As Reported by the Senate Ways and Means Committee 1
123rd General Assembly 4
Regular Session Sub. H. B. No. 477 5
1999-2000 6
REPRESENTATIVES 8
MOTTLEY-THOMAS-HARTNETT-JOLIVETTE-PETERSON-ROBERTS-
CORBIN-MEAD-TERWILLEGER-BARRETT-DePIERO-VAN VYVEN-ASLANIDES- 9
PATTON-SMITH-J. BEATTY-R. MILLER-BARNES-ALLEN- 11
SENATORS BLESSING-HORN-HERINGTON-McLIN
_________________________________________________________________ 13
A B I L L
To amend sections 718.01, 718.02, 718.05, and 15
733.85; to amend, for the purpose of adopting new 17
section numbers as indicated in parentheses,
sections 718.03 (718.16), 718.05 (718.041), 18
718.06 (718.12), 718.07 (718.13), and 718.08 19
(718.15); and to enact new sections 718.03, 20
718.05, 718.06, 718.07, and 718.08 and sections 21
718.11, 718.14, and 5703.49 of the Revised Code 22
to modify the authority of municipal corporations 23
to impose income taxes.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO: 25
Section 1. That sections 718.01, 718.02, 718.05, and 27
733.85 be amended, sections 718.03 (718.16), 718.05 (718.041), 28
718.06 (718.12), 718.07 (718.13), and 718.08 (718.15) be amended 30
for the purpose of adopting new section numbers as indicated in 31
parentheses, and new sections 718.03, 718.05, 718.06, 718.07, and 32
718.08 and sections 718.11, 718.14, and 5703.49 of the Revised
Code be enacted to read as follows: 34
Sec. 718.01. (A) As used in this chapter: 43
(1) "Internal Revenue Code" means the Internal Revenue 45
Code of 1986, 100 Stat. 2085, 26 U.S.C. 1, as amended. 47
(2) "Schedule C" means internal revenue service schedule C 49
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filed by a taxpayer pursuant to the Internal Revenue Code. 51
(3) "Form 2106" means internal revenue service form 2106 53
filed by a taxpayer pursuant to the Internal Revenue Code. 54
(4) "Intangible income" means income of any of the 56
following types: income yield, interest, dividends, or other 57
income arising from the ownership, sale, exchange, or other 58
disposition of intangible property including, but not limited to, 59
investments, deposits, money, or credits as those terms are
defined in Chapter 5701. of the Revised Code. 60
(B) No municipal corporation with respect to that income 62
that it may tax shall tax such income at other than a uniform 64
rate.
(C) No municipal corporation shall levy a tax on income at 66
a rate in excess of one per cent without having obtained the 67
approval of the excess by a majority of the electors of the 68
municipality voting on the question at a general, primary, or 69
special election. The legislative authority of the municipal 70
corporation shall file with the board of elections at least
seventy-five days before the day of the election a copy of the 71
ordinance together with a resolution specifying the date the 72
election is to be held and directing the board of elections to 73
conduct the election. The ballot shall be in the following form: 74
"Shall the Ordinance providing for a ... per cent levy on income 75
for (Brief description of the purpose of the proposed levy) be
passed? 76
FOR THE INCOME TAX 78
AGAINST THE INCOME TAX" 80
In the event of an affirmative vote, the proceeds of the 82
levy may be used only for the specified purpose. 83
(D)(1) Except as otherwise provided in division (D)(2) of 85
this section, no municipal corporation shall exempt from a tax on 86
income, compensation for personal services of individuals over 87
eighteen years of age or the net profit from a business or 88
profession.
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(2) The legislative authority of a municipal corporation 90
may, by ordinance or resolution, exempt from a tax on income any 91
compensation arising from the grant, sale, exchange, or other 92
disposition of a stock option; the exercise of a stock option; or 93
the sale, exchange, or other disposition of stock purchased under 94
a stock option.
(E) Nothing in this section shall prevent a municipal 96
corporation from permitting lawful deductions as prescribed by 97
ordinance. If a taxpayer's taxable income includes income 98
against which the taxpayer has taken a deduction for federal 99
income tax purposes as reportable on the taxpayer's form 2106, 100
and against which a like deduction has not been allowed by the
municipal corporation, the municipal corporation shall deduct 101
from the taxpayer's taxable income an amount equal to the 102
deduction shown on such form allowable against such income, to 103
the extent not otherwise so allowed as a deduction by the 104
municipal corporation. In the case of a taxpayer who has a net
profit from a business or profession that is operated as a sole 105
proprietorship, no municipal corporation may tax or use as the 106
base for determining the amount of the net profit that shall be 107
considered as having a taxable situs in the municipal 108
corporation, a greater amount than the net profit reported by the
taxpayer on schedule C filed in reference to the year in question 109
as taxable income from such sole proprietorship, except as 110
otherwise specifically provided by ordinance or regulation. 111
(F) No municipal corporation shall tax any of the 113
following:
(1) The military pay or allowances of members of the armed 115
forces of the United States and of members of their reserve 116
components, including the Ohio national guard; 117
(2) The income of religious, fraternal, charitable, 119
scientific, literary, or educational institutions to the extent 120
that such income is derived from tax-exempt real estate, 121
tax-exempt tangible or intangible property, or tax-exempt 122
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activities;
(3) Except as otherwise provided in division (G) of this 124
section, intangible income; 125
(4) Compensation paid under section 3501.28 or 3501.36 of 127
the Revised Code to a person serving as a precinct election 128
official, to the extent that such compensation does not exceed 129
one thousand dollars annually. Such compensation in excess of 130
one thousand dollars may be subjected to taxation by a municipal
corporation. A municipal corporation shall not require the payer 131
of such compensation to withhold any tax from that compensation. 132
(5) Compensation paid to an employee of a transit 134
authority, regional transit authority, or regional transit 135
commission created under Chapter 306. of the Revised Code for 136
operating a transit bus or other motor vehicle for the authority 137
or commission in or through the municipal corporation, unless the
bus or vehicle is operated on a regularly scheduled route, the 138
operator is subject to such a tax by reason of residence or 139
domicile in the municipal corporation, or the headquarters of the 140
authority or commission is located within the municipal 141
corporation.;
(6) The income of a public utility when that public 143
utility is subject to the tax levied under section 5727.24 or 144
5727.30 of the Revised Code, except starting January 1, 2002, the 145
income of an electric company or combined company, as defined in 146
section 5727.01 of the Revised Code, may be taxed by a municipal 148
corporation. For a combined company, only the income attributed 149
