Loading...
(a) When Return Required to Be Made. Each taxpayer shall, whether or not a tax be due thereon, make and file a return or before April 30th of the year following the effective date of this chapter and on or before April 30th 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 (4) months from the end of such fiscal year or period.
(Ord. 2002-14. Passed 11-18-02.)
(b) Form And Contents of Return. The return shall be filed with the Administrator on a form or forms furnished by or obtainable upon request from such Administrator on generic forms, setting forth: (Ord. 2008-09. Passed 12-1-08.)
(1) The aggregate amounts of salaries, wages, commissions and other activity, less allowable expenses incurred in the acquisition of such gross income earned during the preceding year and subject to such tax:
(2) The amount of the tax imposed by this chapter on such earnings and profits; and
(Ord. 2002-14. Passed 11-81-02.)
(Ord. 2002-14. Passed 11-81-02.)
(3) Such other pertinent statements, information returns, or other information as the Administrator may require, including, but not limited to, a copy of page one (1) of the Federal 1040 return.
(Ord. 2014-08. Passed 12-15-14.)
(c) Extension of Time For Filing Returns. The Administrator may extend the time for filing of the annual return upon the request of the taxpayer for a period of not to exceed six months, or one month beyond any extension requested of or granted by the Internal Revenue Service for the filing of the federal income tax return. The Administrator may require a tentative return, accompanied by payment of the amount of tax shown to be due thereon by the date the return is normally due. No penalty or interest shall be assessed in those cases in which the return is filed and the final tax paid with the period as extended.
(d) Consolidated Returns.
(1) Filing of consolidated returns may be permitted or required in accordance with rules and regulations prescribed by the Administrator.
(2) In the case of a corporation that carried on transactions with its stockholders or with other corporations related by stock ownership, interlocking directorates, or some other method, or in the case any person operates a division, branch, factory, office, laboratory, or activity within the Village of Ashville constituting a portion only of its total business, the Administrator shall require such additional information as he may deem necessary to ascertain whether net profits are properly allocated by the Village of Ashville. If the Administrator finds that net profits are not properly allocated to the Village of Ashville by reason of transactions with stockholders or with other corporations related by stock ownership, interlocking directorates or transactions with such division, branch, factory, office, laboratory or activity or by some other method, he shall make such allocation as he deems appropriate to produce a fair and proper allocation of net profits to the Municipality.
(3) Filing of consolidated returns will be accepted from affiliated groups of corporations that file consolidated returns (for the same tax reporting period) for federal income tax purposes.
(Ord. 2002-14. Passed 11-18-02.)
(e) Amended Returns.
(1) Where necessary, an amended return must be filed in order to report additional income and pay any additional tax due, or claim a refund of tax overpaid, subject to the requirements, limitations or both contained in appropriate sections of this chapter. Such amended return shall be on a form obtainable on request from the Administrator. A taxpayer may not change the method of accounting or apportionment of net profits after the due date for filing the original return.
(2) Within three months from the final determination of any federal tax liability affecting the taxpayer's municipal tax liability, such taxpayer shall make and file an amended municipal return showing income subject to the municipal tax based upon such final determination of federal tax liability, and pay any additional tax shown due thereon or make claim for refund of any overpayment.
(Ord. 99-09. Passed 5-17-99.)
(f) Estimated Returns. In any case where a taxpayer has failed to file a return or failed to pay the tax due a return or has filed a return which does not show the proper amount of tax due, the Tax Administrator may determine the amount of tax appearing to be due the Village from the taxpayer based on any information in the Tax Administrator’s possession and shall send to such taxpayer a written statement showing the amount of tax so determined, together with interest and penalties thereon, if any. Such determination may be modified or amended based upon information or data subsequently secured by or made available to the Tax Administrator. If the taxpayer fails to respond to the assessment within 30 days, the tax, penalties, interest, and assessed shall become
due and payable and collectible as are other unpaid taxes, penalties, and interest.
(Ord. 2014-08. Passed 12-15-14.)
