CODIFIED ORDINANCES OF ZANESVILLE

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2 CODIFIED ORDINANCES OF ZANESVILLE PART ONE - ADMINISTRATIVE CODE TITLE ONE - General Provisions Chap Codified Ordinances. Chap Open Meetings. Chap Affirmative Action. Chap Wards and Boundaries. TITLE THREE - Legislative Chap Council. TITLE FIVE - Administrative Chap Mayor. Chap City Auditor. Chap City Treasurer. Chap Director of Law. Chap Department of Public Safety. Chap Police Department. Chap Fire Department. Chap Department of Public Service. Chap Community Reinvestment. Chap Department of Public Health. Chap Employment Provisions. Chap Urban Renewal and Community Development. Chap Rules and Regulations. TITLE SEVEN - Boards and Commissions Chap Board of Control. Chap Civil Service Commission. Chap Planning Commission. Chap Airport Commission. Chap Regional Council of Governments. Chap Zanesville-Muskingum County Local Corrections Planning Board. Chap Records Commission. Chap Litter Control Advisory Board. Chap Shade Tree Commission. Chap Emergency Medical Services Board.

3 2 TITLE NINE - Taxation Chap Income Tax. Chap Income Tax Effective January 1, Chap Admissions Tax. Chap Motor Vehicle License Tax. TITLE ELEVEN - Financial Procedures Chap Budget Administration. Chap Local Bid Preference. Chap Purchasing. Chap Fees and Charges. Chap Disposal of Surplus Property.

4 82C CHAPTER 175 Emergency Medical Services Board Creation License suspension or revocation Powers and duties Provisions not applicable Definitions Authority to seek injunction Licensing requirements Penalty License fees Insurance. CROSS REFERENCES Joint ambulance districts -see Ohio R.C et seq. Emergency medical service training - see Ohio R.C et seq. Ambulance Licensing Board - see Ohio R.C et seq CREATION. (a) There is hereby created EMS Board, consisting of the following members appointed annually by the Mayor of the City of Zanesville: (1) The Director of the Department of Public Safety who shall act as Chairperson. (2) A member of City Council to be appointed by President of Council. (3) The Chief of the Zanesville Fire Department or his/her designee. (4) The Chief of the Zanesville Police Department or his/her designee. (5) A Citizen of the COZ, appointed by the Mayor to serve a two (2) year term. (6) EMSAC Medical Director or his/her designee. (7) The Director of the Emergency Department from Genesis Healthcare System, or his/her designee. There will be five ADHOC positions on the Board: (1) The Zanesville Law Director (2) The Trauma Medical Director from Genesis Healthcare System or his/her designee. (3) Firefighter's Local #88 Union representative appointed by the President of the Local #88. (4) Zanesville Professional Fire Officers Association Union representative appointed by the President of the ZPFOA Union. (5) The Sheriff of Muskingum County or his/her designee.

5 ADMINISTRATIVE CODE 820 (b) Four members shall constitute a quorum for the transaction o~ business and the affirmative vote of four members is required for EMS Board to take any official action. (c) Members of EMS Board shall disclose any ownership or affiliation in an entity regulated by EMS Board. (Ord Passed ) POWERS AND DUTIES. (a) EMS Board shall adopt rules pursuant to Chapter 149 of the Codified Ordinances of the COZ. The rules shall include, but not be limited to, provisions relating to: (I) Ambulances and related equipment, personnel, and communications equipment requirements for licensees; (2) License requirements for Basic life-support, Intermediate life-support and Advanced life-support; (3) Forms for applications and renewal for licenses ; (4) Requirements for record keeping of service responses made by licensees; (5) Fee amounts for licenses, and renewals thereof, required by the EMS Board; (6) Inspection requirements for licensed vehicles, records, and physical facilities; (7) Fee amounts for inspection of Ambulances; (8) Any other rules that the EMS Board determines necessary for the implementation and enforcement of Sections to of the Revised Code. All rules adopted pursuant to this section shall, at a minimum, comply with the requirements specified in Sections through of the Revised Code and rules adopted by the Ohio Ambulance Licensing Board. EMS Board may adopt stricter rules as permitted by O.R.C. Section (b) EMS Board shall adopt rules pursuant to Chapter 149 of the Codified Ordinances of the COZ regarding the referral of calls for emergency medical services received by the COZ through the 911 system, consistent with the Final Muskingurn County Enhanced 911 Plan approved by Zanesville City Council on May 28, (c) EMS Board shall coordinate the operation of the Emergency Medical Services of the Zanesville Fire Department with the emergency medical service providers in the community. (Ord Passed ) DEFINITIONS. As used in this chapter: (a) "Advanced Life Support" means treatment described in section of the Revised Code that a paramedic is certified to perform. (b) "Ambulance" means any motor vehicle that is specifically designed, constructed, or modified and equipped and is intended to be used for the transportation upon the streets or highways of this state of persons who are seriously ill, injured, wounded, or otherwise incapacitated or helpless. "Ambulance" does not include a vehicle designed and used solely for the transportation of nonstretcher-bound persons, whether hospitalized or handicapped or whether ambulatory or confined to a wheelchair.