from the activity of an electric company shall be subject to
taxation by a municipal corporation. The income of an electric 150
company or combined company subject to taxation by a municipal 151
corporation shall be computed by taking into account the 152
adjustments provided by division (I)(16) of section 5733.04 of 153
the Revised Code. 154
(7) ON AND AFTER JANUARY 1, 2003, ITEMS EXCLUDED FROM 156
FEDERAL GROSS INCOME PURSUANT TO SECTION 107 OF THE INTERNAL 158
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REVENUE CODE;
(8) ON AND AFTER JANUARY 1, 2001, COMPENSATION PAID TO AN 160
INDIVIDUAL FOR PERSONAL SERVICES PERFORMED WITHIN THE MUNICIPAL 162
CORPORATION, IF THE INDIVIDUAL DOES NOT RESIDE IN THE MUNICIPAL 163
CORPORATION, PERFORMS SUCH PERSONAL SERVICES IN THE MUNICIPAL 164
CORPORATION ON TWELVE OR FEWER DAYS IN THE CALENDAR YEAR, AND, IF 165
THE INDIVIDUAL IS AN EMPLOYEE, THE PRINCIPAL PLACE OF BUSINESS OF 167
THE INDIVIDUAL'S EMPLOYER IS LOCATED OUTSIDE THE MUNICIPAL
CORPORATION. DIVISION (F)(8) OF THIS SECTION DOES NOT APPLY TO 168
PROFESSIONAL ENTERTAINERS OR PROFESSIONAL ATHLETES OR TO 170
PROMOTERS OF PROFESSIONAL ENTERTAINMENT OR SPORTS EVENTS AND 171
THEIR EMPLOYEES, AS REASONABLY DEFINED BY THE MUNICIPAL 172
CORPORATION. 173
(G) Any municipal corporation that taxes any type of 175
intangible income on March 29, 1988, pursuant to Section 3 of 176
Amended Substitute Senate Bill No. 238 of the 116th general 177
assembly, may continue to tax that type of income after 1988 if a 178
majority of the electors of the municipal corporation voting on 179
the question of whether to permit the taxation of that type of
intangible income after 1988 vote in favor thereof at an election 180
held on November 8, 1988. 181
(H) Nothing in this section or section 718.02 of the 183
Revised Code shall authorize the levy of any tax on income that a 184
municipal corporation is not authorized to levy under existing 186
laws or shall require a municipal corporation to allow a 187
deduction from taxable income for losses incurred from a sole 188
proprietorship or partnership.
Sec. 718.02. (A) In the taxation of income which THAT is 197
subject to municipal income taxes, if the books and records of a 198
taxpayer conducting a business or profession both within and 199
without the boundaries of a municipal corporation shall disclose 200
with reasonable accuracy what portion of its net profit is 201
attributable to that part of the business or profession conducted 202
within the boundaries of the municipal corporation, then only 203
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such portion shall be considered as having a taxable situs in 204
such municipal corporation for purposes of municipal income 205
taxation. In the absence of such records, net profit from a 206
business or profession conducted both within and without the 207
boundaries of a municipal corporation shall be considered as 208
having a taxable situs in such municipal corporation for purposes 209
of municipal income taxation in the same proportion as the 210
average ratio of: 211
(1) The average net book value of the real and tangible 213
personal property owned or used by the taxpayer in the business 214
or profession in such municipal corporation during the taxable 215
period to the average net book value of all of the real and 216
tangible personal property owned or used by the taxpayer in the 217
business or profession during the same period, wherever situated. 218
As used in the preceding paragraph, real property shall 220
include property rented or leased by the taxpayer and the value 221
of such property shall be determined by multiplying the annual 222
rental thereon by eight; 223
(2) Wages, salaries, and other compensation paid during 225
the taxable period to persons employed in the business or 226
profession for services performed in such municipal corporation 227
to wages, salaries, and other compensation paid during the same 228
period to persons employed in the business or profession, 229
wherever their services are performed, EXCLUDING COMPENSATION 230
DESCRIBED IN DIVISION (F)(8) OF SECTION 718.01 OF THE REVISED 231
CODE;
(3) Gross receipts of the business or profession from 233
sales made and services performed during the taxable period in 234
such municipal corporation to gross receipts of the business or 235
profession during the same period from sales and services, 236
wherever made or performed. 237
In the event that IF the foregoing allocation formula does 239
not produce an equitable result, another basis may, under uniform 240
regulations be substituted, UNDER UNIFORM REGULATIONS, so as to 242
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produce such AN EQUITABLE result. 243
(B) As used in division (A) of this section, "sales made 245
in a municipal corporation" mean: 246
(1) All sales of tangible personal property which is 248
delivered within such municipal corporation regardless of where 249
title passes if shipped or delivered from a stock of goods within 250
such municipal corporation; 251
(2) All sales of tangible personal property which is 253
delivered within such municipal corporation regardless of where 254
title passes even though transported from a point outside such 255
municipal corporation if the taxpayer is regularly engaged 256
through its own employees in the solicitation or promotion of 257
sales within such municipal corporation and the sales result from 258
such solicitation or promotion; 259
(3) All sales of tangible personal property which is 261
shipped from a place within such municipal corporation to 262
purchasers outside such municipal corporation regardless of where 263
title passes if the taxpayer is not, through its own employees, 264
regularly engaged in the solicitation or promotion of sales at 265
the place where delivery is made. 266
Sec. 718.03. AS USED IN THIS SECTION, "OTHER PAYER" MEANS 268
ANY PERSON THAT PAYS AN INDIVIDUAL ANY ITEM INCLUDED IN THE 271
TAXABLE INCOME OF THE INDIVIDUAL, OTHER THAN THE INDIVIDUAL'S 272
EMPLOYER OR THAT EMPLOYER'S AGENT. 273
(A) BEGINNING JANUARY 1, 2001, A MUNICIPAL CORPORATION 276
SHALL NOT REQUIRE ANY NONRESIDENT EMPLOYER, AGENT OF SUCH AN 278
EMPLOYER, OR OTHER PAYER THAT IS NOT SITUATED IN THE MUNICIPAL 279
CORPORATION TO DEDUCT AND WITHHOLD TAXES FROM THE TAXABLE INCOME 280
OF AN INDIVIDUAL UNLESS THE TOTAL AMOUNT OF TAX REQUIRED TO BE 281
DEDUCTED AND WITHHELD FOR THE MUNICIPAL CORPORATION ON ACCOUNT OF 282
ALL OF THE EMPLOYER'S EMPLOYEES OR ALL OF THE OTHER PAYER'S 284
PAYEES EXCEEDS ONE HUNDRED FIFTY DOLLARS FOR A CALENDAR YEAR 285
BEGINNING ON OR AFTER THAT DATE. 286
IF THE TOTAL AMOUNT OF TAX REQUIRED TO BE DEDUCTED AND 288
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WITHHELD ON ACCOUNT OF ALL OF THE NONRESIDENT EMPLOYER'S 289
EMPLOYEES OR ALL OF THE OTHER PAYER'S PAYEES EXCEEDS ONE HUNDRED 291
FIFTY DOLLARS FOR A CALENDAR YEAR BEGINNING ON OR AFTER JANUARY 293
1, 2001, THE MUNICIPAL CORPORATION MAY REQUIRE THE EMPLOYER, 295
AGENT, OR OTHER PAYER TO DEDUCT AND WITHHOLD TAXES IN EACH 296
ENSUING YEAR EVEN IF THE AMOUNT REQUIRED TO BE DEDUCTED AND 297
WITHHELD IN EACH OF THOSE ENSUING YEARS IS ONE HUNDRED FIFTY
DOLLARS OR LESS, EXCEPT AS OTHERWISE PROVIDED IN DIVISION (B) OF 299
THIS SECTION.
