51-77 Ordinance
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RECORD OF ORDINANCES
National Graphics Corp., Cols., O. ~ Form No. 2806-A
Ordinance No.____J'iJ_____f_1 p assed____________~_~p______Q_J~Zr____________19 __d_ -- 1
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AN ORDINANCE AMENDING A CONTRACT
WITH THE CITY OF COLUMBUS RELA-
(j TIVE TO TAX COLLECTIONS AND AUTH-
ORIZING THE VILLAGE ADMINISTRATOR
TO SIGN SA'ID CONTRACT.
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BE IT ORDAINED by the Council of the Village of Dublin, Ohio ~
of the members concurring, that:
SECTION I. A certain contract between the Village of Dublin and
the City of Columbus relative to tax collection be, and it is,
hereby, amended by deleting paragraph 5 therefrom and substitutin
the following paragraph 5, to-wit:
In consideration therefore, collection fees from administering th
tax is in effect as of October I, 1977, as follows:
Tax Rate of Contracting Unit Fees to be Charged
1% The fee shall be 5% on gross col-
lections ip to the first $1,000,
000 and 3% thereafter per calen-
[] der year.
1-1/2% The fee shall be 5% on gross col-
lections during the first year an
3-1/2% thereafter.
Said payments shall be deducted from the approximately monthly
transfer of income taz collected.
SECTION 2. The Village Administrator is, hereby authorized to
execute said amended cont~.ct for the Village of Dublin when it
is prepared by the City of Columbus.
SECTION 3.Jt. This Ordinance take effect and be in force from and
after the earliest period allowed by law.
Passed th is t..~ day of ~C.Pl , 1977
D .(i~~
Mayor-Presiding ficer
ATTEST:
17~ <W ~U~
C I erk- Treaaurer
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.June 25, 1977- THE CITY BULLETIN 933
CHANGES IN 1977 COLUMBUS CITY CODE
(Clip and attach to your 1959 City Code)
ORD. No. 991-77 - To amend Sections their principal or any place of business
361.19, 361.22, 361.24, 361.25, and 361.37 located in the City.
of Columbus City Codes, 1959, pertaining That the tax at the rate of one (1) per-
to Columbus City Income Tax. cent upon all of the income specified in
Whereas, certain sections of Chapter paragraphs (a), (b), (c), and (d) hereof shall
361 of the Columbus City Codes are in remain in effect for the purpose of filing
~ need of clarification; and of returns and collection of the tax with
U...... I Whereas, the deletion, change or addi- regard to all income earned prior to Jan-
, tion of certain words will help to make uary 1, 1971.
the income tax clear; and 361.22 Return and payment of tax.
. Whe~e~s, t~is will assist both th.e City (a) Each taxpayer who engages in busi-
m ~dmlmstermg, a~d the taxpayer l!l 'pre- ness, or whose salaries, wages, commis-
panng the current mcome tax prOVISIOns; sions and other compensation are subject
now, therefore, to the tax imposed by this chapter shall
Be it ordained by the Council of the whether or not a tax be due thereon mak~
. City of Columbus: and file a return on or before April 15th
Se.ction 1. That effective October 1, 1977, of each year with the City Auditor, on a
SectIOns 361.19, 361.22, 361.24, 361.25, and form furnished by or obtainable from the
361.37 of the Columbus City Codes,' 1959, City Auditor, setting forth the aggregate
be and the same are hereby amended to amount of salaries, wages, commissions
read as follows: and other compensation earned and/or net
361.19 Imposition of tax. profits earned and/or gross income from
To provide for the purposes of general such business less allowable expenses in
municipal operations, maintenance, new the acquisition of such gross income earned
equipment, and capital improvements of during the preceding year and subject to
the City, there is hereby levied a tax at the tax, together with such other perti-
the rate of one and one-half (1.5) percent nent information as the City Auditor may
per annum upon the following: require. Provided, however, that when the
(a) On all salaries, wages, commissions, retl!-rn is. made for a fiscal year or other
and other compensation earned by resi- penod different from the calendar year,
dents of the City. the return shall be made on or before the
(b) On all salaries, wages, commissions, 15th day~f the fourth month afte~ the
and other compensotion earned by non- close of saId fiscal year or other penod.