6 82E Emergency Medical Services Board (c) (d) (e) (f) (g) (h) (i) (k) (I) (m) "Basic Life Support" means treatment described in section of the Revised Code that an EMT is certified to perform. "Disaster Situation" means any condition or situation described by rule of the Ohio Ambulance Licensing Board as a mass casualty, major emergency, natural disaster, or national emergency. "Emergency Medical Service Organization" means an organization that uses EMT, AEMT or Paramedic or a combination thereof, to provide medical care to victims of illness or injury. An Emergency Medical Service Organization includes, but is not limited to, a Commercial Ambulance Service Organization, a hospital, and a funeral home. "EMT," "AEMT," and "Paramedic" have the same meanings as in section of the Revised Code. "Intermediate Life Support" means treatment described in section of the Revised Code that an AEMT is certified to perform. "Major Emergency" means any emergency event that cannot be resolved through the use of locally available emergency resources. "Mass Casualty" means an emergency event that results in ten or more persons being injured, incapacitated, made ill, or killed. "Medical Emergency" means an unforeseen event affecting an individual in such a manner that a need for immediate care is created. "Mobile Intensive Care Unit" means an Ambulance used only for maintaining specialized or intensive care treatment and used primarily for inter-hospital transports. "N on-transport Vehicle" means a motor vehicle operated by a licensed emergency medical service organization not as an Ambulance, but as a vehicle for providing services in conjunction with the Ambulances operated by the organization or other emergency medical service organizations. "Patient" means any individual who as a result of illness or injury needs medical attention, whose physical or mental condition is such that there is imminent danger of loss of life or significant health impairment, or who may be otherwise incapacitated or helpless as a result of a physical or mental condition. (Ord Passed ) LICENSING REQUIREMENTS. (a) Except as otherwise provided by this Chapter, no person shall furnish, operate, conduct, maintain, advertise, engage in, or propose or profess to engage in the business or service of transporting persons who are seriously ill, injured, or otherwise incapacitated in this City unless he is licensed pursuant to this section. (b) To qualify for a license as a Basic life-support, Intermediate life-support or Advanced life-support service a person shall do all of the following: (1) Apply for a permit for each Ambulance and non-transport vehicle owned or leased as provided in Section of the Revised C:0de; (2) Meet all requirements of the rules of the EMS Board regardmg ambulances, equipment, personnel, communications systems, and medical treatments the particular service is permitted to render;. (3) Maintain the approximate type and amount of msurance and/or self-insurance as specified in Section ; (4) Meet all other requirements set by the EMS Board, by rule, for the particular service license.

