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File #: 3105-2023    Version: 1
Type: Ordinance Status: Passed
File created: 10/31/2023 In control: Rules & Reference Committee
On agenda: 11/20/2023 Final action: 11/22/2023
Title: To amend existing sections 362.062, 362.067, 362.091, 362.094, 362.10; and to enact new section 362.068 of Chapter 362 of the Columbus City Codes to include amendments and enactments required by Am. Sub. HB 33, 135th General Assembly, concerning municipal income tax, and to declare an emergency.
Attachments: 1. Changed Chapter 362 Provisions Based on HB 33 FINAL
Explanation
Am. Sub. HB 33, 135th General Assembly, the State’s Biennial Budget Bill, includes various amendments to Ohio Revised Code Chapter 718 which covers Ohio’s municipal income tax system.
Under continuing law, Ohio municipalities are required to follow the dictates of state law as to municipal income tax matters as set forth in Revised Code Chapter 718. Revised Code 718.04(F) specifically states (in part) that “[n]othing in this chapter authorizes a municipal corporation to levy a tax on income, or to administer or collect such a tax *** contrary to the provisions and limitations specified in this chapter. The Ohio Supreme Court recognized the propriety of the General Assembly’s limiting authority in Athens v. McClain, 163 Ohio St.3d 61, 2020-Ohio-5146 holding that “the General Assembly’s authority to limit the power of municipalities to tax allows it *** to require that such taxes be imposed in strict accordance with the terms dictated by legislation passed by the General Assembly.”
Am. Sub. HB 33, 135th General Assembly, amended and enacted new codified statutes within Revised Code Chapter 718-the purpose of this Ordinance is to amend existing sections 362.062, 362.067, 362.091, 362.094, 362.10 of Chapter 362 and to enact new section 362.068 of Chapter 362 to reflect those state law changes.
FISCAL IMPACT: No funding is required for this legislation.
Emergency Justification: Emergency action is requested because some of the amendments and enactments to Chapter 718 are effective for municipal taxable year ending on December 31, 2023 for purposes of calculating taxable income for taxable year 2023. Failure to update the city codes to include the new state law requirements may jeopardize the City’s ability to levy its income tax pursuant to R.C. 718.04(F).

Title
To amend existing sections 362.062, 362.067, 362.091, 362.094, 362.10; and to enact new section 362.068 of Chapter 362 of the Columbus City Codes to include amendments and enactments requi...

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