residents of the City for work done or (b) Each taxpayer whose salaries, wages,
"'" services performed or rendered in the City. commissions and other compensation are
, .. (c) Net profits: subject to the tax imposed by thi.s chap-
a . (1) On the net profits earned of all un- tel' ma~ offset lo.ss,es from any busmess ?r
~ incorporated businesses, professions, or pr?fe~SIOnal . actIvity w~~n ~onducted m ,
other activities conducted by residents of thIS CIty or many mumclpalIty that does f.
the City. not levy an income tax on net profits ~i
(2) On the net profits earned of all un- therefrom. " "
incorporated businesses, professions, or A husband and wIfe, many .t8;xable year, .
other activities conducted in the City by m~y. elect to file separate or Jomt retu~. f:
nonresidents If Jomt returns are filed, a husband or Wife i
(3) For th~ purposes of paragraphs (c) may o~set loss~s. from any business ?r I
(1) and (c)(2) above, an association shall pr?fe~slOnal. actIVity w~~n ~onducted In !
not be taxable as an entity, but any mem- thIS cIty or m. any mUnICIpalIty that does :
bel' thereof who is a resident of the City not levy an mcome tax on net profits i
shall be taxed individually on his entire therefrom.
share whether distributed or not of the (c) If a net operating loss has been sus-
annual net profits of the association, and tained in an);' taxable year such losses may
any non-resident member thereof shall be not be carned forward or backward to
taxed individually only on that portion of any other taxable year.
his share, whether distributed or not of (d) Affiliated corporations may not de- ,
~he annual net profits of the association as duct a loss from any other corporation i
are derived from work done, services per- havino a taxable profit and operations of i
formed or rendered, and business or other ~;, ~~liated cor~oration havin~ a 108s
-. activities conducted in the City. t be take into conside !ion in
P..J. (d) On the net profits of all corpora- computino net Drofits or Business AlIoca- :
~ tions, estates, and trusts ~ derived from non Percentaoe Formula.
work done or services performed or rend- *(3)* (e) The taxpayer making a return
- ered and business or other activities con- shall, at the time of the filing thereof, pay
ducted in the City, whether or not such to the City Auditor the amount of taxes
~ corporations, estates,lan~rustsl!(2l!lhave shown as due thereon; ~rovidedr however, L
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934 THE CITY BULLETIN June 25,1977
that where any portion of the tax so due according to the following payment sched-
shall have been deducted at the source ule:
pursuant to the provisions of C. C. 361.24, (a) Semimonthly payments of the taxes
or where any portion of said tax has been deducted are to be made by an employer
paid by the taxpayer pursuant to the pro- if (1) the total taxes deducted in the prior
visions of C. C. 361.25, or where an income calendar year were $12,000 or more, or (2)
tax has been paid to another municipality, the amount of taxes deducted for any
credit for the amount so paid in accord- month in the preceding quarter exceeded
ance with C. C. 361.32 hereof, shall be de- $1,000. Such payment shall be paid to the
ducted from the amount shown to be due City within five banking days after the
0... ... and only the balance: if any, s.hall b~ due fifteenth and the last day of each month.
