66
ordinance together with a resolution specifying the date the 67
election is to be held and directing the board of elections to 68
conduct the election. The ballot shall be in the following form: 69
"Shall the Ordinance providing for a ... per cent levy on income 70
for (Brief description of the purpose of the proposed levy) be
passed? 71
FOR THE INCOME TAX 73
AGAINST THE INCOME TAX" 75
In the event of an affirmative vote, the proceeds of the 77
levy may be used only for the specified purpose. 78
(D)(1) Except as otherwise provided in division (D)(2) of 80
this section, no municipal corporation shall exempt from a tax on 81
income, compensation for personal services of individuals over 82
eighteen years of age or the net profit from a business or 83
profession.
(2) The legislative authority of a municipal corporation 85
may, by ordinance or resolution, exempt from a tax on income any 86
compensation arising from the grant, sale, exchange, or other 87
disposition of a stock option; the exercise of a stock option; or 88
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the sale, exchange, or other disposition of stock purchased under 89
a stock option.
(E) Nothing in this section shall prevent a municipal 91
corporation from permitting lawful deductions as prescribed by 92
ordinance. If a taxpayer's taxable income includes income 93
against which the taxpayer has taken a deduction for federal 94
income tax purposes as reportable on the taxpayer's form 2106, 95
and against which a like deduction has not been allowed by the
municipal corporation, the municipal corporation shall deduct 96
from the taxpayer's taxable income an amount equal to the 97
deduction shown on such form allowable against such income, to 98
the extent not otherwise so allowed as a deduction by the 99
municipal corporation. In the case of a taxpayer who has a net
profit from a business or profession that is operated as a sole 100
proprietorship, no municipal corporation may tax or use as the 101
base for determining the amount of the net profit that shall be 102
considered as having a taxable situs in the municipal 103
corporation, a greater amount than the net profit reported by the
taxpayer on schedule C filed in reference to the year in question 104
as taxable income from such sole proprietorship, except as 105
otherwise specifically provided by ordinance or regulation. 106
(F) No municipal corporation shall tax any of the 108
following:
(1) The military pay or allowances of members of the armed 110
forces of the United States and of members of their reserve 111
components, including the Ohio national guard; 112
(2) The income of religious, fraternal, charitable, 114
scientific, literary, or educational institutions to the extent 115
that such income is derived from tax-exempt real estate, 116
tax-exempt tangible or intangible property, or tax-exempt 117
activities;
(3) Except as otherwise provided in division (G) of this 119
section, intangible income; 120
(4) Compensation paid under section 3501.28 or 3501.36 of 122
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the Revised Code to a person serving as a precinct election 123
official, to the extent that such compensation does not exceed 124
one thousand dollars annually. Such compensation in excess of 125
one thousand dollars may be subjected to taxation by a municipal
corporation. A municipal corporation shall not require the payer 126
of such compensation to withhold any tax from that compensation. 127
(5) Compensation paid to an employee of a transit 129
authority, regional transit authority, or regional transit 130
commission created under Chapter 306. of the Revised Code for 131
operating a transit bus or other motor vehicle for the authority 132
or commission in or through the municipal corporation, unless the
bus or vehicle is operated on a regularly scheduled route, the 133
operator is subject to such a tax by reason of residence or 134
domicile in the municipal corporation, or the headquarters of the 135
authority or commission is located within the municipal 136
corporation.;
(6) The income of a public utility when that public 138
utility is subject to the tax levied under section 5727.24 or 139
5727.30 of the Revised Code, except starting January 1, 2002, the 140
income of an electric company or combined company, as defined in 141
section 5727.01 of the Revised Code, may be taxed by a municipal 143
corporation. For a combined company, only the income attributed 144
from the activity of an electric company shall be subject to
taxation by a municipal corporation. The income of an electric 145
company or combined company subject to taxation by a municipal 146
corporation shall be computed by taking into account the 147
adjustments provided by division (I)(16) of section 5733.04 of 148
the Revised Code. 149
(7) ON AND AFTER JANUARY 1, 2003, ITEMS EXCLUDED FROM 151
FEDERAL GROSS INCOME PURSUANT TO SECTION 107 OF THE INTERNAL 153
REVENUE CODE;
(8) ON AND AFTER JANUARY 1, 2001, COMPENSATION PAID TO AN 155
INDIVIDUAL FOR PERSONAL SERVICES PERFORMED WITHIN THE MUNICIPAL 157
CORPORATION, IF THE INDIVIDUAL DOES NOT RESIDE IN THE MUNICIPAL 158
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CORPORATION, PERFORMS SUCH PERSONAL SERVICES IN THE MUNICIPAL 159
CORPORATION ON TWELVE OR FEWER DAYS IN THE CALENDAR YEAR, AND, IF 160
THE INDIVIDUAL IS AN EMPLOYEE, THE PRINCIPAL PLACE OF BUSINESS OF 162
THE INDIVIDUAL'S EMPLOYER IS LOCATED OUTSIDE THE MUNICIPAL
CORPORATION. DIVISION (F)(8) OF THIS SECTION DOES NOT APPLY TO 163
PROFESSIONAL ENTERTAINERS OR PROFESSIONAL ATHLETES OR TO 165
PROMOTERS OF PROFESSIONAL ENTERTAINMENT OR SPORTS EVENTS AND 166
THEIR EMPLOYEES, AS REASONABLY DEFINED BY THE MUNICIPAL 167
CORPORATION. 168
(G) Any municipal corporation that taxes any type of 170
intangible income on March 29, 1988, pursuant to Section 3 of 171
Amended Substitute Senate Bill No. 238 of the 116th general 172
assembly, may continue to tax that type of income after 1988 if a 173
majority of the electors of the municipal corporation voting on 174
the question of whether to permit the taxation of that type of
intangible income after 1988 vote in favor thereof at an election 175
held on November 8, 1988. 176
(H) Nothing in this section or section 718.02 of the 178
Revised Code shall authorize the levy of any tax on income that a 179
municipal corporation is not authorized to levy under existing 181
laws or shall require a municipal corporation to allow a 182
deduction from taxable income for losses incurred from a sole 183
proprietorship or partnership.