(B) IF A NONRESIDENT EMPLOYER, AGENT OF SUCH AN EMPLOYER, 301
OR OTHER PAYER THAT IS NOT SITUATED IN THE MUNICIPAL CORPORATION 303
IS REQUIRED TO DEDUCT AND WITHHOLD TAXES FOR AN ENSUING YEAR 304
UNDER DIVISION (A) OF THIS SECTION, AND THE TOTAL AMOUNT OF TAX 305
REQUIRED TO BE DEDUCTED AND WITHHELD UNDER THAT DIVISION IN EACH 306
OF THREE CONSECUTIVE ENSUING YEARS IS ONE HUNDRED FIFTY DOLLARS 307
OR LESS, THE MUNICIPAL CORPORATION SHALL NOT REQUIRE THE 308
EMPLOYER, AGENT, OR OTHER PAYER TO DEDUCT AND WITHHOLD TAXES IN 309
ANY YEAR FOLLOWING THE LAST OF THOSE CONSECUTIVE YEARS UNLESS THE 310
AMOUNT REQUIRED TO BE DEDUCTED AND WITHHELD IN ANY SUCH FOLLOWING 311
YEAR EXCEEDS ONE HUNDRED FIFTY DOLLARS. 312
Sec. 718.05 718.041. As of November 19, 1965, the 321
jurisdiction of the courts of Ohio to hear and determine actions 323
for the recovery of taxes on income which THAT is exempt under 325
section 718.04 of the Revised Code shall terminate.
Sec. 718.05. (A) AS USED IN THIS SECTION: 327
(1) "GENERIC FORM" MEANS AN ELECTRONIC OR PAPER FORM 329
DESIGNED FOR REPORTING ESTIMATED MUNICIPAL INCOME TAXES AND 330
ANNUAL MUNICIPAL INCOME TAX LIABILITY THAT IS NOT PRESCRIBED BY A 332
PARTICULAR MUNICIPAL CORPORATION FOR THE REPORTING OF THAT 333
MUNICIPAL CORPORATION'S TAX ON INCOME.
(2) "RETURN PREPARER" MEANS ANY PERSON OTHER THAN A 335
TAXPAYER THAT IS AUTHORIZED BY A TAXPAYER TO COMPLETE OR FILE AN 336
INCOME TAX RETURN, REPORT, OR OTHER DOCUMENT FOR OR ON BEHALF OF 337
THE TAXPAYER. 338
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(B) A MUNICIPAL CORPORATION SHALL NOT REQUIRE A TAXPAYER 340
TO FILE AN ANNUAL INCOME TAX RETURN OR REPORT PRIOR TO THE FILING 342
DATE FOR THE CORRESPONDING TAX REPORTING PERIOD AS PRESCRIBED FOR 343
SUCH A TAXPAYER UNDER THE INTERNAL REVENUE CODE. 344
(C) ON AND AFTER JANUARY 1, 2001, ANY MUNICIPAL 346
CORPORATION THAT REQUIRES TAXPAYERS TO FILE INCOME TAX RETURNS, 348
REPORTS, OR OTHER DOCUMENTS SHALL ACCEPT FOR FILING A GENERIC 349
FORM OF SUCH A RETURN, REPORT, OR DOCUMENT IF THE GENERIC FORM, 350
ONCE COMPLETED AND FILED, CONTAINS ALL OF THE INFORMATION 351
REQUIRED TO BE SUBMITTED WITH THE MUNICIPAL CORPORATION'S 352
PRESCRIBED RETURNS, REPORTS, OR DOCUMENTS, AND IF THE TAXPAYER OR 353
RETURN PREPARER FILING THE GENERIC FORM OTHERWISE COMPLIES WITH 354
RULES OR ORDINANCES OF THE MUNICIPAL CORPORATION GOVERNING THE 355
FILING OF RETURNS, REPORTS, OR DOCUMENTS. 356
(D) BEGINNING JANUARY 1, 2001, ANY TAXPAYER THAT HAS 358
REQUESTED AN EXTENSION FOR FILING A FEDERAL INCOME TAX RETURN MAY 360
REQUEST AN EXTENSION FOR THE FILING OF A MUNICIPAL INCOME TAX 361
RETURN. THE TAXPAYER SHALL MAKE THE REQUEST BY FILING A COPY OF 362
THE TAXPAYER'S REQUEST FOR A FEDERAL FILING EXTENSION WITH THE 363
INDIVIDUAL OR OFFICE CHARGED WITH THE ADMINISTRATION OF THE 364
MUNICIPAL INCOME TAX. THE REQUEST FOR EXTENSION SHALL BE FILED 365
NOT LATER THAN THE LAST DAY FOR FILING THE MUNICIPAL INCOME TAX 366
RETURN AS PRESCRIBED BY ORDINANCE OR RULE OF THE MUNICIPAL 367
CORPORATION. A MUNICIPAL CORPORATION SHALL GRANT SUCH A REQUEST 368
FOR EXTENSION FOR A PERIOD NOT LESS THAN THE PERIOD OF THE 369
FEDERAL EXTENSION REQUEST. A MUNICIPAL CORPORATION MAY DENY A 370
TAXPAYER'S REQUEST FOR EXTENSION ONLY IF THE TAXPAYER FAILS TO 371
TIMELY FILE THE REQUEST, FAILS TO FILE A COPY OF THE REQUEST FOR 372
THE FEDERAL EXTENSION, OWES THE MUNICIPAL CORPORATION ANY 373
DELINQUENT INCOME TAX OR ANY PENALTY, INTEREST, ASSESSMENT, OR 374
OTHER CHARGE FOR THE LATE PAYMENT OR NONPAYMENT OF INCOME TAX, OR 375
HAS FAILED TO FILE ANY REQUIRED INCOME TAX RETURN, REPORT, OR 376
OTHER RELATED DOCUMENT FOR A PRIOR TAX PERIOD. THE GRANTING OF 377
AN EXTENSION FOR FILING A MUNICIPAL CORPORATION INCOME TAX RETURN 379
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DOES NOT EXTEND THE LAST DATE FOR PAYING THE TAX WITHOUT PENALTY 380
UNLESS THE MUNICIPAL CORPORATION GRANTS AN EXTENSION OF THAT 381
DATE.