7 ADMINISTRATIVE CODE 82F (c) To apply for a license as a Basic Life-Support, Intermediate Life-Support, or Advanced Life-Support service, a person shall submit a competed application to the EMS Board, on form provided by the EMS Board for each particular license, together with the appropriate fees established under Section The application form shall include all of the following : (I) The name and business address of the provider of the service for which licensure is sought and the name, address and business/current phone number of the person who shall serve as its legal representative; (2) The name under which the applicant will operate the service; (3) A list of the names and addresses of all officers and directors of the service and all individuals having at least 10% of the ownership of the service; (4) A description of each vehicle to be used, including the make, model, year of manufacture, mileage, vehicle identification number, and the color scheme, insignia, name, monogram, or other distinguishing characteristics to be used to designate the applicant's vehicle; (5) The location and description of each place from which the service will operate; (6) A description of the geographic area in Muskingum County to be served by the applicant; (7) Any other information the EMS Board, by rule, determines necessary; (d) Within sixty (60) days after receiving a completed application for licensure as a Basic Life-Support, Intermediate Life-Support, Advanced Life-Support service license the EMS Board shall approve or deny the application. The EMS Board shall deny an application if it determines that the applicant does not meet the requirements of this Chapter or any rules adopted pursuant thereto. The EMS shall send the denial of an application by certified mail to the applicant. The applicant may request a hearing within ten (10) days after receipt of the certified mail. If the EMS Board receives a request within this time period, it shall hold a hearing thereon. (e) Each license issued under this section expires one (1) year after the date of issue, but each licensee may apply to the EMS Board for the extension of his license provided that the licensee meets the requirements for licensure. In addition, each licensee shall submit a copy of its current permit for each vehicle, issued pursuant to O.R.C. Section , and a copy of the annual inspection report required by said section. The license shall send the renewal fee established under Section with his application for renewal. (f) Each license shall maintain accurate records of all service responses conducted, on forms and containing information as specified by rule by the EMS Board and shall make such information available to the EMS Board as provided by the EMS Board's rule. (Ord Passed ) LICENSE FEES.. The EMS Board shall. establish by rule a license fee and fees for renewal of licenses, taking mto account the actual costs mcurred by the EMS Board and the COZ in carrying out their duties under this Chapter. (Ord Passed ) INSURANCE. (a) (1) ~very licensee under t.his chapter shall furnish adequate evidence of liability msurance coverage, m the amount of not less than one million dollars ($1,000,000) per occurrence and not less than two million dollars ($ ) in the aggregate, for any cause which the licensee would be liable.

8 82G Emergency Medical Services Board 175.Q7 (2) In lieu of insurance coverage as provided in division (a) of this section, a licensee may furnish a certificate of self-insurance evidencing that they have established a self-insurance plan approved by the Ohio Superintendent of Insurance that is equivalent to or greater than the insurance coverage required in division (a) of this section. (b) (1) (2) In addition to the insurance requirements of division (a) in this section, every licensee shall carry bodily injury and property damage insurance with solvent and responsible insurers licensed to do business in this state for any loss or damage resulting from any occurrence arising out of or caused by the operation or use of any ambulance or non-transport vehicle. The insurance shall insure each vehicle for the sum of not any Jess than one million dollars ($1,000,000) for bodily injury to or death of anyone person arising out of anyone accident and the sum of not any less than one million dollars ($1,000,000) for bodily injury to or death of anyone person in any one accident and for the sum of fifty thousand dollars ($50,000) for damage to property arising from anyone accident. In lieu of the insurance coverage as provided in division (b)(i) of this section, a licensee may furnish a certificate of self-insurance evidencing that they have established a self-insurance plan approved by the superintendent that provides the same or more comprehensive coverage than required in (b)(l) of this section. (c) Each policy or contract of insurance issued may provide a payment for the satisfaction of any financial judgement entered against the licensee and any person operating the vehicle and for a thirty (30) day cancellation notice to the EMS Board. A certificate of insurance, or copy as its policy, shall be provided to the City Public Safety Director every six (6) months or annually. (Ord Passed ) LICENSE SUSPENSION OR REVOCATION. (a) The EMS Board may, pursuant to an adjudication conducted in the manner described in Sections , , and of the Revised Code, suspend or revoke any license issued under this chapter for anyone or combination of the following causes: (1) Violations of this chapter or any rule adopted thereunder; (2) Refusal to permit the EMS Board or its designee to inspect a vehicle, or the records, or the premises, or the equipment of a licensee; (3) Suspension of a license or permit by the Ohio Ambulance Licensing Board pursuant to O.R.C. Sections through ; (4) Failure to meet the ambulance requirements specified in this chapter Of the rule adopted thereunder; (5) Violation of an order issued by the EMS Board; (6) Failure to comply with any of the terms of an agreement entered into with the EMS regarding the suspension or revocation of a license or permit or the imposition of a penalty under this section. ORC 2506 shall control all appeals of the EMS Board decisions.