. .. and payable at the tIme of filmg saId re- (b) Monthly payments of taxes withheld
turn. . shall be made by an employer if the taxes
*(4)* (f) A taxpayer who has overpaId withheld in the prior calendar year were
his income tax in any taxable year may less than $12,000 but more than $1,199 or
request a refund provided, however, t.here if the taxes withheld during any month
is no other tax liability and prOVIded, for the preceding quarter exceeded $100.
further, that no amount of less than one Such payments shaU be paid to the City
doUar ($1.00) wiII be refunded or coUected. within fifteen days after the close of each
*(5)* (q) The City Audit~r shaU h~ve calendar month. HO\,,:,ever, those taxes ac-
the authority to extend the-tIme for filmg cumulated for the thIrd month of a calen-
of the annual return upon the request of dar quarter by employers making monthly
the taxpayer for a period not to exceed payments pursuant to this paragraph need
six (6) months, or one (1) month beyond not be paid until the last day of the month
any extension requested of or granted by following such quarter.
the Internal Revenue Service for the filing (c) AU employers not required to make
of the Federal Income Tax Retur~. The semimonthly or monthly payments of taxes
City Auditor may require a tentatIve re- withheld under (a) and (b) of this section
turn, accompanied by payment of the shall make quarterly payments no later
amount of tax shown to be due thereon than the last day of the month following
by the date the return is normally due. the end of each quarter.
No penalty shall be assessed, in those . .
cases in which the return is filed and the Eac~ em~loyer ~ho mamtams a place
fi 1 t 'd 'th'n the period as ex- of busmess m the CIty and another branch
na ax pal WI I within the metropolitan area of the City,
tended. must also withhold the tax from employees
361.25 Collection at source. residing in the City but working at the
.. . . employer's metropolitan area branch even
.Ea~h empl~yer wlthm or domg buslJ,!-ess though the payroll records and place of
""'" wlthm the CIty, shall de~uct at the tIme payment are outside the City.
.. i of payment of such salanes, wages, com-
a .. missions or other compensation the tax of The employer shall make and file a re-
,.." one and one-half (1.5) percent ~f the gross turn on a !orm furnished by the City Audi-
salaries, wages, commissions or other tor, s~owmg the amount of ta~ deducted
compensation due by the said employer by S31~ ~mployer from the salan.es, wages,
to said employee and shall, on or before . commISSIOns or o~her compensatIOn of any
the last day of the month following the employee and paId by the employer to the
close of each calendar quarter, make a City Treasurer. Such employer's .return
return showing the amount of taxes so shall be accepted as the return reqUIred of
deducted and a record of payments show- an employee whose sole inc?me subjec~ to
ing that all taxes deducted during the the tax unde~ ~hapter 361 IS the salanes,
quarter have been paid to the City in ~ages, commISSIOns. and other compensa-
accordance with the payment schedule hon returned by saId employer.
prescribed by subsections (a), (b). and (c) Each employer, on or before the 31st
hereof. Such employer shall b~ lIable for day of January, unless written request
the payment of the tax reqUIred to be for thirty (30) days extension is made to
deducted and wit~held, whether. or not and granted by the City Auditor, follow-
such taxes have m fact been WIthheld. ing any calendar year in which such de-
Everv employer or officer of a corporation ductions have been made or should have
is deemed to be a trustee for this munici. been made by an employ~r, shall file with
'Dalitv in colleciinq and holdino the tax the City Auditor an information return
rAqJJI1'Ad under the ordinance to be with. (Columbus Withholding Statement of
held and the funds so collected bv such Wages Paid, and Columbus Income Tax
withholdinq are deemed to be trust funds. Withheld), for each employee from whom
Employers shall pay to the City all in- income tax has been or should have been
come taxes withheld or required to be withheld showing the name and address
deducted and withheld on either a semi- of the employee, the total amount of sal-
" monthly, monthly or quarterly basis de- aries, wages, commissions and other comp-
..~ endin on the amount of taxes involved ensation aid said em 10 ee durin
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~ June 25, 1977 THE CITY BULLETIN 935
year and the amount of City income tax Such declarations of estimated tax to be
withheld from each employee. paid the City shall be accompanied by a
Where a resident of the City performs payment of at least one-fourth (%) of the
service for his employer in another mu- estimated annual tax, and at least a similar
nicipality, which services are subject to amount shall be paid on or before the
withholding in the other municipality, the 15th day of the *(6)* sixth, ninth and
employer shall have the authority to re- twelfth months after the beginning of the
duce the withholding to the City to the taxable year; provided, however, that in
extent of the tax liability in the other case an amended declaration has been
,., municipality. filed, the unpaid balance shown due there-
The officer or the em 10 ee havin con. on shall be paid in equal installments on
~ trol or SU/IT{vlsion 0 or c a~e Wlt t e or before the remaining payment dates.
