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Form a Business

Pass-Through Entity

Codified Ordinances of Cleveland § 191.031304
in effect
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§ 191.031304 Pass-Through Entity “Pass-through entity” means a partnership, limited liability company, S corporation or any other type of entity the income or profits of which are given pass- through treatment under the Internal Revenue Code. “Income from a pass-through entity” includes partnership income of partners, membership interests of members of a limited liability company, distributive shares of shareholders of an S corporation, or other distributive or proportionate ownership shares of income from other pass-through entities. (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/0-0-0-7405Fetched: 11/1/2026

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191.031304 | Corpus