9 ADMINISTRATIVE CODE 82H (b) If the EMS Board determines that the records, recording keeping procedures, or physical facilities of a license, or ambulance do not meet the standards specified in this Chapter and the rules adopted thereunder, the EMS Board shall notit'y the licensee of any deficiencies within thirty (30) days of finding the deficiencies. If the EMS Board determines that the deficiencies exist and they remain uncorrected after thirty (30) days, the EMS Board may suspend the license. The licensee, notwithstanding the suspension under this section, may operate until all appeals have been exhausted. (c) At the discretion of the EMS Board, a licensee whose license has been suspended or revoked under this section may be ineligible to be licensed under this Chapter for a period of not more than three (3) years from the date of the violation, provided that the EMS Board shall make no determination on a period of ineligibility until all the licensee's appeals relating to the suspension or revocation have been exhausted. (d) The EMS Board may, in addition to the foregoing, declare a forfeiture of any performance bond secured by a licensee, naming the City as beneficiary, as provided in rules adopted pursuant to Chapter 149 of the Codified Ordinances of the City of Zanesville. (e) The EMS Board may, in addition to any other action taken under this section and after a hearing, impose a penalty of not more than fifteen hundred dollars ($1,500) for any violation of this section. The Law Director may institute a civil action for the collection of any such penalty imposed. (Ord Passed ) PROVISIONS NOT APPLICABLE. The provisions of this Chapter do not apply to any of the following: (a) A person rendering services with an ambulance in the event of a disaster situation when licensee's vehicles based in the locality of the disaster situation are incapacitated or insufficient in number to render the services needed; (b) Any person operating an ambulance outside this City except that any person receiving a person with this City for transport to a location within this City shall comply with this chapter; (c) Any ambulance owned and operated by the federal government or the State of Ohio; (d) A publicly andfor privately owned and operated fire department vehicle; (e) Emergency vehicles owned by a corporation and operating only on the corporation's premises, for the sole use by that corporation; (f) Any ambulance, emergency medical service vehicle owned, operated or contracted by a municipal corporation or township or county government; (g) Any ambulance, emergency medical service vehicle operating outside this City which receives a person outside the City and transports the person to a location within the City or any ambulance, emergency medical service operating outside this City which receives a person inside the City and transports the person directly to a location outside the City; (h) A fire department, rescue squad, or life squad comprised of volunteers who provide services without expectation of remuneration and do not receive payment for services other than reimbursement for expenses; (i) A private, nonprofit emergency medical service organization when fifty percent or more if its personnel are volunteers andfor a combination of both as defined in section of the Revised Code;

10 82-1 Emergency Medical Services Board (j) (k) A public emergency medical service organization; A motor vehicle titled in the name of a volunteer rescue service organization, as defined in section or the Revised Code. (Ord Passed ) AUmORITY TO SEEK INJUNCTION. In addition to the remedies provided, the EMS Board may apply to the Muskingum County Common Pleas Court, if a violation of any provision of this chapter or any rule adopted pursuant thereto is occurring, for a temporary or permanent injunction restraining any person from that violation. (Ord Passed ) PENALTY. In addition to any other penalties set forth herein, whoever violates Section or the rules adopted thereunder, is guilty of a minor misdemeanor on a first offense; on each subsequent offense, such person is guilty of a misdemeanor of the fourth degree. (Ord Passed )

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12 83 TITLE NINE - Taxation Chap Income Tax. Chap Income Tax Effective January I, Chap Admissions Tax. Chap Motor Vehicle License Tax Purpose. Definitions. Imposition of tax. Additional tax. Additional tax levy for Fire Department. Effective date. Return and payment of tax. Collection at source. Declarations. Duties of Administrator and Treasurer. CHAPTER 181 Income Tax Examinations and investigation; confidential infonnation; penalty. Interest and penalties. Collection of unpaid taxes. Board of Review. Allocation of funds. Credit for tax paid to other municipalities. Saving clause. Collection of tax after tennination. Violations and penalties. CROSS REFERENCES Power to levy - see Ohio Const., Art. XVll, Sec. 3 Payroll deductions - see Ohio R. C Municipal income taxes - see Ohio R.C. Ch PURPOSE. To provide funds for the purpose of general Municipal operations, maintenance, new equipment, extension and enlargement of Municipal services and facilities and capital improvements of the City, there shall be and is hereby levied a tax on salaries, wages, commissions and other compensation, and on net profits as hereinafter provided. (Ord Passed ) DEFINITIONS. As used in this chapter, the following words shall have the meaning ascribed to them in this section, except as and if the context clearly indicates or requires a different meaning. The singular shall include the plural, and the masculine shall include the feminine and the neuter. (a) "Administrator" means the individual designated to administer and enforce the provisions of this chapter. (b) "Association" means a partnership, limited partnership or any other form of unincorporated enterprise, owned by two or more persons.