(g) The officer or employee having control or supervision of or who is charged with responsibility for filing any return or declaration required by this chapter and making payment, or any officer of a corporation who is responsible for execution of the corporation’s fiscal responsibilities, shall be personally liable for failure to file any return or declaration or pay the tax or employer withholding due by the provisions of this chapter. The dissolution, termination or bankruptcy of a corporation does not discharge a responsible officer’s or employee’s liability for a failure of the corporation to file returns or declarations or pay tax or employer withholding due. (Ord. 2000-19. Passed 7-24-00.)
(h) Permanently Retired or Disabled Returns. If you are permanently retired or disabled, you are required to file an exemption form with the Village the year you officially permanently retire or become permanently disabled. Once this exemption form is properly filed, you no longer are required to submit any further paperwork unless your tax situation changes and/or income is received that is subject to Municipal Income Tax. If you are not permanently retired or disabled but have no taxable income, you are required and must continue to file an exemption form with the Village each year.
(i) Business losses. Business losses are not to be used against W-2 income.
(Ord. 2008-09. Passed 12-1-08.)
(a) Commencing June 2015, and each year thereafter, each owner, or his designated agent, of three or more units of real property located within the Village and which are rented or available for rent as of these dates, shall submit to the Village Tax Administrator, or his designated representative, a list on a form, or forms, furnished by or obtainable upon request from such Administrator, or generic forms, if all information is included and legible, of those tenants presently occupying these rental units and those units of real property which are subject to the rental agreement whether oral or written for residential, commercial or industrial purposes.
(b) Within thirty (30) days after a new tenant occupies rental property of any kind within the Village, all owners of rental property who rent to tenants apartments, rooms and other rental accommodations shall file with the Tax Administrator a report showing the names, addresses and telephone numbers, and move in date, of such tenants who occupies an apartment, room or other rental property with the Village. (Ord. 2014-08. Passed 12-15-14.)
(c) Within thirty (30) days after a tenant vacates an apartment, room or other rental property located within the Village, the property owner of such vacated rental property shall file with the Tax Administrator, a report showing the date of vacation from the rental property and identifying each such vacating tenant with a forwarding address.
(Ord. 2008-09. Passed 12-1-08.)
(d) Whoever violates each this section shall be subject to a fine of five dollars ($5.00) per day for each and every day they remain in violation; violation begins on the first business day of July 2015 and each year thereafter; and on the first business day following each individual renter’s move in and/or move out date; total not to exceed one hundred dollars ($100.00) for each instance. (Ord. 2014-08. Passed 12-15-14.)
(a) Payment of Tax on Filing of Returns.
(1) The taxpayer making a return shall, at the time of filing thereof, pay to the Administrator the amount of taxes shown as due thereon, provided, however, that:
A. Where any portion of the tax so due shall have been deducted at the source pursuant to the provisions of this chapter; or
B. Where any portion of said tax shall have been paid by the taxpayer pursuant to the provisions of this chapter; or
(2) A taxpayer who has overpaid the amount of tax which the Village of Ashville is entitled under the provision of this chapter may have such overpayment applied against any subsequent liability hereunder, or at his election, indicated on the return, such overpayment (or any part thereof) shall be refunded, provided that no additional taxes or refunds of less than five dollars ($5.00) shall be collected or refunded.
(Ord. 2014-08. Passed 12-15-14.)
(b) Collection at Source.
(1) In accordance with rules and regulations prescribed by the Administrator, each employer within or doing business within the Village of Ashville shall deduct, at the time of the payment of such salary, wages, commissions or other compensation, the tax of one percent (1.0%) per annum of the gross salaries, wages, commissions or other compensation due by the said employer to said employee and shall, on or before the last day of each month, make a return and pay to the Administrator the amount of taxes so deducted during the previous month, provided, however, that if the amount of the tax so deducted by any employer in any one month is less than one hundred dollars ($100.00), the employer may defer the filing of a return and payment of the amount deducted until the last day of the month following the end of the calendar quarter in which such month occurred.