Sec. 718.02. (A) In the taxation of income which THAT is 192
subject to municipal income taxes, if the books and records of a 193
taxpayer conducting a business or profession both within and 194
without the boundaries of a municipal corporation shall disclose 195
with reasonable accuracy what portion of its net profit is 196
attributable to that part of the business or profession conducted 197
within the boundaries of the municipal corporation, then only 198
such portion shall be considered as having a taxable situs in 199
such municipal corporation for purposes of municipal income 200
taxation. In the absence of such records, net profit from a 201
business or profession conducted both within and without the 202
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boundaries of a municipal corporation shall be considered as 203
having a taxable situs in such municipal corporation for purposes 204
of municipal income taxation in the same proportion as the 205
average ratio of: 206
(1) The average net book value of the real and tangible 208
personal property owned or used by the taxpayer in the business 209
or profession in such municipal corporation during the taxable 210
period to the average net book value of all of the real and 211
tangible personal property owned or used by the taxpayer in the 212
business or profession during the same period, wherever situated. 213
As used in the preceding paragraph, real property shall 215
include property rented or leased by the taxpayer and the value 216
of such property shall be determined by multiplying the annual 217
rental thereon by eight; 218
(2) Wages, salaries, and other compensation paid during 220
the taxable period to persons employed in the business or 221
profession for services performed in such municipal corporation 222
to wages, salaries, and other compensation paid during the same 223
period to persons employed in the business or profession, 224
wherever their services are performed, EXCLUDING COMPENSATION 225
DESCRIBED IN DIVISION (F)(8) OF SECTION 718.01 OF THE REVISED 226
CODE;
(3) Gross receipts of the business or profession from 228
sales made and services performed during the taxable period in 229
such municipal corporation to gross receipts of the business or 230
profession during the same period from sales and services, 231
wherever made or performed. 232
In the event that IF the foregoing allocation formula does 234
not produce an equitable result, another basis may, under uniform 235
regulations be substituted, UNDER UNIFORM REGULATIONS, so as to 237
produce such AN EQUITABLE result. 238
(B) As used in division (A) of this section, "sales made 240
in a municipal corporation" mean: 241
(1) All sales of tangible personal property which is 243
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delivered within such municipal corporation regardless of where 244
title passes if shipped or delivered from a stock of goods within 245
such municipal corporation; 246
(2) All sales of tangible personal property which is 248
delivered within such municipal corporation regardless of where 249
title passes even though transported from a point outside such 250
municipal corporation if the taxpayer is regularly engaged 251
through its own employees in the solicitation or promotion of 252
sales within such municipal corporation and the sales result from 253
such solicitation or promotion; 254
(3) All sales of tangible personal property which is 256
shipped from a place within such municipal corporation to 257
purchasers outside such municipal corporation regardless of where 258
title passes if the taxpayer is not, through its own employees, 259
regularly engaged in the solicitation or promotion of sales at 260
the place where delivery is made. 261
Sec. 718.03. (A) AS USED IN THIS SECTION: 263
(1) "WITHHOLDING BASE" INCLUDES ONLY WAGES AS DEFINED FOR 265
THE PURPOSE OF THE MEDICARE HOSPITAL INSURANCE TAX IN SECTION 266
3121 OF THE INTERNAL REVENUE CODE AS THAT SECTION EXISTED ON 269
JANUARY 1, 1999, WITHOUT REGARD TO THE LIMITATION OF SECTION
3121(a)(1) OF THE INTERNAL REVENUE CODE, TIPS ALLOCATED PURSUANT 271
TO SECTION 6053 OF THE INTERNAL REVENUE CODE, AND SUPPLEMENTAL 274
UNEMPLOYMENT COMPENSATION BENEFITS AS DEFINED IN SECTION 3402 OF 275
THE INTERNAL REVENUE CODE AS THAT SECTION EXISTED ON JANUARY 1, 276
1999. IF AN INDIVIDUAL'S WAGES ARE NOT SUBJECT TO THE MEDICARE 277
HOSPITAL INSURANCE TAX PURSUANT TO SECTION 3121 OF THE INTERNAL 278
REVENUE CODE, THE WITHHOLDING BASE OF THE INDIVIDUAL SHALL 280
INCLUDE SUCH WAGES AS IF THE WAGES WERE SUBJECT TO THAT TAX. 281
(2) "OTHER PAYER" MEANS ANY PERSON THAT PAYS AN INDIVIDUAL 283
ANY ITEM INCLUDED IN THE WITHHOLDING BASE OTHER THAN THE 285
INDIVIDUAL'S EMPLOYER OR THAT EMPLOYER'S AGENT. 286
(B) BEGINNING JANUARY 1, 2001, A MUNICIPAL CORPORATION 288
SHALL NOT REQUIRE ANY EMPLOYER, AGENT OF AN EMPLOYER, OR OTHER 290
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PAYER TO DEDUCT AND WITHHOLD TAXES FROM ANY COMPENSATION OF AN 291
INDIVIDUAL OTHER THAN COMPENSATION INCLUDED IN THE WITHHOLDING 292
BASE OF THAT INDIVIDUAL.