13 ADMINISTRATIVE CODE 84 (c) (d) (e) (t) (g) (h) (i) 0) (k) (I) (m) (n) (0) (p) (q) "Board of Review" means the Board created by and constituted as provided in Section "Business" means an enterprise, activity, profession or undertaking of any nature conducted for profit or ordinarily conducted for profit, whether by an individual, copartnership, association, corporation or any other entity. "Business allocation" means the portion of net profits to be allocated to the City as having been made therein pursuant to Section "City" means the City of Zanesville. "Corporation" means a corporation or joint stock association organized under the laws of the United States, the State of Ohio or any other state, territory or foreign country or dependency. "Employee" means one who works for wages, salary, commission or other types of compensation in the service of an employer. Any person upon whom an employer is required to withhold for either Federal Income or Social Security or on whose account payments are made under the Worker's Compensation Law shall prima facie be an employee. "Employer" means an individual, copartnership, association, corporation, governmental body, unit or agency, or any other entity, whether or not organized for profit, who or that employs one or more persons on a salary, wage, commission or other compensation basis. "Fiscal year" means an accounting period of twelve months ending on any day other than December 31. "Gross receipts" means the total income from any source whatsoever. "Net profits" means the net gain from the operation of a business, profession or enterprise after provision for all costs and expenses incurred in the conduct thereof including reasonable allowance for depreciation, depletion, amortization and reasonable additions to reserves for bad debts, either paid or accrued in accordance with recognized principles of accounting applicable to the method of accounting regularly employed and without deduction of Federal taxes based on income or taxes imposed by this chapter. "Nonresident" means a person, whether an individual, association, corporation or other entity, domiciled outside the City. "Other entity" means any person or unincorporated body not previously named or defined and includes, inter alia, fiduciaries. "Person" means every natural person, copartnership, fiduciary, association or corporation or other entity. Whenever used in any clause prescribing and imposing a penalty, the term "person" as applied to association, means the partners or members thereof, and as applied to corporation, the officers thereof. "Place of business " means any bona fide office (other than a mere statutory office), factory, warehouse or other space which is occupied and used by the taxpayer in carrying on any business activity individually or through one or more of his regular employees regularly in attendance. "Resident" means a person, whether an individual, association, corporation or other entity domiciled in the City. (Ord Passed )

14 100A CHAPTER 182 Income Tax Effective January 1, Authority to levy tax; purposes of tax; rate Authority to levy tax Purposes of tax; rates Allocation of funds Statement of procedural history; state mandated changes to Municipal Income Tax Effective date Definitions Income subject to tax for individuals Determining municipal taxable income for individuals Domicile Exemption for member or employee of general assembly and certain judges Collection at source Collection at source; withholding from qualifying wages Collection at source; occasional entrant Collection at source; casino and VLT Income subject to net profit Determining municipal taxable income for taxpayer who are not individuals Net profit; income subject to net profit tax; alternative apportionment Consolidated Federal Income Tax return Tax credit for business that foster new jobs in Ohio Tax credits to foster job retention Declaration of estimated tax Credit for tax paid Credit for tax paid to other municipalities Refundable credit for qualifying loss Credit for person working in joint economic development district or zone Credit for tax beyond statute for obtaining refund Annual return Return and payment of tax Return and payment of tax; individuals serving in combat zone Use of Ohio Business Gateway; types of filings authorized Extension of time to file Amended returns Refunds Penalty, interest, fees, and charges Audit Rounding Authority and powers of the Tax Administrator Authority of Tax Administrator; administrative powers of the Tax Administrator Authority of Tax Administrator; compromise of claim and payment over time Authority of Tax Administrator; right to examine Authority of Tax Administrator; requiring identifying information Confidentiality Fraud Opinion of the Tax Administrator Assessment; appeal based on presumption of delivery Local Board of Tax Review; appeal to Local Board of Tax Review.