Sec. 718.06. ON AND AFTER JANUARY 1, 2003, ANY MUNICIPAL 383
CORPORATION THAT IMPOSES A TAX ON THE INCOME OR NET PROFITS OF 384
CORPORATIONS SHALL ACCEPT FOR FILING A CONSOLIDATED INCOME TAX 385
RETURN FROM ANY AFFILIATED GROUP OF CORPORATIONS SUBJECT TO THE 386
MUNICIPAL CORPORATION'S TAX IF THAT AFFILIATED GROUP FILED FOR 387
THE SAME TAX REPORTING PERIOD A CONSOLIDATED RETURN FOR FEDERAL 388
INCOME TAX PURPOSES PURSUANT TO SECTION 1501 OF THE INTERNAL 390
REVENUE CODE. 391
Sec. 718.07. AS USED IN THIS SECTION, "INTERNET" MEANS THE 394
INTERNATIONAL COMPUTER NETWORK OF BOTH FEDERAL AND NONFEDERAL 395
INTEROPERABLE PACKET SWITCHED DATA NETWORKS, INCLUDING THE 396
GRAPHICAL SUBNETWORK KNOWN AS THE WORLD WIDE WEB.
ON AND AFTER JANUARY 1, 2002, EACH MUNICIPAL CORPORATION 398
THAT IMPOSES A TAX ON INCOME SHALL MAKE ELECTRONIC VERSIONS OF 399
ANY RULES OR ORDINANCES GOVERNING THE TAX AVAILABLE TO THE PUBLIC 400
THROUGH THE INTERNET, INCLUDING, BUT NOT LIMITED TO, ORDINANCES 401
OR RULES GOVERNING THE RATE OF TAX; PAYMENT AND WITHHOLDING OF 402
TAXES; FILING ANY PRESCRIBED RETURNS, REPORTS, OR OTHER 403
DOCUMENTS; DATES FOR FILING OR PAYING TAXES, INCLUDING ESTIMATED 404
TAXES; PENALTIES, INTEREST, ASSESSMENT, AND OTHER COLLECTION 405
REMEDIES; RIGHTS OF TAXPAYERS TO APPEAL; AND PROCEDURES FOR 406
FILING APPEALS. ON AND AFTER THAT DATE, ANY MUNICIPAL 407
CORPORATION THAT REQUIRES TAXPAYERS TO FILE INCOME TAX RETURNS, 409
REPORTS, OR OTHER DOCUMENTS SHALL MAKE BLANKS OF SUCH RETURNS, 410
REPORTS, OR DOCUMENTS, AND ANY INSTRUCTIONS PERTAINING THERETO, 411
AVAILABLE TO THE PUBLIC ELECTRONICALLY THROUGH THE INTERNET. 412
ELECTRONIC VERSIONS OF RULES, ORDINANCES, BLANKS, AND 413
INSTRUCTIONS SHALL BE MADE AVAILABLE EITHER BY POSTING THEM ON 414
THE ELECTRONIC SITE ESTABLISHED BY THE TAX COMMISSIONER UNDER 415
SECTION 5703.49 OF THE REVISED CODE OR BY POSTING THEM ON AN 416
ELECTRONIC SITE ESTABLISHED BY THE MUNICIPAL CORPORATION THAT IS 417
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ACCESSIBLE THROUGH THE INTERNET. IF A MUNICIPAL CORPORATION 418
ESTABLISHES SUCH AN ELECTRONIC SITE, THE MUNICIPAL CORPORATION 419
SHALL INCORPORATE AN ELECTRONIC LINK BETWEEN THAT SITE AND THE 421
SITE ESTABLISHED PURSUANT TO SECTION 5703.49 OF THE REVISED CODE, 422
AND SHALL PROVIDE TO THE TAX COMMISSIONER THE UNIFORM RESOURCE 423
LOCATOR OF THE SITE ESTABLISHED PURSUANT TO THIS DIVISION. 424
Sec. 718.08. (A) AS USED IN THIS SECTION: 426
(1) "ESTIMATED TAX LIABILITY" MEANS THE AMOUNT THAT A 429
TAXPAYER ESTIMATES TO BE THE TAXPAYER'S LIABILITY FOR A MUNICIPAL 430
CORPORATION'S INCOME TAX FOR A YEAR PRIOR TO APPLYING ANY 431
CREDITS, ESTIMATED TAX PAYMENTS, OR WITHHELD TAXES FOR THE YEAR. 432
(2) "FISCAL YEAR TAXPAYER" MEANS A TAXPAYER THAT REPORTS 434
MUNICIPAL INCOME TAX ON THE BASIS OF A TWELVE-MONTH PERIOD THAT 435
DOES NOT COINCIDE WITH THE CALENDAR YEAR. 436
(B) BEGINNING JANUARY 1, 2003, A MUNICIPAL CORPORATION 438
THAT REQUIRES TAXPAYERS WHO ARE INDIVIDUALS TO REMIT PAYMENT OF 439
ESTIMATED TAXES MAY REQUIRE SUCH TAXPAYERS TO REMIT SUCH PAYMENTS 441
ONLY AS PRESCRIBED BY DIVISIONS (B)(1) TO (4) OF THIS SECTION, 442
SUBJECT TO DIVISIONS (C) AND (E)(1) AND (2) OF THIS SECTION: 443
(1) NOT MORE THAN TWENTY-TWO AND ONE-HALF PER CENT OF THE 445
TAXPAYER'S ESTIMATED TAX LIABILITY FOR THE CURRENT YEAR SHALL BE 446
REQUIRED TO HAVE BEEN REMITTED ON OR BEFORE THE THIRTIETH DAY OF 447
APRIL OR THE DAY ON WHICH THE ANNUAL TAX RETURN FOR THE PRIOR 449
YEAR IS REQUIRED TO BE FILED DISREGARDING ANY EXTENSION, AS 450