(C)(1) BEGINNING JANUARY 1, 2001, A MUNICIPAL CORPORATION 295
SHALL NOT REQUIRE ANY NONRESIDENT EMPLOYER, AGENT OF SUCH AN 297
EMPLOYER, OR OTHER PAYER THAT IS NOT SITUATED IN THE MUNICIPAL 298
CORPORATION TO DEDUCT AND WITHHOLD TAXES FROM THE WITHHOLDING 299
BASE OF AN INDIVIDUAL UNLESS THE TOTAL AMOUNT OF TAX REQUIRED TO 300
BE DEDUCTED AND WITHHELD FOR THE MUNICIPAL CORPORATION ON ACCOUNT 301
OF ALL OF THE EMPLOYER'S EMPLOYEES OR ALL OF THE OTHER PAYER'S 303
PAYEES EXCEEDS ONE HUNDRED FIFTY DOLLARS FOR A CALENDAR YEAR 304
BEGINNING ON OR AFTER THAT DATE. 305
(2) IF THE TOTAL AMOUNT OF TAX REQUIRED TO BE DEDUCTED AND 307
WITHHELD ON ACCOUNT OF ALL OF THE NONRESIDENT EMPLOYER'S 308
EMPLOYEES OR ALL OF THE OTHER PAYER'S PAYEES EXCEEDS ONE HUNDRED 310
FIFTY DOLLARS FOR A CALENDAR YEAR BEGINNING ON OR AFTER JANUARY 312
1, 2001, THE MUNICIPAL CORPORATION MAY REQUIRE THE EMPLOYER, 314
AGENT, OR OTHER PAYER TO DEDUCT AND WITHHOLD TAXES IN EACH 315
ENSUING YEAR EVEN IF THE AMOUNT REQUIRED TO BE DEDUCTED AND 316
WITHHELD IN EACH OF THOSE ENSUING YEARS IS ONE HUNDRED FIFTY
DOLLARS OR LESS, EXCEPT AS OTHERWISE PROVIDED IN DIVISION (C)(3) 317
OF THIS SECTION. 318
(3) IF A NONRESIDENT EMPLOYER, AGENT OF SUCH AN EMPLOYER, 320
OR OTHER PAYER THAT IS NOT SITUATED IN THE MUNICIPAL CORPORATION 321
IS REQUIRED TO DEDUCT AND WITHHOLD TAXES FOR AN ENSUING YEAR 322
UNDER DIVISION (C)(2) OF THIS SECTION, AND THE TOTAL AMOUNT OF 323
TAX REQUIRED TO BE DEDUCTED AND WITHHELD UNDER THAT DIVISION IN 324
EACH OF THREE CONSECUTIVE ENSUING YEARS IS ONE HUNDRED FIFTY 325
DOLLARS OR LESS, THE MUNICIPAL CORPORATION SHALL NOT REQUIRE THE 326
EMPLOYER, AGENT, OR OTHER PAYER TO DEDUCT AND WITHHOLD TAXES IN 327
ANY YEAR FOLLOWING THE LAST OF THOSE CONSECUTIVE YEARS UNLESS THE 328
AMOUNT REQUIRED TO BE DEDUCTED AND WITHHELD IN ANY SUCH FOLLOWING 329
YEAR EXCEEDS ONE HUNDRED FIFTY DOLLARS. 330
Sec. 718.05 718.041. As of November 19, 1965, the 339
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jurisdiction of the courts of Ohio to hear and determine actions 341
for the recovery of taxes on income which THAT is exempt under 343
section 718.04 of the Revised Code shall terminate.
Sec. 718.05. (A) AS USED IN THIS SECTION: 345
(1) "GENERIC FORM" MEANS AN ELECTRONIC OR PAPER FORM 347
DESIGNED FOR REPORTING ESTIMATED MUNICIPAL INCOME TAXES AND 348
ANNUAL MUNICIPAL INCOME TAX LIABILITY THAT IS NOT PRESCRIBED BY A 350
PARTICULAR MUNICIPAL CORPORATION FOR THE REPORTING OF THAT 351
MUNICIPAL CORPORATION'S TAX ON INCOME.
(2) "RETURN PREPARER" MEANS ANY PERSON OTHER THAN A 353
TAXPAYER THAT IS AUTHORIZED BY A MUNICIPAL CORPORATION TO 354
COMPLETE OR FILE AN INCOME TAX RETURN, REPORT, OR OTHER DOCUMENT 355
FOR OR ON BEHALF OF A TAXPAYER. 356
(B) A MUNICIPAL CORPORATION SHALL NOT REQUIRE A TAXPAYER 358
TO FILE AN ANNUAL INCOME TAX RETURN OR REPORT PRIOR TO THE FILING 359
DATE FOR THE CORRESPONDING TAX REPORTING PERIOD AS PRESCRIBED FOR 360
SUCH A TAXPAYER UNDER THE INTERNAL REVENUE CODE. 361
(C) ON AND AFTER JANUARY 1, 2001, ANY MUNICIPAL 363
CORPORATION THAT REQUIRES TAXPAYERS TO FILE INCOME TAX RETURNS, 365
REPORTS, OR OTHER DOCUMENTS SHALL ACCEPT FOR FILING A GENERIC 366
FORM OF SUCH A RETURN, REPORT, OR DOCUMENT IF THE GENERIC FORM, 367
ONCE COMPLETED AND FILED, CONTAINS ALL OF THE INFORMATION 368
REQUIRED TO BE SUBMITTED WITH THE MUNICIPAL CORPORATION'S 369
PRESCRIBED RETURNS, REPORTS, OR DOCUMENTS, AND IF THE TAXPAYER OR 370
RETURN PREPARER FILING THE GENERIC FORM OTHERWISE COMPLIES WITH 371
RULES OR ORDINANCES OF THE MUNICIPAL CORPORATION GOVERNING THE 372
FILING OF RETURNS, REPORTS, OR DOCUMENTS. 373
(D) BEGINNING JANUARY 1, 2001, ANY TAXPAYER THAT HAS 375
REQUESTED AN EXTENSION FOR FILING A FEDERAL INCOME TAX RETURN MAY 377
REQUEST AN EXTENSION FOR THE FILING OF A MUNICIPAL INCOME TAX 378
RETURN. THE TAXPAYER SHALL MAKE THE REQUEST BY FILING A COPY OF 379
THE TAXPAYER'S REQUEST FOR A FEDERAL FILING EXTENSION WITH THE 380
INDIVIDUAL OR OFFICE CHARGED WITH THE ADMINISTRATION OF THE 381
MUNICIPAL INCOME TAX. THE REQUEST FOR EXTENSION SHALL BE FILED 382
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NOT LATER THAN THE LAST DAY FOR FILING THE MUNICIPAL INCOME TAX 383
RETURN AS PRESCRIBED BY ORDINANCE OR RULE OF THE MUNICIPAL 384
CORPORATION. A MUNICIPAL CORPORATION SHALL GRANT SUCH A REQUEST 385
FOR EXTENSION FOR A PERIOD NOT LESS THAN THE PERIOD OF THE 386
FEDERAL EXTENSION REQUEST. A MUNICIPAL CORPORATION MAY DENY A 387
TAXPAYER'S REQUEST FOR EXTENSION ONLY IF THE TAXPAYER FAILS TO 388
TIMELY FILE THE REQUEST, FAILS TO FILE A COPY OF THE REQUEST FOR 389
THE FEDERAL EXTENSION, OWES THE MUNICIPAL CORPORATION ANY 390
DELINQUENT INCOME TAX OR ANY PENALTY, INTEREST, ASSESSMENT, OR 391
OTHER CHARGE FOR THE LATE PAYMENT OR NONPAYMENT OF INCOME TAX, OR 392
HAS FAILED TO FILE ANY REQUIRED INCOME TAX RETURN, REPORT, OR 393
OTHER RELATED DOCUMENT FOR A PRIOR TAX PERIOD. THE GRANTING OF 394
AN EXTENSION FOR FILING A MUNICIPAL CORPORATION INCOME TAX RETURN 396
DOES NOT EXTEND THE LAST DATE FOR PAYING THE TAX WITHOUT PENALTY 397
UNLESS THE MUNICIPAL CORPORATION GRANTS AN EXTENSION OF THAT 398
DATE.
