Granville Community Calendar

Ordinance 18-1986

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BY: ,
4/ZC
AN ORDINANCE TO AMEND SECTIONS 171. 03, 171. 07 AND 171. 10 OF THE
CODIFIED ORDINANCES OF THE VILLAGE TO PROVIDE FOR AN ADDITIONAL
ONE-HALF OF ONE PERCENT (0.50%)TAX ON EARNINGS, INCOME AND NET
PROFITS SUBJECT TO THE MUNICIPAL INCOME TAX BEGINNING
JANUARY 1, 1987 AND THEREAFTER FOR THE PURPOSE OF GENERAL
MUNICIPAL OPERATIONS, MAINTENANCE, NEW EQUIPMENT, EXTENSIONS AND
ENLARGEMENT OF MUNICIPAL SERVICES AND FACILITIES AND CAPITAL
IMPROVEMENTS OF THE MUNICIPALITY.
BE IT ORDAINED by the Council of the Village of Granville, State
of Ohio, five-sevenths of all members elected or appointed
thereto concurring:
Section I: That effective as of January 1, 1987, Section
171. 03, Section 171. 07 and Section 171. 10 of the
Codified Ordinances of the Village of
Granville are amended to read as follows:
171. 03 IMPOSITION OF TAX.
Subject to the provisions of Section 171. 20, an
annual tax for the purpose specified herein is
hereby levied, on and after January 1,1969, at the
rate of one percent per year upon the following:
a) On all salaries, wages, including sick and
vacation pay, commissions and other compensation
earned by residents during the effective
period of this chapter.
b) On all salaries, wages, including sick and
vacation pay, commissions and other compensation
earned by nonresidents for work done or service
performed in the Municipality during the
effective period of this chapter.
C) 1) On the portion attributable to the
Municipality of the net profits earned
during the effective period of this
chapter, of all resident associations,
unincorporated businesses, professions or
other entities, derived from sales made,
work done, services performed or rendered
or business or other activities conducted
in the Municipality.
2) On a resident partner' s or owner' s
share of the net profits earned during the
effective period of the chapter of a
resident association or other unincorporated
entity not attributable to the Municipality
and not levied against such association or
other unincorporated entity.
d) 1) On the portion attributable to the
Municipality of the net profits, earned
during the effective period of this chapter,
of all nonresident associations, unincorporated
businesses, professions or other
entities, derived from sales made, work done
or services performed or rendered or business
or other activities conducted in the
Municipality, whether or not such association
or other unincorporated entity has an office
or place of business in the Municipality.
ORDINANCE NO. 18-86
18-86
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Ordinance No.
Page 2 of 4
2) On a resident partner' s or owner' s share
of the net profits earned during the
effective period of this chapter of a
nonresident association or other
unincorporated entity not attributable to the
Municipality, and not levied against such
association or other unincorporated entity.
e) On the net profits earned during the
effective period of this chapter of all
corporations derived from sales made, work
done or services performed or rendered, and
business or other activities conducted in the
Municipality whether or not such corporations
have an office or place of business in the
Municipality.
Subject to the provisions of Section 171. 20 and in
addition to the annual tax levied by the first
paragraph of this section, an annual tax for the
purpose specified in Section 171. 01 is hereby
levied, on and after January 1, 1987, at the rate
of one-half of one percent per annum upon those
classes of salaries, wages, commissions, other
compensation, and net profits specified in the
above subparagraphs (a) to (e),inclusive, of this
section.
171. 07 EFFECTIVE PERIOD.
The tax imposed by this chapter shall be levied,
collected and paid with respect to all income
and net profits subject to the tax earned on or
after January 1, 1969, except that the tax imposed
by the second paragraph of Section 171. 03 shall be
levied, collected and paid only with respect to
all income and net profits subject to the tax
earned on or after January 1, 1987.
171. 10 COLLECTION AT SOURCE.
a) Each employer within, or doing business
within, the Municipality who employs one or more
persons on a salary, wage, commission or other
compensation basis shall deduct at the time of the
payment of such salaries, wages commissions or
other compensation, the tax of 1. 50 percent of
gross salaries, wages, commissioners or other
compensation due by such employer to each such
employee and shall, on or before the last day of
April, July, October and January of each year
after the effective date of this chapter, make a
return and pay to the Tax Commissioner the amount
of taxes so deducted during the preceding calendar
quarter. Such return shall be on a form or forms
prescribed by or acceptable to the Tax
Commissioner and shall be subject to the rules
and regulations prescribed therefor by the Tax
Commissioner.
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Ordinance No. 18-86
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Section II:
b) Each employer in collecting such tax shall be
deemed to hold the same, until payment is made by
such employer to the Municipality, as a trustee
for the benefit of the Municipality, and any such
tax collected by such employer from his employees
shall, until the same is paid to the Municipality,
be deemed a trust fund in the hands of such
employer. Each employer shall be liable for the
payment of the tax required to be deducted and
withheld, whether or not such tax, in fact, has
been withheld.
C) It shall be the responsibility, jointly and
severally, of the president and treasurer of each
corporation required to withhold the tax from
wages of its employees under this section to see
that all such taxes so withheld are paid to the
Municipality in accordance with the provisions of
this section. In the event taxes withheld by a
corporation from the salaries of its employees
are not paid to the Municipality in accordance
with the provisions of this section, the
president and treasurer of such corporation shall
be criminally liable under the provisions of
Sections 171. 21 and 171. 99.
d) On or before April 30 of each year, each
employer shall file a withholding return on a form
or forms prescribed by and obtainable from the
Tax Commissioner, setting forth the names and
addresses of all employees from whose compensation
the tax was withheld during the preceding calendar
year, and the amount of tax withheld 'from the
listed employees
be required by the
and such other information as may
rules and regulations adopted
by the Tax Commissioner.
e) Provided, however, that no person shall be
required to withhold the tax on the wages or other
compensation paid domestic servants employed
exclusively in or about such person' s residence.
However, such domestic servants shall be
responsible for filing and paying their own
returns and taxes.
That effective January 1, 1987, Section 171. 03,
Section 171. 07 and Section 171. 10 of the Codified
Ordinances of the Village of Granville are
repealed, provided, however, that no provision of
this ordinance, including the repeal of those
sections shall in any way effect any rights or
obligations of the Village, any taxpayer, or any
person, official or entity, with respect to the
tax in effect through December 31, 1986.
Ordinance No. 18-86
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Section III:
Section IV:
Passed this
Attest:
It is determined that all formal actions of this
Council concerning and relating to the passage of
this ordinance were adopted in an open meeting of
this Council, and that all deliberations of this
Council and of any of its committees that resulted
in such formal action were in meetings open to the
public in compliance with all legal requirements,
including Section 121. 22, Ohio Revised Code.
That this ordinance shall take effect upon the
earliest date permitted by law.
Clerk of Council
Approved as to form:
Law Director
day of
Mayor
1986.
I, Catherine M. Miller, Clerk of Council, of the Village of Granville, Granville,
Ohio, do hereby certify that the foregoing ordinance is a true and exact copy
of Ordinance No. 18-86, introduced August 11, 1986, by Village Council.
Catherine M. Miller, Clerk of Council

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