PRESCRIBED BY ORDINANCE OR RULE OF THE MUNICIPAL CORPORATION; 451
(2) NOT MORE THAN FORTY-FIVE PER CENT OF THE TAXPAYER'S 453
ESTIMATED TAX LIABILITY FOR THE CURRENT YEAR SHALL BE REQUIRED TO 454
HAVE BEEN REMITTED ON OR BEFORE THE THIRTY-FIRST DAY OF JULY; 455
(3) NOT MORE THAN SIXTY-SEVEN AND ONE-HALF PER CENT OF THE 457
TAXPAYER'S ESTIMATED TAX LIABILITY FOR THE CURRENT YEAR SHALL BE 458
REQUIRED TO HAVE BEEN REMITTED ON OR BEFORE THE THIRTY-FIRST DAY 459
OF OCTOBER;
(4) NOT MORE THAN NINETY PER CENT OF THE TAXPAYER'S 461
ESTIMATED TAX LIABILITY FOR THE PREVIOUS YEAR SHALL BE REQUIRED 462
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TO HAVE BEEN REMITTED ON OR BEFORE THE THIRTY-FIRST DAY OF 463
JANUARY.
(C) ANY AMOUNT DEDUCTED AND WITHHELD FOR TAXES FROM THE 465
COMPENSATION OF AN INDIVIDUAL SHALL BE CONSIDERED AS ESTIMATED 466
TAXES PAID IN EQUAL AMOUNTS ON EACH OF THE PAYMENT DATES 467
PRESCRIBED BY DIVISION (B) OF THIS SECTION. 468
(D) BEGINNING JANUARY 1, 2003, A MUNICIPAL CORPORATION 470
REQUIRING TAXPAYERS THAT ARE NOT INDIVIDUALS TO REMIT PAYMENTS OF 472
ESTIMATED TAXES MAY REQUIRE SUCH TAXPAYERS TO REMIT SUCH PAYMENTS 473
ONLY AS PRESCRIBED BY DIVISIONS (D)(1) TO (4) OF THIS SECTION, 474
SUBJECT TO DIVISION (E)(2) OF THIS SECTION: 475
(1) NOT MORE THAN TWENTY-TWO AND ONE-HALF PER CENT OF THE 477
TAXPAYER'S ESTIMATED TAX LIABILITY FOR THE CURRENT YEAR SHALL BE 478
REQUIRED TO HAVE BEEN REMITTED ON OR BEFORE THE DAY ON WHICH THE 479
ANNUAL TAX RETURN FOR THE PRIOR YEAR IS REQUIRED TO BE FILED 480
DISREGARDING ANY EXTENSION OR, IN THE CASE OF A FISCAL YEAR 481
TAXPAYER, THE FIFTEENTH DAY OF THE FOURTH MONTH OF THE TAXPAYER'S 482
TAXABLE YEAR;
(2) NOT MORE THAN FORTY-FIVE PER CENT OF THE TAXPAYER'S 484
ESTIMATED TAX LIABILITY FOR THE CURRENT YEAR SHALL BE REQUIRED TO 485
HAVE BEEN REMITTED ON OR BEFORE THE FIFTEENTH DAY OF JUNE OR, IN 486
THE CASE OF A FISCAL YEAR TAXPAYER, THE FIFTEENTH DAY OF THE 487
SIXTH MONTH OF THE TAXPAYER'S TAXABLE YEAR; 488
(3) NOT MORE THAN SIXTY-SEVEN AND ONE-HALF PER CENT OF THE 490
TAXPAYER'S ESTIMATED TAX LIABILITY FOR THE CURRENT YEAR SHALL BE 491
REQUIRED TO HAVE BEEN REMITTED ON OR BEFORE THE FIFTEENTH DAY OF 492
SEPTEMBER OR, IN THE CASE OF A FISCAL YEAR TAXPAYER, THE 493
FIFTEENTH DAY OF THE NINTH MONTH OF THE TAXPAYER'S TAXABLE YEAR; 494
(4) NOT MORE THAN NINETY PER CENT OF THE TAXPAYER'S 496
ESTIMATED TAX LIABILITY FOR THE CURRENT YEAR SHALL BE REQUIRED TO 497
HAVE BEEN REMITTED ON OR BEFORE THE FIFTEENTH DAY OF DECEMBER OR, 498
IN THE CASE OF A FISCAL YEAR TAXPAYER, THE FIFTEENTH DAY OF THE 499
TWELFTH MONTH OF THE TAXPAYER'S TAXABLE YEAR. 500
(E) A MUNICIPAL CORPORATION SHALL NOT IMPOSE ANY PENALTY, 502
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INTEREST, INTEREST PENALTY, OR OTHER SIMILAR ASSESSMENT OR CHARGE 503
AGAINST A TAXPAYER FOR THE LATE PAYMENT OR NONPAYMENT OF 504
ESTIMATED TAX LIABILITY IN EITHER OF THE FOLLOWING CIRCUMSTANCES: 505
(1) THE TAXPAYER IS AN INDIVIDUAL WHO RESIDES IN THE 507
MUNICIPAL CORPORATION BUT WAS NOT DOMICILED THERE ON THE FIRST 509
DAY OF JANUARY OF THE CURRENT CALENDAR YEAR; 510
(2) THE TAXPAYER HAS REMITTED, PURSUANT TO DIVISION (B) OR 512
(D) OF THIS SECTION, AN AMOUNT AT LEAST EQUAL TO ONE HUNDRED PER 514
CENT OF THE TAXPAYER'S TAX LIABILITY FOR THE PRECEDING YEAR AS 515
SHOWN ON THE RETURN FILED BY THE TAXPAYER FOR THE PRECEDING YEAR, 516
PROVIDED THAT THE RETURN FOR THE PRECEDING YEAR REFLECTED A 517
TWELVE-MONTH PERIOD AND THE TAXPAYER FILED A RETURN FOR THE 518
PRECEDING YEAR.
