ORDINANCE AMENDING SECTION 890.05(a) AND SECTION 890.12(b)
OF THE CODIFIED ORDINANCES OF THE VILLAGE OF GRAND
RAPIDS, CONCERNING THE VILLAGE INCOME TAX, AND
DECLARING AN EMERGENCY

BE IT ORDAINED BY THE COUNCIL OF THE VILLAGE OF GRAND RAPIDS, COUNTY OF WOOD, STATE OF OHIO:

    SECTION 1: That Section 890.12(b) of the Codified Ordinances of the Village of Grand Rapids is hereby amended by substitution as follows:

           (b) All prosecutions under this section must be commenced within the periods provided in Ohio Revised Code Section 718.12.

    SECTION 2: That Section 890.05 (a) of the Codified Ordinances of the Village of Grand Rapids is hereby amended by substitution as follows:

(a)   Each taxpayer, except as herein provided, shall, whether or not a tax is due thereon, make and file a return on or before April 15 of the year following the effective date of this chapter, and on or before April 15 of each year thereafter. When the return is made for a fiscal year or other period different from the calendar year, the return shall be filed within four months from the end of such fiscal year or period.

    SECTION 3: This ordinance shall take effect as an emergency measure. The reason for the emergency is the prompt effectiveness of this measure is necessary so as to place the Village Ordinances in compliance with the Ohio Revised Code in time for the timely filing and processing of tax returns by residents of the Village for Tax Year 2010, being processed at the present time, and thereby protect the public health, safety and well being of our citizens.

Passed: January 24, 2011