15 ADMINISTRATIVE CODE 100B Actions to recover; statute of limitations Adoption of rules Mandatory registration Collection after termination of chapter Savings clause Violations; penalty. CROSS REFERENCES Power to levy - see Ohio Const., Art. XVIII, Sec. 3 Payroll deductions - see Ohio R.C Municipal income taxes - see Ohio R.C. Ch AUTHORITY TO LEVY TAX; PURPOSES OF TAX; RATE AUTHORITY TO LEVY TAX. (A) The tax on income and the withholding tax established by this Chapter 182 are authorized by Article XVIII, Section 3 of the Ohio Constitution. The tax on income and the withholding tax established by this Chapter 182 are deemed to be levied in accordance with, and to be consistent with, the provisions and limitations of Ohio Revised Code 718 (ORC 718). This Chapter is deemed to incorporate the provisions of ORC 718. (B) The tax is an annual tax levied on the income of every person residing in or earning or receiving income in the municipal corporation, and shall be measured by municipal taxable income. The Municipality shall tax income at a uniform rate. The tax is levied on Municipal Taxable Income, as defined herein. (Ord. 15-1I8A. Passed ) PURPOSES OF TAX; RATES. (A) Purpose. To provide funds for the purpose of general Municipal operations, maintenance, new equipment, extension and enlargement of Municipal services and facilities and capital improvements of the City, there shall be and is hereby levied a tax on salaries, wages, commissions and other compensation, and on net profits as hereinafter provided. (B) Base Amount Levied. Subject to the provisions of Section , an annual tax for the purpose specified in Section (A) shall be levied at the rate of one and one-half percent (1.5 %) per annum. (C) Additional Amount Levied For City Jail and Police Department. In addition to the tax imposed by Section (B), there is levied an additional tax of two-tenths of one percent (.02 %) upon those classes of salaries, wages, commissions, rents, other compensation and profits set forth in this Chapter, for the purpose of constructing, furnishing and equipping a City jail addition to, and related remodeling and renovation of, the Safety Center, debt service on debt incurred for those improvements, costs of operation and maintenance of the City jail, and other costs of operation and maintenance of the Police Department of the City.

16 looc Income Tax Effective January ~D) Additional Amount Levied For Fire Department. In addition, to the tax imposed by SectIOns (B) and (C), there is levied an additional tax of two-tenths of one percent (0.02 %) upon those classes of salaries, wages, commission, rents, other compensation and profits set forth in this Chapter, for the purpose of operations of the Zanesville City Fire Department to replace apparatuses, equipment, appliances and emergency devices; and to make repairs, refurbish and improve its existing fire stations; and to enact and modify its supervisory structure; and to add an additional fire station to portions of the City. (Ord A. Passed ) ALLOCATION OF FUNDS. The funds collected under the provisions of this chapter shall be deposited in a special fund known as the Income Tax Revenue Fund and such funds shall be disbursed in the following manner: (a) (b) (c) (d) (e) (f) First, such part of the tax imposed by Section (B) as shall be necessary to defray all expense of collecting the tax and of administering and enforcing the provisions of this chapter shall be appropriated by Council for that purpose. That portion of the balance remaining after providing for the expenses referred to in subsection (a) hereof, which is attributable to the tax imposed by Section (B) shall be appropriated by Council for the following purposes: (1) General City operations. (2) Street improvements and equipment. (3) Other capital improvements and equipment. (4) Parks and recreation. (5) Debt retirement. That portion of the balance remaining after providing for the expenses referred to in subsection (a) hereof which is attributable to the tax imposed by Section (B) shall be appropriated by Council for the purposes provided for in Section (A). Such part ofthe tax imposed by Section (C) as shall be necessary to satisfy the debt service on debt incurred for the constructing, furnishing and equipping the City Jail shall be appropriated by Council for that purpose. That portion of the balance of the tax attributable to Section (C) after providing for the debt service referred to in subsection (d) shall be appropriated by Council for the purposes provided for in Section (C). That portion of the tax imposed by Section (D) shall be appropriated by Council for the purposes provided for in Section (D). (Ord A. Passed ) STATEMENT OF PROCEDURAL HISTORY; STATE MANDATED CHANGES TO MUNICIPAL INCOME TAX. (A) Significant and wide-ranging amendments to ORC 718 were enacted by Am Sub HB 5, passed by the 130th General Assembly, and signed by Governor Kasich on ~~cember 19, 2014 and H.B. 5 required municipal corporations to conform to and adopt the provisions oforc 718 i~ order to have the authority to impose, enforce, administer and collect a municipal income tax. (B) As mandated by H.B. 5, municipal inco~e tax Ordinanc~ No. 201S-.1~8, effective January 1, 2016, comprehensively adopts Chapter 182 m accor~ance v.:lth the prov.is!ons <:>f ORC 718 to allow the Municipality to continue the income tax and wlthholdmg tax administration and collection efforts on behalf of the Municipality. (Ord. IS-118A. Passed )

