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Form a Business

S Corporation

Codified Ordinances of Cleveland § 191.031702
in effect
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§ 191.031702 S Corporation “S Corporation” means a corporation that has made an election under Subchapter S of Chapter 1 of Subtitle A of the Internal Revenue Code for its taxable year. (Ord. No. 2208-04. Passed 12-13-04, eff. 12-17-04)
Source: City of Cleveland, Ohio, Codified Ordinances and City Charter (American Legal Publishing, codelibrary.amlegal.com)URL: https://codelibrary.amlegal.com/codes/cleveland/latest/cleveland_oh/0-0-0-7430Fetched: 11/1/2026

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