For AI agents: read the machine-readable documentation index at /llms.txt or the single-file full reference at /llms-full.txt.
Form a Business

Taxpayer Required to Retain Records

Codified Ordinances of Cleveland § 191.2310
in effect
Sign in to generate a plain English summaryAsk Belisarius Agent
§ 191.2310 Taxpayer Required to Retain Records Every taxpayer shall retain all records necessary to compute his or her city income tax liability for a period of five (5) years from the date his or her city income tax return is filed or the city income taxes required to be withheld are paid. (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/0-0-0-7717Fetched: 11/1/2026

Starting a business in Ohio? Ohio LLC guide: costs and requirements

191.2310 | Corpus