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