Sec. 718.11. AS USED IN THIS SECTION, "TAX ADMINISTRATOR" 520
MEANS THE INDIVIDUAL CHARGED WITH DIRECT RESPONSIBILITY FOR 521
ADMINISTRATION OF A TAX LEVIED BY A MUNICIPAL CORPORATION ON 522
INCOME.
NOT LATER THAN ONE HUNDRED EIGHTY DAYS AFTER THE EFFECTIVE 524
DATE OF THIS SECTION, THE LEGISLATIVE AUTHORITY OF EACH MUNICIPAL 525
CORPORATION THAT IMPOSES A TAX ON INCOME ON THAT EFFECTIVE DATE 526
SHALL ESTABLISH BY ORDINANCE A BOARD TO HEAR APPEALS AS PROVIDED 527
IN THIS SECTION. THE LEGISLATIVE AUTHORITY OF ANY MUNICIPAL 528
CORPORATION THAT DOES NOT IMPOSE A TAX ON INCOME ON THE EFFECTIVE 529
DATE OF THIS SECTION BUT THAT IMPOSES SUCH A TAX AFTER THAT DATE 530
SHALL ESTABLISH SUCH A BOARD BY ORDINANCE NOT LATER THAN ONE 531
HUNDRED EIGHTY DAYS AFTER THE TAX TAKES EFFECT. 532
WHENEVER A TAX ADMINISTRATOR ISSUES A DECISION REGARDING A 534
MUNICIPAL INCOME TAX OBLIGATION THAT IS SUBJECT TO APPEAL AS 535
PROVIDED IN THIS SECTION OR IN AN ORDINANCE OR REGULATION OF THE 536
MUNICIPAL CORPORATION, THE TAX ADMINISTRATOR SHALL NOTIFY THE 537
TAXPAYER AT THE SAME TIME OF THE TAXPAYER'S RIGHT TO APPEAL THE 538
DECISION AND OF THE MANNER IN WHICH THE TAXPAYER MAY APPEAL THE 539
DECISION.
ANY PERSON WHO IS AGGRIEVED BY A DECISION BY THE TAX 541
14
ADMINISTRATOR AND WHO HAS FILED WITH THE MUNICIPAL CORPORATION 542
THE REQUIRED RETURNS OR OTHER DOCUMENTS PERTAINING TO THE 543
MUNICIPAL INCOME TAX OBLIGATION AT ISSUE IN THE DECISION MAY 544
APPEAL THE DECISION TO THE BOARD CREATED PURSUANT TO THIS SECTION 545
BY FILING A REQUEST WITH THE BOARD. THE REQUEST SHALL BE IN 546
WRITING, SHALL STATE WHY THE DECISION SHOULD BE DEEMED INCORRECT 547
OR UNLAWFUL, AND SHALL BE FILED WITHIN THIRTY DAYS AFTER THE TAX 548
ADMINISTRATOR ISSUES THE DECISION COMPLAINED OF. 549
THE BOARD SHALL SCHEDULE A HEARING WITHIN FORTY-FIVE DAYS 551
AFTER RECEIVING THE REQUEST, UNLESS THE TAXPAYER WAIVES A 552
HEARING. IF THE TAXPAYER DOES NOT WAIVE THE HEARING, THE 554
TAXPAYER MAY APPEAR BEFORE THE BOARD AND MAY BE REPRESENTED BY AN 555
ATTORNEY AT LAW, CERTIFIED PUBLIC ACCOUNTANT, OR OTHER 556
REPRESENTATIVE.
THE BOARD MAY AFFIRM, REVERSE, OR MODIFY THE TAX 559
ADMINISTRATOR'S DECISION OR ANY PART OF THAT DECISION. THE BOARD 560
SHALL ISSUE A DECISION ON THE APPEAL WITHIN NINETY DAYS AFTER THE 561
BOARD'S FINAL HEARING ON THE APPEAL, AND SEND NOTICE OF ITS 562
DECISION BY ORDINARY MAIL TO THE PETITIONER WITHIN FIFTEEN DAYS 563
AFTER ISSUING THE DECISION.
EACH BOARD OF APPEAL CREATED PURSUANT TO THIS SECTION SHALL 565
ADOPT RULES GOVERNING ITS PROCEDURES AND SHALL KEEP A RECORD OF 566
ITS TRANSACTIONS. SUCH RECORDS ARE NOT PUBLIC RECORDS AVAILABLE 567
FOR INSPECTION UNDER SECTION 149.43 OF THE REVISED CODE. 568
HEARINGS REQUESTED BY A TAXPAYER BEFORE A BOARD OF APPEAL CREATED 569
PURSUANT TO THIS SECTION ARE NOT MEETINGS OF A PUBLIC BODY 570
SUBJECT TO SECTION 121.22 OF THE REVISED CODE.
Sec. 718.06 718.12. (A) Civil actions to recover 579
municipal income taxes and penalties and interest on municipal 580
income taxes shall be brought within three years after the tax 581
was due or the return was filed, whichever is later. 582
(B) Prosecutions for an offense made punishable under a 584
municipal ordinance imposing an income tax shall be commenced 585
within three years after the commission of the offense, provided 586
15
that in the case of fraud, failure to file a return, or the 587
omission of twenty-five per cent or more of income required to be 588
reported, prosecutions may be commenced within six years after 589
the commission of the offense. 590
(C) Claims for refund of municipal income taxes must be 592
brought within the time limitation provided in division (A) of 593
this section. 594
(D) Interest shall be allowed and paid on any overpayment 596
by a taxpayer of any municipal income tax obligation from the 597
date of the overpayment until the date of the refund of the 598
overpayment, except that if any overpayment is refunded within 599
ninety days after the final filing date of the annual return or 601
ninety days after the complete return is filed, whichever is 603
later, no interest shall be allowed on the refunded overpayment. 604
For purposes of computing the payment of interest on 605
overpayments, no amount of tax for any taxable year shall be 606
treated as having been paid before the date on which the tax 607
return for that year was due without regard to any extension of 608
time for filing that return. The interest shall be paid at the 610
rate of interest prescribed by section 5703.47 of the Revised
Code.