Sec. 718.06. ON AND AFTER JANUARY 1, 2003, ANY MUNICIPAL 400
CORPORATION THAT IMPOSES A TAX ON THE INCOME OR NET PROFITS OF 401
CORPORATIONS SHALL ACCEPT FOR FILING A CONSOLIDATED INCOME TAX 402
RETURN FROM ANY AFFILIATED GROUP OF CORPORATIONS SUBJECT TO THE 403
MUNICIPAL CORPORATION'S TAX IF THAT AFFILIATED GROUP FILED FOR 404
THE SAME TAX REPORTING PERIOD A CONSOLIDATED RETURN FOR FEDERAL 405
INCOME TAX PURPOSES PURSUANT TO SECTION 1501 OF THE INTERNAL 407
REVENUE CODE. 408
Sec. 718.07. AS USED IN THIS SECTION, "INTERNET" MEANS THE 411
INTERNATIONAL COMPUTER NETWORK OF BOTH FEDERAL AND NONFEDERAL 412
INTEROPERABLE PACKET SWITCHED DATA NETWORKS, INCLUDING THE 413
GRAPHICAL SUBNETWORK KNOWN AS THE WORLD WIDE WEB.
ON AND AFTER JANUARY 1, 2002, EACH MUNICIPAL CORPORATION 415
THAT IMPOSES A TAX ON INCOME SHALL MAKE ELECTRONIC VERSIONS OF 416
ANY RULES OR ORDINANCES GOVERNING THE TAX AVAILABLE TO THE PUBLIC 417
THROUGH THE INTERNET, INCLUDING, BUT NOT LIMITED TO, ORDINANCES 418
OR RULES GOVERNING THE RATE OF TAX; PAYMENT AND WITHHOLDING OF 419
TAXES; FILING ANY PRESCRIBED RETURNS, REPORTS, OR OTHER 420
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DOCUMENTS; DATES FOR FILING OR PAYING TAXES, INCLUDING ESTIMATED 421
TAXES; PENALTIES, INTEREST, ASSESSMENT, AND OTHER COLLECTION 422
REMEDIES; RIGHTS OF TAXPAYERS TO APPEAL; AND PROCEDURES FOR 423
FILING APPEALS. ON AND AFTER THAT DATE, ANY MUNICIPAL 424
CORPORATION THAT REQUIRES TAXPAYERS TO FILE INCOME TAX RETURNS, 426
REPORTS, OR OTHER DOCUMENTS SHALL MAKE BLANKS OF SUCH RETURNS, 427
REPORTS, OR DOCUMENTS, AND ANY INSTRUCTIONS PERTAINING THERETO, 428
AVAILABLE TO THE PUBLIC ELECTRONICALLY THROUGH THE INTERNET. 429
ELECTRONIC VERSIONS OF RULES, ORDINANCES, BLANKS, AND 430
INSTRUCTIONS SHALL BE MADE AVAILABLE EITHER BY POSTING THEM ON 431
THE ELECTRONIC SITE ESTABLISHED BY THE TAX COMMISSIONER UNDER 432
SECTION 5703.49 OF THE REVISED CODE OR BY POSTING THEM ON AN 433
ELECTRONIC SITE ESTABLISHED BY THE MUNICIPAL CORPORATION THAT IS 434
ACCESSIBLE THROUGH THE INTERNET. IF A MUNICIPAL CORPORATION 435
ESTABLISHES SUCH AN ELECTRONIC SITE, THE MUNICIPAL CORPORATION 436
SHALL INCORPORATE AN ELECTRONIC LINK BETWEEN THAT SITE AND THE 438
SITE ESTABLISHED PURSUANT TO SECTION 5703.49 OF THE REVISED CODE, 439
AND SHALL PROVIDE TO THE TAX COMMISSIONER THE UNIFORM RESOURCE 440
LOCATOR OF THE SITE ESTABLISHED PURSUANT TO THIS DIVISION. 441
Sec. 718.08. (A) AS USED IN THIS SECTION: 443
(1) "ESTIMATED TAX LIABILITY" MEANS THE AMOUNT THAT A 446
TAXPAYER ESTIMATES TO BE THE TAXPAYER'S LIABILITY FOR A MUNICIPAL 447
CORPORATION'S INCOME TAX FOR A YEAR PRIOR TO APPLYING ANY 448
CREDITS, ESTIMATED TAX PAYMENTS, OR WITHHELD TAXES FOR THE YEAR. 449
(2) "FISCAL YEAR TAXPAYER" MEANS A TAXPAYER THAT REPORTS 451
MUNICIPAL INCOME TAX ON THE BASIS OF A TWELVE-MONTH PERIOD THAT 452
DOES NOT COINCIDE WITH THE CALENDAR YEAR. 453
(B) BEGINNING JANUARY 1, 2003, A MUNICIPAL CORPORATION 455
THAT REQUIRES TAXPAYERS WHO ARE INDIVIDUALS TO REMIT PAYMENT OF 456
ESTIMATED TAXES MAY REQUIRE SUCH TAXPAYERS TO REMIT SUCH PAYMENTS 458
ONLY AS PRESCRIBED BY DIVISIONS (B)(1) TO (4) OF THIS SECTION, 459
SUBJECT TO DIVISIONS (C) AND (E)(1) AND (2) OF THIS SECTION: 460
(1) NOT MORE THAN TWENTY-TWO AND ONE-HALF PER CENT OF THE 462
TAXPAYER'S ESTIMATED TAX LIABILITY FOR THE CURRENT YEAR SHALL BE 463
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REQUIRED TO HAVE BEEN REMITTED ON OR BEFORE THE THIRTIETH DAY OF 464
APRIL OR THE DAY ON WHICH THE ANNUAL TAX RETURN FOR THE PRIOR 466
YEAR IS REQUIRED TO BE FILED DISREGARDING ANY EXTENSION, AS 467
PRESCRIBED BY ORDINANCE OR RULE OF THE MUNICIPAL CORPORATION; 468
(2) NOT MORE THAN FORTY-FIVE PER CENT OF THE TAXPAYER'S 470
ESTIMATED TAX LIABILITY FOR THE CURRENT YEAR SHALL BE REQUIRED TO 471
HAVE BEEN REMITTED ON OR BEFORE THE THIRTY-FIRST DAY OF JULY; 472
(3) NOT MORE THAN SIXTY-SEVEN AND ONE-HALF PER CENT OF THE 474
TAXPAYER'S ESTIMATED TAX LIABILITY FOR THE CURRENT YEAR SHALL BE 475
REQUIRED TO HAVE BEEN REMITTED ON OR BEFORE THE THIRTY-FIRST DAY 476
OF OCTOBER;
(4) NOT MORE THAN NINETY PER CENT OF THE TAXPAYER'S 478
ESTIMATED TAX LIABILITY FOR THE PREVIOUS YEAR SHALL BE REQUIRED 479
TO HAVE BEEN REMITTED ON OR BEFORE THE THIRTY-FIRST DAY OF 480
JANUARY.
