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TO AMEND SECTION 161.02, DEFINITIONS; SECTION 161.03, IMPOSITION OF TAX; SECTION 161.05, RETURN AND PAYMENT OF TAX; SECTION 161.06, COLLECTION AT SOURCE; SECTION 161.07, DECLARATIONS; SECTION 161.11, INTEREST AND PENALTIES; SECTION 161.12, COLLECTION OF UNPAID TAXES AND REFUNDS OF OVERPAYMENTS, OF CHAPTER 161, INCOME TAX; TO WAIVE SECOND READING; AND TO DECLARE AN EMERGENCY
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WHEREAS, the Income Tax Division desires to make changes to the code that are needed prior to the programming of new tax software being purchased; and
WHEREAS, these changes will make some corrections and lower some of the penalties currently in our tax code; and
WHEREAS, it is prudent to have these changes in place as soon as possible so that the new software will be operational at the beginning of the year, all for the preservation of the public peace, health, safety and welfare.
NOW, THEREFORE, BE IT ORDAINED BY THE COUNCIL OF THE CITY OF GAHANNA, STATE OF OHIO:
Section 1. That Section 161.02, Definitions; Section 161.03, Imposition of Tax; Section 161.05, Return and Payment of Tax; Section 161.06, Collection at Source; Section 161.07, Declarations; Section 161.11, Interest and Penalties; Section 161.12, Collection of Unpaid Taxes and Refunds of Overpayments of Chapter 161, Income Tax, is hereby amended as set forth in EXHIBIT A, attached hereto and made a part herein.
Section 2. That existing Section 161.02, Definitions; Section 161.03, Imposition of Tax; Section 161.05, Return and Payment of Tax; Section 161.06, Collection at Source; Section 161.07, Declarations; Section 161.11, Interest and Penalties; Section 161.12, Collection of Unpaid Taxes and Refunds of Overpayments of Chapter 161, Income Tax, or any ordinances or parts of ordinances in conflict herewith, are hereby repealed.
Section 3. That second reading of this ordinance is hereby waived.
Section 4. That for the reasons set forth in the preamble hereinabove this ordinanc...
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