Granville Community Calendar

Ordinance 29-1993

ORDINANCE NO. 29-93
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BY: C
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AN ORDINANCE TO AMEND SECTIONS 171.03 AND 171. 14 OF CHAPTER
171 OF THE CODIFIED ORDINANCES OF GRANVILLE, OHIO,
ESTABLISHING INCOME TAX REGULATIONS AND TO REPEAL EXISTING
SECTION 171. 03 AND 171. 19 (c)AND 171. 19 (d).
NOW THEREFORE, BE IT ORDAINED BY THE COUNCIL OF GRANVILLE, OHIO,
that:
Section I: That Section 171. 03 of the Codified Ordinances of Granville, Ohio, is
hereby amended by changing the rate levied to read as follows:
d)
171. 03 IMPOSITION OF TAX
Subject to the provisions of Section 171. 20, an annual tax for the
purpose specified herein is hereby levied at the rate of one and
oneh-alf percent (1.5%pe)r year on 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 services 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 residents 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 owners share of the net
profits earned during the effective period of this chapter of a resident association or other unincorporated entity not
attributable to the Municipality and not levied against such
association or other unincorporated entity.
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.
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.
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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.
Section 11: That Section 171. 14 of the Codified Ordinances of Granville, Ohio, is
hereby amended by changing the rate of interest and adding subsection
c),to read as follows:
171. 14 INTEREST AND PENALTIES.
a) All taxes imposed and moneys withheld or required to be
withheld by employers under the provisions of this chapter,
remaining unpaid after they become due, shall bear interest at the
rate of one percent per month.
b) In addition to Interest as provided in subsection (a)herein,
penalties for failure to pay taxes and to withhold and remit taxes
pursuant to the provisions of this chapter are hereby imposed as follows:
1) In the case of taxpayers failing to pay the full amount of
tax due, a penalty of the higher of five dollars5 (.0$0)or one
percent per month of fraction thereof of the amount of the
unpaid tax, if the tax is paid during the first six months after
such tax became due; a penalty of two percent per month, or fraction thereof of the unpaid tax, if such tax is paid between
the seventh and twelfth months after such tax became due;
and a penalty of four percent per month, of fraction thereof
of the amount of the unpaid tax, if such tax is paid later than
twelve months after it became due. The percentages herein
specified when used shall apply from the first month of
delinquency.
2) In the case of employers who fail to withhold and remit
to the Tax Commissioner the taxes to be withheld from
employees, a penalty of the higher of ten dollars 1(0$.00)of
two percent per month, or fraction thereof of the unpaid
withholding, if paid during the first three months after it was due; a penalty of four percent per month, or fraction thereof
of the unpaid withholding if paid during the fourth to sixth
month, inclusive, after it was due; and a penalty of five
percent per month or fraction thereof the unpaid withholding,
if paid later than six months after it was due.
c)In addition to interest and penalties as provided in subsections a( ) and b( )herein, penalties for Failure to File any return required by this chapter, whether annual or for any shorter period, within the times permitted by this chapter are imposed as follows:
PENALTY
25.00
50.00
100.00
COMPLETE TAX RETURN IS FILED
Not more than 30 days after due date.
More than 30 days but less than 120 days after due date. More than 120 days after due date.
Section 111: That Section 171. 19 of the Codified Ordinances of Granville, Ohio is fhoellroewbsy:amended by deletion of subsections c( )and d( )t,o read as
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171. 19 CREDIT FOR TAX PAID TO ANOTHER MUNICIPALITY.
a) Effective January 1, 1987, every individual taxpayer who
resides in the Municipality and who receives salaries, wages,
commissions or other compensation or net profits from sales made, work
done or services performed or rendered outside of the Municipality if it be
made to appear that he has paid a Municipal Income Tax on such income,
taxable under this chapter, to another municipality shall be allowed a
credit against the tax imposed by Section 171.03 in an amount equal to
fifty percent (50%of t)he amount of tax imposed by Section 171. 03 or in
the amount of tax so paid by him or in his behalf to such other
municipality, whichever is less.
b) Notwithstanding the provisions contained in Section 171. 16, or
any other provisions inconsistent herewith, a claim for refund or credit
under this section shall be made in such a manner as the Tax
Commissioner may by regulation provide. No such claim for refund of
credit under this section shall be allowed unless made on or before the
date of filling the taxpayer's final return unless such taxpayer's employer
files with the Tax Commissioner a list showing the tax withheld from such
taxpayer's wages, salaries or commissions for other municipalities.
Section IV: That this ordinance shall be in full force from and after the earliest period allowed by law.
Passed this 1.-- day of Novoriba- 1993.
Attest:
Clerk of Council
Approved as to Form:
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Law pirector
Mayy
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