(C) ANY AMOUNT DEDUCTED AND WITHHELD FOR TAXES FROM THE 482
COMPENSATION OF AN INDIVIDUAL SHALL BE CONSIDERED AS ESTIMATED 483
TAXES PAID IN EQUAL AMOUNTS ON EACH OF THE PAYMENT DATES 484
PRESCRIBED BY DIVISION (B) OF THIS SECTION. 485
(D) BEGINNING JANUARY 1, 2003, A MUNICIPAL CORPORATION 487
REQUIRING TAXPAYERS THAT ARE NOT INDIVIDUALS TO REMIT PAYMENTS OF 489
ESTIMATED TAXES MAY REQUIRE SUCH TAXPAYERS TO REMIT SUCH PAYMENTS 490
ONLY AS PRESCRIBED BY DIVISIONS (D)(1) TO (4) OF THIS SECTION, 491
SUBJECT TO DIVISION (E)(2) OF THIS SECTION: 492
(1) NOT MORE THAN TWENTY-TWO AND ONE-HALF PER CENT OF THE 494
TAXPAYER'S ESTIMATED TAX LIABILITY FOR THE CURRENT YEAR SHALL BE 495
REQUIRED TO HAVE BEEN REMITTED ON OR BEFORE THE DAY ON WHICH THE 496
ANNUAL TAX RETURN FOR THE PRIOR YEAR IS REQUIRED TO BE FILED 497
DISREGARDING ANY EXTENSION OR, IN THE CASE OF A FISCAL YEAR 498
TAXPAYER, THE FIFTEENTH DAY OF THE FOURTH MONTH OF THE TAXPAYER'S 499
TAXABLE YEAR;
(2) NOT MORE THAN FORTY-FIVE PER CENT OF THE TAXPAYER'S 501
ESTIMATED TAX LIABILITY FOR THE CURRENT YEAR SHALL BE REQUIRED TO 502
HAVE BEEN REMITTED ON OR BEFORE THE FIFTEENTH DAY OF JUNE OR, IN 503
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THE CASE OF A FISCAL YEAR TAXPAYER, THE FIFTEENTH DAY OF THE 504
SIXTH MONTH OF THE TAXPAYER'S TAXABLE YEAR; 505
(3) NOT MORE THAN SIXTY-SEVEN AND ONE-HALF PER CENT OF THE 507
TAXPAYER'S ESTIMATED TAX LIABILITY FOR THE CURRENT YEAR SHALL BE 508
REQUIRED TO HAVE BEEN REMITTED ON OR BEFORE THE FIFTEENTH DAY OF 509
SEPTEMBER OR, IN THE CASE OF A FISCAL YEAR TAXPAYER, THE 510
FIFTEENTH DAY OF THE NINTH MONTH OF THE TAXPAYER'S TAXABLE YEAR; 511
(4) NOT MORE THAN NINETY PER CENT OF THE TAXPAYER'S 513
ESTIMATED TAX LIABILITY FOR THE CURRENT YEAR SHALL BE REQUIRED TO 514
HAVE BEEN REMITTED ON OR BEFORE THE FIFTEENTH DAY OF DECEMBER OR, 515
IN THE CASE OF A FISCAL YEAR TAXPAYER, THE FIFTEENTH DAY OF THE 516
TWELFTH MONTH OF THE TAXPAYER'S TAXABLE YEAR. 517
(E) A MUNICIPAL CORPORATION SHALL NOT IMPOSE ANY PENALTY, 519
INTEREST, INTEREST PENALTY, OR OTHER SIMILAR ASSESSMENT OR CHARGE 520
AGAINST A TAXPAYER FOR THE LATE PAYMENT OR NONPAYMENT OF 521
ESTIMATED TAX LIABILITY IN EITHER OF THE FOLLOWING CIRCUMSTANCES: 522
(1) THE TAXPAYER IS AN INDIVIDUAL WHO RESIDES IN THE 524
MUNICIPAL CORPORATION BUT WAS NOT DOMICILED THERE ON THE FIRST 526
DAY OF JANUARY OF THE CURRENT CALENDAR YEAR; 527
(2) THE TAXPAYER HAS REMITTED, PURSUANT TO DIVISION (B) OR 529
(D) OF THIS SECTION, AN AMOUNT AT LEAST EQUAL TO ONE HUNDRED PER 531
CENT OF THE TAXPAYER'S TAX LIABILITY FOR THE PRECEDING YEAR AS 532
SHOWN ON THE RETURN FILED BY THE TAXPAYER FOR THE PRECEDING YEAR, 533
PROVIDED THAT THE RETURN FOR THE PRECEDING YEAR REFLECTED A 534
TWELVE-MONTH PERIOD AND THE TAXPAYER FILED A RETURN FOR THE 535
PRECEDING YEAR.
Sec. 718.11. AS USED IN THIS SECTION, "TAX ADMINISTRATOR" 537
MEANS THE INDIVIDUAL CHARGED WITH DIRECT RESPONSIBILITY FOR 538
ADMINISTRATION OF A TAX LEVIED BY A MUNICIPAL CORPORATION ON 539
INCOME.