17 ADMINISTRATIVE CODE EFFECTIVE DATE. (A) Ordinance , effective January 1,2016, and corresponding changes to ORC 718, apply to municipal taxable years beginning on or after January 1, All provisions of this Chapter 182 apply to taxable years beginning 2016 and succeeding taxable years. (B) Ordinance does not repeal the existing sections of Chapter 181 for any taxable year prior to 2016, but rather adopts Chapter 182 effective January 1, For municipal taxable years beginning before January 1, 2016, the Municipality shall continue to administer, audit, and enforce the income tax of the Municipality under ORC 718 and ordinances and resolutions of the Municipality as that chapter and those ordinances and resolutions existed before January 1, (Ord A. Passed ) DEFINITIONS. Any term used in this chapter that is not otherwise defmed in this chapter has the same meaning as when used in a comparable context in laws of the United States relating to federal income taxation or in Title LVII of the Ohio Revised Code, unless a different meaning is clearly required. If a term used in this chapter that is not otherwise defined in this chapter is used in a comparable context in both the laws of the United States relating to federal income tax and in Title LVII of the Ohio Revised Code and the use is not consistent, then the use of the term in the laws of the United States relating to federal income tax shall control over the use of the term in Title LVII of the Ohio Revised Code. For purposes of this Section, the singular shall include the plural, and the masculine shall include the feminine and the gender-neutral. As used in this chapter: (1) "ADJUSTED FEDERAL TAXABLE INCOME," for a person required to file as a C corporation, or for a person that has elected to be taxed as a C corporation under division 23(0) of this section, means a C corporation's federal taxable income before net operating losses and special deductions as determined under the Internal Revenue Code, adjusted as follows: (A) Deduct intangible income to the extent included in federal taxable income. The deduction shall be allowed regardless of whether the intangible income relates to assets used in a trade or business or assets held for the production of income. (B) Add an amount equal to five per cent of intangible income deducted under division (1)(A) of this section, but excluding that portion of intangible income directly related to the sale, exchange, or other disposition of property described in section 1221 of the Internal Revenue Code; (C) Add any losses allowed as a deduction in the computation of federal taxable income if the losses directly relate to the sale, exchange, or other disposition of an asset described in section 1221 or 1231 of the Internal Revenue Code; (D) (i) Except as provided in division (1)(D)(ii) of this section, deduct income and gain included in federal taxable income to the extent the income and gain directly relate to the sale, exchange, or other disposition of an asset described in section 1221 or 1231 of the Internal Revenue Code; (ii) Division (1)(D)(i) of this section does not apply to the extent the income or gain is income or gain described in section 1245 or 1250 of the Internal Revenue Code.

