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Tax Department- Codified Ordinances

Shirley Hunt-Gammella, Director
216-433-1533
Information Line (216) 433-4115
Fax (216) 433-0822
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CODIFIED ORDINANCES OF BROOK PARK
PART SEVENTEEN - TAXATION CODE

TITLE ONE
Municipal Income Tax

Chap. 1701. Purpose
Chap. 1703. Definitions
Chap. 1705. Imposition of Income Tax
Chap. 1707. Determination of Allocation of Tax
Chap. 1709. Exemptions
Chap. 1711. Returns
Chap. 1713. Payment of Tax
Chap. 1715. Interest and Penalties
Chap. 1717. Collection of Unpaid Taxes and Refunds of Overpayments
Chap. 1719. Credit for Tax Paid to Another Municipality
Chap. 1721. Disbursement of Receipts of Tax Collection
Chap. 1723. Duties and Authority of the Dir. of the Depart. of Taxation
Chap. 1725. Board of Review
Chap. 1727. Other Provisions
Chap. 1728. Rental or Leased Property

TITLE THREE
Department of Taxation
Chap. 1729. Creation and Composition of Department of Taxation

PART 7
Business Regulation Code
Chap. 703. Excise Hotel/Motel Parking
Chap. 707. Admission Tax
Chap. 711. Exhibition Center Parking Tax

RULES AND REGULATIONS
Article I and II Purpose and Definitions
Article III Imposition of Tax
Article IV Effective Period of Tax
Article V Return of Payment
Article VI Collection at Source
Article VII Declarations
Article VIII Duties of Administrator
Article IX Examination of Books and Records
Article X Interest and Penalties
Article XI Collection of Unpaid Taxes
Article XII Violations, Penalties
Article XIII Board of Review
Article XIV Disbursement of Receipts
Article XV Credit for Tax Paid to Another Municipality
Article XVI Savings Clause
Article XVII Collection of Tax After Termination of Ordinance