NOT LATER THAN ONE HUNDRED EIGHTY DAYS AFTER THE EFFECTIVE 541
DATE OF THIS SECTION, THE LEGISLATIVE AUTHORITY OF EACH MUNICIPAL 542
CORPORATION THAT IMPOSES A TAX ON INCOME ON THAT EFFECTIVE DATE 543
SHALL ESTABLISH BY ORDINANCE A BOARD TO HEAR APPEALS AS PROVIDED 544
14
IN THIS SECTION. THE LEGISLATIVE AUTHORITY OF ANY MUNICIPAL 545
CORPORATION THAT DOES NOT IMPOSE A TAX ON INCOME ON THE EFFECTIVE 546
DATE OF THIS SECTION BUT THAT IMPOSES SUCH A TAX AFTER THAT DATE 547
SHALL ESTABLISH SUCH A BOARD BY ORDINANCE NOT LATER THAN ONE 548
HUNDRED EIGHTY DAYS AFTER THE TAX TAKES EFFECT. 549
WHENEVER A TAX ADMINISTRATOR ISSUES A DECISION REGARDING A 551
MUNICIPAL INCOME TAX OBLIGATION THAT IS SUBJECT TO APPEAL AS 552
PROVIDED IN THIS SECTION OR IN AN ORDINANCE OR REGULATION OF THE 553
MUNICIPAL CORPORATION, THE TAX ADMINISTRATOR SHALL NOTIFY THE 554
TAXPAYER AT THE SAME TIME OF THE TAXPAYER'S RIGHT TO APPEAL THE 555
DECISION AND OF THE MANNER IN WHICH THE TAXPAYER MAY APPEAL THE 556
DECISION.
ANY PERSON WHO IS AGGRIEVED BY A DECISION BY THE TAX 558
ADMINISTRATOR AND WHO HAS FILED WITH THE MUNICIPAL CORPORATION 559
THE REQUIRED RETURNS OR OTHER DOCUMENTS PERTAINING TO THE 560
MUNICIPAL INCOME TAX OBLIGATION AT ISSUE IN THE DECISION MAY 561
APPEAL THE DECISION TO THE BOARD CREATED PURSUANT TO THIS SECTION 562
BY FILING A REQUEST WITH THE BOARD. THE REQUEST SHALL BE IN 563
WRITING, SHALL STATE WHY THE DECISION SHOULD BE DEEMED INCORRECT 564
OR UNLAWFUL, AND SHALL BE FILED WITHIN THIRTY DAYS AFTER THE TAX 565
ADMINISTRATOR ISSUES THE DECISION COMPLAINED OF. 566
THE BOARD SHALL SCHEDULE A HEARING WITHIN FORTY-FIVE DAYS 568
AFTER RECEIVING THE REQUEST, UNLESS THE TAXPAYER WAIVES A 569
HEARING. IF THE TAXPAYER DOES NOT WAIVE THE HEARING, THE 571
TAXPAYER MAY APPEAR BEFORE THE BOARD AND MAY BE REPRESENTED BY AN 572
ATTORNEY AT LAW, CERTIFIED PUBLIC ACCOUNTANT, OR OTHER 573
REPRESENTATIVE.
THE BOARD MAY AFFIRM, REVERSE, OR MODIFY THE TAX 576
ADMINISTRATOR'S DECISION OR ANY PART OF THAT DECISION. THE BOARD 577
SHALL ISSUE A DECISION ON THE APPEAL WITHIN NINETY DAYS AFTER THE 578
BOARD'S FINAL HEARING ON THE APPEAL, AND SEND NOTICE OF ITS 579
DECISION BY ORDINARY MAIL TO THE PETITIONER WITHIN FIFTEEN DAYS 580
AFTER ISSUING THE DECISION.
EACH BOARD OF APPEAL CREATED PURSUANT TO THIS SECTION SHALL 582
15
ADOPT RULES GOVERNING ITS PROCEDURES AND SHALL KEEP A RECORD OF 583
ITS TRANSACTIONS. SUCH RECORDS ARE NOT PUBLIC RECORDS AVAILABLE 584
FOR INSPECTION UNDER SECTION 149.43 OF THE REVISED CODE. 585
HEARINGS REQUESTED BY A TAXPAYER BEFORE A BOARD OF APPEAL CREATED 586
PURSUANT TO THIS SECTION ARE NOT MEETINGS OF A PUBLIC BODY 587
SUBJECT TO SECTION 121.22 OF THE REVISED CODE.
Sec. 718.06 718.12. (A) Civil actions to recover 596
municipal income taxes and penalties and interest on municipal 597
income taxes shall be brought within three years after the tax 598
was due or the return was filed, whichever is later. 599
(B) Prosecutions for an offense made punishable under a 601
municipal ordinance imposing an income tax shall be commenced 602
within three years after the commission of the offense, provided 603
that in the case of fraud, failure to file a return, or the 604
omission of twenty-five per cent or more of income required to be 605
reported, prosecutions may be commenced within six years after 606
the commission of the offense. 607
(C) Claims for refund of municipal income taxes must be 609
brought within the time limitation provided in division (A) of 610
this section. WITHIN THIRTY DAYS AFTER A CLAIM FOR REFUND IS 612
RECEIVED BY THE MUNICIPAL CORPORATION, THE MUNICIPAL CORPORATION 613
SHALL DETERMINE THE AMOUNT OF THE REFUND DUE, IF ANY, AND ISSUE 614
THE REFUND TO THE CLAIMANT.
(D) Interest shall be allowed and paid on any overpayment 616
by a taxpayer of any municipal income tax obligation from the 617
date of the overpayment until the date of the refund of the 618
overpayment, except that if any overpayment is refunded within 619
ninety THIRTY days after the final filing date of the annual 620
return or ninety THIRTY days after the complete return is filed, 622
whichever is later, no interest shall be allowed on the refunded 624
overpayment. For purposes of computing the payment of interest on 625
overpayments, no amount of tax for any taxable year shall be 626
treated as having been paid before the date on which the tax 627
return for that year was due without regard to any extension of 628
16
time for filing that return. The interest shall be paid at the 630
rate of interest prescribed by section 5703.47 of the Revised
Code.