18 100E Income Tax Effective January D3 (E) Add taxes on or measured by net income allowed as a deduction in the computation of federal taxable income; (F) In the case of a real estate investment trust or regulated investment company, add all amounts with respect to dividends to, distributions to, or amounts set aside for or credited to the benefit of investors and allowed as a deduction in the computation of federal taxable income; (G) Deduct, to the extent not otherwise deducted or excluded in computing federal taxable income, any income derived from a transfer agreement or from the enterprise transferred under that agreement under section of the Ohio Revised Code; (H) (i) Except as limited by divisions (l)(h)(ii), (iii) and (iv) of this section, deduct any net operating loss incurred by the person in a taxable year beginning on or after January I, The amount of such net operating loss shall be deducted from net profit that is reduced by exempt income to the extent necessary to reduce municipal taxable income to zero, with any remaining unused portion of the net operating loss carried forward to not more than five consecutive taxable years following the taxable year in which the loss was incurred, but in no case for more years than (ii) necessary for the deduction to be fully utilized. No person shall use the deduction allowed by division (l)(h) of this section to offset qualifying wages. (iii) (a) For taxable years beginning in 2018,2019,2020,2021, or 2022, a person may not deduct, for purposes of an income tax levied by a municipal corporation that levies an income tax before January I, 2016, more than fifty per cent of the amount of the deduction otherwise allowed by division (1)(H)(i) of this section. (iv) (v) (b) For taxable years beginning in 2023 or thereafter, a person may deduct, for purposes of an income tax levied by a municipal corporation that levies an income tax before January I, 2016, the full amount allowed by division (1)(H)(i) of this section. Any pre-2017 net operating loss carryforward deduction that is available must be utilized before a taxpayer may deduct any amount pursuant to division (I)(H) of this section. Nothing in division (l)(h)(iii)(a) of this section precludes a person from carrying forward, for use with respect to any return filed for a taxable year beginning after 2018, any amount of net operating loss that was not fully utilized by operation of division (l)(h)(iii)(a) of this section. To the extent that an amount of net operating loss that was not fully utilized in one or more taxable years by operation of division (l)(h)(iii)(a) of this section is carried forward for use with respect to a return filed for a taxable year beginning in 2019, or 2022 the limitation described in division '". (1)(H)(iii)(a) of this section shall apply to the amount earned forward.

19 ADMINISTRATIVE CODE 100F (I) (1) (2) (A) Deduct any net profit of a pass-through entity owned directly or indirectly by the taxpayer and included in the taxpayer's federal taxable income unless an affiliated group of corporations includes that net profit in the group's federal taxable income in accordance with division (E)(3)(b) of Section of this Chapter. Add any loss incurred by a pass-through entity owned directly or indirectly by the taxpayer and included in the taxpayer's federal taxable income unless an affiliated group of corporations includes that loss in the group's federal taxable income in accordance with division (E)(3)(b) of Section of this Chapter. If the taxpayer is not a C corporation, is not a disregarded entity that has made the election described in division (47)(B) of this section, is not a publicly traded partnership that has made the election described in division (23)(D) of this section, and is not an individual, the taxpayer shall compute adjusted federal taxable income under this section as if the taxpayer were a C corporation, except guaranteed payments and other similar amounts paid or accrued to a partner, former partner, shareholder, former shareholder, member, or former member shall not be allowed as a deductible expense unless such payments are in consideration for the use of capital and treated as payment of interest under section 469 of the Internal Revenue Code or United States treasury regulations. Amounts paid or accrued to a qualified self-employed retirement plan with respect to a partner, former partner, shareholder, former shareholder, member, or former member of the taxpayer, amounts paid or accrued to or for health insurance for a partner, former partner, shareholder, former shareholder, member, or former member, and amounts paid or accrued to or for life insurance for a partner, former partner, shareholder, former shareholder, member, or former member shall not be allowed as a deduction. Nothing in division (1) of this section shall be construed as allowing the taxpayer to add or deduct any amount more than once or shall be construed as allowing any taxpayer to deduct any amount paid to or accrued for purposes of federal self-employment tax. "ASSESSMENT" means any of the following: (i) A written fmding by the Tax Administrator that a person has underpaid municipal income tax, or owes penalty and interest, or any combination of tax, penalty, or interest, to the municipal corporation; (ii) A full or partial denial of a refund request issued under Section (B)(2) of this Chapter; (iii) A Tax Administrator's denial of a taxpayer's request for use of an alternative apportionment method, issued under Section (B)(2) of this Chapter; or (iv) A Tax Administrator's requirement for a taxpayer to use an alternative apportionment method, issued under Section (B)(3) of this Chapter. (v) For purposes of division (2)(A)(i), (ii), (iii) and (iv) of this Section, an assessment shall commence the person's time limitation for making an appeal to the Local Board of Tax Review pursuant to Section of this Chapter, and shall have "ASSESSMENT" written in all capital letters at the top of such fmding.