Sec. 718.07 718.13. Any information gained as a result of 619
returns, investigations, hearings, or verifications required or 620
authorized by this chapter or by a charter or ordinance of a 621
municipal corporation levying an income tax pursuant to this 622
chapter is confidential, and no person shall disclose such 623
information except in accordance with a proper judicial order or 624
in connection with the performance of that person's official 625
duties or the official business of the municipal corporation as 626
authorized by this chapter or the charter or ordinance 627
authorizing the levy. The tax administrator of the municipal 628
corporation may furnish copies of returns filed under this 629
chapter to the internal revenue service and to the tax 630
commissioner. 631
16
Sec. 718.14. (A) AS USED IN THIS SECTION: 633
(1) "S CORPORATION" MEANS A CORPORATION THAT HAS MADE AN 635
ELECTION UNDER SUBCHAPTER S OF CHAPTER 1 OF SUBTITLE A OF THE 637
INTERNAL REVENUE CODE FOR ITS TAXABLE YEAR. 638
(2) "LIMITED LIABILITY COMPANY" MEANS A LIMITED LIABILITY 640
COMPANY FORMED UNDER CHAPTER 1705. OF THE REVISED CODE OR UNDER 641
THE LAWS OF ANOTHER STATE. 642
(3) "PASS-THROUGH ENTITY" MEANS A PARTNERSHIP, S 644
CORPORATION, LIMITED LIABILITY COMPANY, OR ANY OTHER CLASS OF 645
ENTITY THE INCOME OR PROFITS FROM WHICH ARE GIVEN PASS-THROUGH 647
TREATMENT UNDER THE INTERNAL REVENUE CODE. 648
(4) "INCOME FROM A PASS-THROUGH ENTITY" MEANS PARTNERSHIP 650
INCOME OF PARTNERS, DISTRIBUTIVE SHARES OF SHAREHOLDERS OF AN S 651
CORPORATION, MEMBERSHIP INTERESTS OF MEMBERS OF A LIMITED 652
LIABILITY COMPANY, OR OTHER DISTRIBUTIVE OR PROPORTIONATE 653
OWNERSHIP SHARES OF OTHER PASS-THROUGH ENTITIES. 654
(5) "OWNER" MEANS A PARTNER OF A PARTNERSHIP, A 656
SHAREHOLDER OF AN S CORPORATION, A MEMBER OF A LIMITED LIABILITY 657
COMPANY, OR OTHER PERSON WITH AN OWNERSHIP INTEREST IN A 658
PASS-THROUGH ENTITY.
(B) ON AND AFTER JANUARY 1, 2003, ANY MUNICIPAL 660
CORPORATION THAT IMPOSES A TAX THAT APPLIES TO INCOME FROM A 662
PASS-THROUGH ENTITY SHALL GRANT A CREDIT TO TAXPAYERS THAT ARE 663
DOMICILED IN THE MUNICIPAL CORPORATION FOR TAXES PAID TO ANOTHER 665
MUNICIPAL CORPORATION BY A PASS-THROUGH ENTITY THAT DOES NOT 666
CONDUCT BUSINESS IN THE MUNICIPAL CORPORATION. THE AMOUNT OF THE 667
CREDIT SHALL EQUAL THE LESSER OF THE FOLLOWING AMOUNTS, SUBJECT 668
TO DIVISION (C) OF THIS SECTION: 669
(1) THE AMOUNT, IF ANY, OF TAX PAID BY THE PASS-THROUGH 671
ENTITY TO ANOTHER MUNICIPAL CORPORATION IN THIS STATE, 672
APPORTIONED RATABLY ACCORDING TO THE OWNERSHIP INTEREST OF THE 673
TAXPAYER IN PROPORTION TO THE OWNERSHIP INTEREST OF ALL OWNERS OF 674
THE ENTITY;
(2) THE AMOUNT OF TAX THAT WOULD BE IMPOSED ON THE 676
17
PASS-THROUGH ENTITY BY THE MUNICIPAL CORPORATION IN WHICH THE 677
TAXPAYER IS DOMICILED IF THE PASS-THROUGH ENTITY CONDUCTED 678
BUSINESS IN THE MUNICIPAL CORPORATION, APPORTIONED RATABLY 679
ACCORDING TO THE OWNERSHIP INTEREST OF THE TAXPAYER IN PROPORTION 680
TO THE OWNERSHIP INTEREST OF ALL OWNERS OF THE ENTITY. 681
(C) IF A MUNICIPAL CORPORATION GRANTS A CREDIT FOR A 683
PERCENTAGE, LESS THAN ONE HUNDRED PER CENT, OF THE AMOUNT OF 684
INCOME TAXES PAID ON COMPENSATION BY AN INDIVIDUAL WHO RESIDES OR 686
IS DOMICILED IN THE MUNICIPAL CORPORATION TO ANOTHER MUNICIPAL 687
CORPORATION, THE AMOUNT OF CREDIT OTHERWISE REQUIRED BY DIVISION 688
(B) OF THIS SECTION SHALL BE MULTIPLIED BY THAT PERCENTAGE. 689
(D) ON AND AFTER JANUARY 1, 2003, ANY MUNICIPAL 691
CORPORATION THAT IMPOSES A TAX ON INCOME OF OR FROM A 693
PASS-THROUGH ENTITY SHALL SPECIFY BY ORDINANCE OR RULE WHETHER 695
THE TAX APPLIES TO INCOME OF THE PASS-THROUGH ENTITY IN THE HANDS 696
OF THE ENTITY OR TO INCOME FROM THE PASS-THROUGH ENTITY IN THE 697
HANDS OF THE OWNERS OF THE ENTITY. A MUNICIPAL CORPORATION MAY 698
SPECIFY A DIFFERENT ORDINANCE OR RULE UNDER THIS DIVISION FOR 699
EACH OF THE CLASSES OF PASS-THROUGH ENTITY ENUMERATED IN DIVISION 700
(A)(3) OF THIS SECTION. 701
Sec. 718.08 718.15. A municipal corporation, by ordinance, 710
may grant a refundable or nonrefundable credit against its tax on 712
income to a taxpayer that also receives a tax credit under 713
section 122.17 of the Revised Code. If a credit is granted under 714
this section, it shall be measured as a percentage of the new
income tax revenue the municipal corporation derives from new 715
employees of the taxpayer and shall be for a term not exceeding 716
ten years. Before the municipal corporation passes an ordinance 717
granting a credit, the municipal corporation and the taxpayer 718
shall enter into an agreement specifying all the conditions of 719
the credit.