Sec. 718.07 718.13. Any information gained as a result of 639
returns, investigations, hearings, or verifications required or 640
authorized by this chapter or by a charter or ordinance of a 641
municipal corporation levying an income tax pursuant to this 642
chapter is confidential, and no person shall disclose such 643
information except in accordance with a proper judicial order or 644
in connection with the performance of that person's official 645
duties or the official business of the municipal corporation as 646
authorized by this chapter or the charter or ordinance 647
authorizing the levy. The tax administrator of the municipal 648
corporation may furnish copies of returns filed under this 649
chapter to the internal revenue service and to the tax 650
commissioner. 651
Sec. 718.14. (A) AS USED IN THIS SECTION: 653
(1) "S CORPORATION" MEANS A CORPORATION THAT HAS MADE AN 655
ELECTION UNDER SUBCHAPTER S OF CHAPTER 1 OF SUBTITLE A OF THE 657
INTERNAL REVENUE CODE FOR ITS TAXABLE YEAR. 658
(2) "LIMITED LIABILITY COMPANY" MEANS A LIMITED LIABILITY 660
COMPANY FORMED UNDER CHAPTER 1705. OF THE REVISED CODE OR UNDER 661
THE LAWS OF ANOTHER STATE. 662
(3) "PASS-THROUGH ENTITY" MEANS A PARTNERSHIP, S 664
CORPORATION, LIMITED LIABILITY COMPANY, OR ANY OTHER CLASS OF 665
ENTITY THE INCOME OR PROFITS FROM WHICH ARE GIVEN PASS-THROUGH 667
TREATMENT UNDER THE INTERNAL REVENUE CODE. 668
(4) "INCOME FROM A PASS-THROUGH ENTITY" MEANS PARTNERSHIP 670
INCOME OF PARTNERS, DISTRIBUTIVE SHARES OF SHAREHOLDERS OF AN S 671
CORPORATION, MEMBERSHIP INTERESTS OF MEMBERS OF A LIMITED 672
LIABILITY COMPANY, OR OTHER DISTRIBUTIVE OR PROPORTIONATE 673
OWNERSHIP SHARES OF OTHER PASS-THROUGH ENTITIES. 674
(5) "OWNER" MEANS A PARTNER OF A PARTNERSHIP, A 676
SHAREHOLDER OF AN S CORPORATION, A MEMBER OF A LIMITED LIABILITY 677
17
COMPANY, OR OTHER PERSON WITH AN OWNERSHIP INTEREST IN A 678
PASS-THROUGH ENTITY.
(B) ON AND AFTER JANUARY 1, 2003, ANY MUNICIPAL 680
CORPORATION THAT IMPOSES A TAX THAT APPLIES TO INCOME FROM A 682
PASS-THROUGH ENTITY SHALL GRANT A CREDIT TO TAXPAYERS THAT ARE 683
DOMICILED IN THE MUNICIPAL CORPORATION FOR TAXES PAID TO ANOTHER 685
MUNICIPAL CORPORATION BY A PASS-THROUGH ENTITY THAT DOES NOT 686
CONDUCT BUSINESS IN THE MUNICIPAL CORPORATION. THE AMOUNT OF THE 687
CREDIT SHALL EQUAL THE LESSER OF THE FOLLOWING AMOUNTS, SUBJECT 688
TO DIVISION (C) OF THIS SECTION: 689
(1) THE AMOUNT, IF ANY, OF TAX PAID BY THE PASS-THROUGH 691
ENTITY TO ANOTHER MUNICIPAL CORPORATION IN THIS STATE, 692
APPORTIONED RATABLY ACCORDING TO THE OWNERSHIP INTEREST OF THE 693
TAXPAYER IN PROPORTION TO THE OWNERSHIP INTEREST OF ALL OWNERS OF 694
THE ENTITY;
(2) THE AMOUNT OF TAX THAT WOULD BE IMPOSED ON THE 696
PASS-THROUGH ENTITY BY THE MUNICIPAL CORPORATION IN WHICH THE 697
TAXPAYER IS DOMICILED IF THE PASS-THROUGH ENTITY CONDUCTED 698
BUSINESS IN THE MUNICIPAL CORPORATION, APPORTIONED RATABLY 699
ACCORDING TO THE OWNERSHIP INTEREST OF THE TAXPAYER IN PROPORTION 700
TO THE OWNERSHIP INTEREST OF ALL OWNERS OF THE ENTITY. 701
(C) IF A MUNICIPAL CORPORATION GRANTS A CREDIT FOR A 703
PERCENTAGE, LESS THAN ONE HUNDRED PER CENT, OF THE AMOUNT OF 704
INCOME TAXES PAID ON COMPENSATION BY AN INDIVIDUAL WHO RESIDES OR 706
IS DOMICILED IN THE MUNICIPAL CORPORATION TO ANOTHER MUNICIPAL 707
CORPORATION, THE AMOUNT OF CREDIT OTHERWISE REQUIRED BY DIVISION 708
(B) OF THIS SECTION SHALL BE MULTIPLIED BY THAT PERCENTAGE. 709
(D) ON AND AFTER JANUARY 1, 2003, ANY MUNICIPAL 711
CORPORATION THAT IMPOSES A TAX ON INCOME OF OR FROM A 713
PASS-THROUGH ENTITY SHALL SPECIFY BY ORDINANCE OR RULE WHETHER 715
THE TAX APPLIES TO INCOME OF THE PASS-THROUGH ENTITY IN THE HANDS 716
OF THE ENTITY OR TO INCOME FROM THE PASS-THROUGH ENTITY IN THE 717
HANDS OF THE OWNERS OF THE ENTITY. A MUNICIPAL CORPORATION MAY 718
SPECIFY A DIFFERENT ORDINANCE OR RULE UNDER THIS DIVISION FOR 719
18
EACH OF THE CLASSES OF PASS-THROUGH ENTITY ENUMERATED IN DIVISION 720
(A)(3) OF THIS SECTION. 721
Sec. 718.08 718.15. A municipal corporation, by ordinance, 730
may grant a refundable or nonrefundable credit against its tax on 732
income to a taxpayer that also receives a tax credit under 733
section 122.17 of the Revised Code. If a credit is granted under 734
this section, it shall be measured as a percentage of the new
income tax revenue the municipal corporation derives from new 735
employees of the taxpayer and shall be for a term not exceeding 736
ten years. Before the municipal corporation passes an ordinance 737
granting a credit, the municipal corporation and the taxpayer 738
shall enter into an agreement specifying all the conditions of 739
the credit.