res-ponsib' . v of filino the re rt and mak- On or before the 15th day of the fourth
inq payment, is personally liable for fail- month of the year following that for
ure to file the report or pay the tax due as which such declaration or amended decla-
.reouired bv this section. The dissolution ration was filed, an annual return shall be
of a corporation does not discharae an of. filed and any balance which may be due
Hcer's or emplo ee's liabilit for a rior the City shall be paid therewith in ac-
failure 0 t e corporahon to . e returns cordance with the provisions of C. C.
or nay tax due. 361.22 hereof.
361.25 Declarations. A dedaralloD of eslimaled 'ax which is )
Every person who anticipates any tax- less than 80% of tax .shown on the dt~
able income which is not subject to C. C. final return shal not e considered Ii ed (C\
361.24 hereof, or who engages in any busi- in aood faith. The difference shall be sub. Mete.
ness, profession, enterprise or activity sub- . ect to enalties and interest as rovided
ject to the tax imposed by C. C. 361.19 for in Chapter 361. 5 0 t is or inance.
(c)(1) and 361.19(c)(2) hereof shall file a 361.37 Interest on unpaid withheld taxes.
declaration setting forth such estimated All taxes deducted by an employer or
income or the estimated profit or loss from required to be deducted and withheld by
such business activity together with the an employer and remaining unpaid after
1 estimated tax due thereon, if any; pro- they become due pursuant to Section
vided, however, if a person's income is 361.24(a), (b) or (c) shall bear interest on
\ wholly from wages, salaries, commissions the amount of such unpaid taxes at the
\ or other compensation from which the tax rate of ~(7)* six (6)- percent per annum
I will be withheld and remitted to the City and in addition a penalty of ten CIa) ner-
i in accordance with C. C. 361.24 hereof, cent of ~ the amount of the unpaid
i such person need not file a declaration.
t taxes.
I Such declaration shall be filed on or be- Section 2. That effective October 1, 1977,
! fore April 15 of each year during the life existing Sections 361.19, 361.22, 361.24,
r';l of this chapter, or on or before the 15th ::l61.25, and 361.37 of the Columbus City
..'1 day of the 4th month the taxpayer be- Codes, 1959, be and the same are repealed.
,1 comes subject to tax for the first time. Section 3. That this Ordinance shall take
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, Those taxpayers reporting on a fiscal effect and be in force from and after the
i y.ear basis shall file a declaration on or earliest period allowed by law.
i before the 15th day of the 4th month after Passed June 20, 1977.
the beginning of each fiscal year or period. M. D. PORTMAN,
Such declaration shall be filed upon a President of Council.
, form furnished by, or obtainable from the Approved June 20, 1977.
j City Auditor, provided, however, credit TOM MOODY, Mayor.
shall be taken for the City tax to be with- Attest:
held from any portion of such income. In HELEN M. V AN HEYDE, City Clerk.
accordance with the provisions of C. C. *(1)* and limited partnerships -~
361.24 hereof, credit may be taken for tax
to be paid to or to be withheld and re- *(2)* and limit~ ~tnerships -
mitted to another taxing municipality. *(3)* (d) - tld tL '.
The original declaration or any subse- *(4)* (e)-a.~~ f~
quent amendment thereof) may be in- '(5)' (f) _(1.1. .~
creased or decreased on or before any sub- *(6)* seventh -
sequent quarterly payment day as pro- *(7)* ten (10) -
vided for herein. *(8)* to ~ ~J
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