Sec. 718.03 718.16. A municipal corporation shall grant a 728
credit against its tax on income to a resident of the municipal 730
corporation who works in a joint economic development zone 731
18
created under section 715.691 or a joint economic development 732
district created under section 715.70, 715.71, or 715.72 of the 733
Revised Code to the same extent that it grants a credit against 734
its tax on income to its residents who are employed in another 735
municipal corporation.
Sec. 733.85. (A) As used in this section, "municipal 744
corporation" means any municipal corporation, including a 745
municipal corporation organized under Chapter 705. of the Revised 746
Code, that is not operating under a charter adopted or amended 747
pursuant to Section 7 or 9 of Article XVIII, Ohio Constitution. 748
(B) The legislative authority of a municipal corporation 750
may provide, by ordinance or resolution, for the method of 751
appointing and removing an officer who shall be responsible for 752
the collection and deposit to the municipal treasury of municipal 753
income taxes and the enforcement and administration of the 754
municipal corporation's income tax ordinances, resolutions, and 755
rules, including the powers, duties, and functions of the 756
responsible administering officer and employees serving under his 757
THE ADMINISTERING OFFICER'S direction and control. If no such 759
ordinance or resolution is adopted, the city auditor or village 760
clerk shall be the officer responsible for the collection and 761
deposit to the municipal treasury of income taxes and the 762
enforcement and administration of the municipal corporation's 763
income tax ordinances, resolutions, and rules. 764
(C) The legislative authority of a municipal corporation 766
may, by ordinance or resolution, authorize the responsible 767
administering officer described in division (B) of this section 768
to promulgate, revise, and repeal rules with respect to the 769
administration and enforcement of the municipal corporation's 770
income tax ordinances and resolutions. The rules shall be filed 771
with the clerk of the legislative authority and made available 772
for public inspection at the offices of the administering officer 773
and no other publication shall be required. The rules shall not 774
conflict with the municipal corporation's ordinances and 775
19
resolutions. 776
(D) The legislative authority of a municipal corporation 778
may provide, by ordinance or resolution, for the establishment, 779
composition, method of appointment and removal, term of office, 780
if any, and powers, duties, functions, and procedures of an 781
appeals board to hear appeals from decisions and rulings of 782
municipal administrative officers, other than the director of law 783
or other chief legal officer of the municipal corporation, with 784
respect to municipal income taxes. The appeals board shall have 785
jurisdiction with respect to appeals as provided by ordinance or 786
resolution. Every final order, adjudication, or decision of the 787
appeals board shall be subject to review pursuant to Chapter 788
2506. of the Revised Code. 789
(E) If authorized by ordinance or resolution, and 791
notwithstanding any other provision of the Revised Code to the 792
contrary, any elected or appointed administrative officer of the 793
municipal corporation may be appointed as a member of the appeals 794
board authorized by division (D) of this section or designated as 795
the responsible administering officer described in division (B) 796
of this section. 797
(F) This section shall apply to any municipal ordinance or 799
resolution existing at the effective date of this section ON 801
SEPTEMBER 14, 1981, or thereafter enacted or amended. 802
Sec. 5703.49. AS USED IN THIS SECTION, "INTERNET" MEANS 804
THE INTERNATIONAL COMPUTER NETWORK OF BOTH FEDERAL AND NONFEDERAL 805
INTEROPERABLE PACKET SWITCHED DATA NETWORKS, INCLUDING THE 806
GRAPHICAL SUBNETWORK KNOWN AS THE WORLD WIDE WEB. 807
ON OR BEFORE DECEMBER 31, 2001, THE TAX COMMISSIONER SHALL 809
ESTABLISH AN ELECTRONIC SITE ACCESSIBLE THROUGH THE INTERNET. 810
THE TAX COMMISSIONER SHALL PROVIDE ACCESS ON THE SITE FOR EACH 813
MUNICIPAL CORPORATION THAT HAS NOT ESTABLISHED ITS OWN ELECTRONIC
SITE TO POST DOCUMENTS OR INFORMATION REQUIRED UNDER SECTION 816
718.07 OF THE REVISED CODE. THE TAX COMMISSIONER SHALL PROVIDE 817
ELECTRONIC LINKS FOR EACH MUNICIPAL CORPORATION THAT ESTABLISHES 818
20
A SITE UNDER THAT SECTION AND FOR WHICH A UNIFORM RESOURCE 819
LOCATOR HAS BEEN PROVIDED TO THE TAX COMMISSIONER. THE TAX 821
COMMISSIONER IS NOT RESPONSIBLE FOR THE ACCURACY OF THE POSTED 822
INFORMATION, AND IS NOT LIABLE FOR ANY INACCURATE OR OUTDATED 823
INFORMATION PROVIDED BY A MUNICIPAL CORPORATION. THE TAX
COMMISSIONER MAY ADOPT RULES GOVERNING THE FORMAT AND MEANS OF 825
SUBMITTING SUCH DOCUMENTS OR INFORMATION AND OTHER MATTERS
NECESSARY TO IMPLEMENT THIS SECTION. THE TAX COMMISSIONER MAY 826
CHARGE MUNICIPAL CORPORATIONS A FEE TO DEFRAY THE COST OF 827
ESTABLISHING AND MAINTAINING THE ELECTRONIC SITE ESTABLISHED 828
UNDER THIS SECTION. 829
Section 2. That existing sections 718.01, 718.02, 718.03, 831
718.05, 718.06, 718.07, 718.08, and 733.85 of the Revised Code 832
are hereby repealed. 833
Section 3. The schedule of deadlines prescribed by section 835
718.11 of the Revised Code, as enacted by this act, does not 836
apply to any appeal filed before the effective date of this act 837
with a board of appeal existing on that date. 838
Section 4. Section 718.01 of the Revised Code is presented 840
in this act as a composite of the section as amended by both Am. 842
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 843
letters. This is in recognition of the principle stated in 844
division (B) of section 1.52 of the Revised Code that such 845
amendments are to be harmonized where not substantively 846
irreconcilable and constitutes a legislative finding that such is 847
the resulting version in effect prior to the effective date of 848
this act.