Sec. 718.03 718.16. A municipal corporation shall grant a 748
credit against its tax on income to a resident of the municipal 750
corporation who works in a joint economic development zone 751
created under section 715.691 or a joint economic development 752
district created under section 715.70, 715.71, or 715.72 of the 753
Revised Code to the same extent that it grants a credit against 754
its tax on income to its residents who are employed in another 755
municipal corporation.
Sec. 733.85. (A) As used in this section, "municipal 764
corporation" means any municipal corporation, including a 765
municipal corporation organized under Chapter 705. of the Revised 766
Code, that is not operating under a charter adopted or amended 767
pursuant to Section 7 or 9 of Article XVIII, Ohio Constitution. 768
(B) The legislative authority of a municipal corporation 770
may provide, by ordinance or resolution, for the method of 771
appointing and removing an officer who shall be responsible for 772
the collection and deposit to the municipal treasury of municipal 773
income taxes and the enforcement and administration of the 774
municipal corporation's income tax ordinances, resolutions, and 775
rules, including the powers, duties, and functions of the 776
responsible administering officer and employees serving under his 777
19
THE ADMINISTERING OFFICER'S direction and control. If no such 779
ordinance or resolution is adopted, the city auditor or village 780
clerk shall be the officer responsible for the collection and 781
deposit to the municipal treasury of income taxes and the 782
enforcement and administration of the municipal corporation's 783
income tax ordinances, resolutions, and rules. 784
(C) The legislative authority of a municipal corporation 786
may, by ordinance or resolution, authorize the responsible 787
administering officer described in division (B) of this section 788
to promulgate, revise, and repeal rules with respect to the 789
administration and enforcement of the municipal corporation's 790
income tax ordinances and resolutions. The rules shall be filed 791
with the clerk of the legislative authority and made available 792
for public inspection at the offices of the administering officer 793
and no other publication shall be required. The rules shall not 794
conflict with the municipal corporation's ordinances and 795
resolutions. 796
(D) The legislative authority of a municipal corporation 798
may provide, by ordinance or resolution, for the establishment, 799
composition, method of appointment and removal, term of office, 800
if any, and powers, duties, functions, and procedures of an 801
appeals board to hear appeals from decisions and rulings of 802
municipal administrative officers, other than the director of law 803
or other chief legal officer of the municipal corporation, with 804
respect to municipal income taxes. The appeals board shall have 805
jurisdiction with respect to appeals as provided by ordinance or 806
resolution. Every final order, adjudication, or decision of the 807
appeals board shall be subject to review pursuant to Chapter 808
2506. of the Revised Code. 809
(E) If authorized by ordinance or resolution, and 811
notwithstanding any other provision of the Revised Code to the 812
contrary, any elected or appointed administrative officer of the 813
municipal corporation may be appointed as a member of the appeals 814
board authorized by division (D) of this section or designated as 815
20
the responsible administering officer described in division (B) 816
of this section. 817
(F) This section shall apply to any municipal ordinance or 819
resolution existing at the effective date of this section ON 821
SEPTEMBER 14, 1981, or thereafter enacted or amended. 822
Sec. 5703.49. AS USED IN THIS SECTION, "INTERNET" MEANS 824
THE INTERNATIONAL COMPUTER NETWORK OF BOTH FEDERAL AND NONFEDERAL 825
INTEROPERABLE PACKET SWITCHED DATA NETWORKS, INCLUDING THE 826
GRAPHICAL SUBNETWORK KNOWN AS THE WORLD WIDE WEB. 827
ON OR BEFORE DECEMBER 31, 2001, THE TAX COMMISSIONER SHALL 829
ESTABLISH AN ELECTRONIC SITE ACCESSIBLE THROUGH THE INTERNET. 830
THE TAX COMMISSIONER SHALL PROVIDE ACCESS ON THE SITE FOR EACH 833
MUNICIPAL CORPORATION THAT HAS NOT ESTABLISHED ITS OWN ELECTRONIC
SITE TO POST DOCUMENTS OR INFORMATION REQUIRED UNDER SECTION 836
718.07 OF THE REVISED CODE. THE TAX COMMISSIONER SHALL PROVIDE 837
ELECTRONIC LINKS FOR EACH MUNICIPAL CORPORATION THAT ESTABLISHES 838
A SITE UNDER THAT SECTION AND FOR WHICH A UNIFORM RESOURCE 839
LOCATOR HAS BEEN PROVIDED TO THE TAX COMMISSIONER. THE TAX 841
COMMISSIONER IS NOT RESPONSIBLE FOR THE ACCURACY OF THE POSTED 842
INFORMATION, AND IS NOT LIABLE FOR ANY INACCURATE OR OUTDATED 843
INFORMATION PROVIDED BY A MUNICIPAL CORPORATION. THE TAX
COMMISSIONER MAY ADOPT RULES GOVERNING THE FORMAT AND MEANS OF 845
SUBMITTING SUCH DOCUMENTS OR INFORMATION AND OTHER MATTERS
NECESSARY TO IMPLEMENT THIS SECTION. THE TAX COMMISSIONER MAY 846
CHARGE MUNICIPAL CORPORATIONS A FEE TO DEFRAY THE COST OF 847
ESTABLISHING AND MAINTAINING THE ELECTRONIC SITE ESTABLISHED 848
UNDER THIS SECTION. 849
Section 2. That existing sections 718.01, 718.02, 718.03, 851
718.05, 718.06, 718.07, 718.08, and 733.85 of the Revised Code 852
are hereby repealed. 853
Section 3. The schedule of deadlines prescribed by section 855
718.11 of the Revised Code, as enacted by this act, does not 856
apply to any appeal filed before the effective date of this act 857
with a board of appeal existing on that date. 858
21
Section 4. Section 718.01 of the Revised Code is presented 860
in this act as a composite of the section as amended by both Am. 862
Sub. S.B. 3 and Am. Sub. H.B. 283 of the 123rd General Assembly,
with the new language of neither of the acts shown in capital 863
letters. This is in recognition of the principle stated in 864
division (B) of section 1.52 of the Revised Code that such 865
amendments are to be harmonized where not substantively 866
irreconcilable and constitutes a legislative finding that such is 867
the resulting version in effect prior to the effective date of 868
this act.