(2) Said returns shall be on a form or forms prescribed by or acceptable to the Administrator and shall be subject to the rules and regulations prescribed therefor by the Administrator. Such employer shall be liable for the payment of the tax required to be deducted and withheld whether or not such taxes have in fact, been withheld.
(3) Such employer in collecting said tax shall be deemed to hold the same until payment is made by such employer to the Village of Ashville as a trustee for the benefit of the Village of Ashville, and any such tax collected by such employer from his employees shall, until the same is paid to the Village of Ashville, be deemed a trust fund in the hands of such employer.
(4) No person shall be required to withhold the tax on wages or other compensation paid domestic servants employed by him exclusively in or about such person's residence, even though such residence is in the Village of Ashville, but such employee shall be subject to all of the requirements of this chapter. (Ord. 99-09. Passed 5-17-99.)
(5) An individual, association, C Corporation or other entity engaged in the business of construction work and who will perform construction work in the Village of Ashville shall obtain a Certificate of Registration, issued by the Village Income Tax Department, prior to beginning construction work. Failure to possess a valid Certificate shall be cause for suspension of work by the Village Administrator, Zoning Administrator and/or the Income Tax Department prior to the construction work commencing and/or during the performance of the construction work. Proof of possession of a valid certificate shall be necessary to commence or resume suspended construction work. The Certificate of Registration may be revoked by the Income Tax Department for failure by the contractor to remain current in the filing of the required tax documents, or failure to remain current in the required payment of taxes, and for failure to comply with Section 181.07
(b)(5) of the Codified Ordinances of the Village of Ashville. The contractor shall further agree to supply the Income Tax Department or Village designee with a list of subcontractor’s names, addresses, Social Security and/or Federal ID numbers, and a listing of service each subcontractor will perform, prior to, and upon completion of all and any construction work.
(c) Declarations of Income Collected at Source.
(1) Any person who anticipates any taxable income which is not subject to Section 181.03, or who engages in any business, profession, enterprise or activity subject to the tax imposed by Section 181.04 and anticipates a tax liability of one hundred dollars ($100.00) or more, shall file a declaration setting forth such estimated income or the estimated profits (loss) from such business activity, together with the estimated tax due thereon, if any. Provided, however, that if a person’s income is wholly from wages which the tax will be withheld and remitted to this Municipality in accordance with Section 181.07, such person need not file a declaration.
(2) If local tax is not automatically withheld from your pay and/or you owe tax of $100.00 or more, you are required to file a declaration of estimated tax and pay quarterly. The declaration is due the same time as your income tax return and the quarterly payments are due as follows:
(3) Any and all quarterly payments are due as follows:
• Calendar year taxpayers 1st quarter - April 15
2nd quarter - July 31
3rd quarter - October 31
4th quarter - January 31
• Fiscal Year Taxpayers 1st quarter - 15th day of the 4th month after the close of the fiscal period
2nd quarter - 15th day of the 6th month after the close of the fiscal period
3rd quarter - 15th day of the 9th month after the closet of the fiscal period
4th quarter - 15th day of the 12th month after the close of the fiscal period.
(Ord. 2008-09. Passed 12-1-08.)
(d) Filing of Declaration.
(1) The declaration required by this chapter shall be filed on or before April 30th of each year during the effective period set forth in this chapter or within four months of the date the taxpayer becomes subject to tax for the first time.
(2) Those taxpayers reporting on a fiscal year basis shall file a declaration with four months after the beginning of each fiscal year of period.
(e) Form of Declaration.
(1) The declaration required by this chapter shall be filed upon a form furnished by or obtainable from the Administrator.
(Ord. 2001-21. Passed 9-4-01.)
(2) The original declaration or any subsequent amendment thereof may be increased or decreased on or before any subsequent quarterly payment date as provided for herein.
(f) Payment to Accompany Declaration. Such declaration of estimated tax to be paid to the Village of Ashville shall be accompanied by a payment of at least 22 1/2% of the estimated annual tax liability by April 30th, 45% by July 31, 67 1/2% by October 31, and 90% by January 31 for individuals, 22 1/2% by the taxpayers federal return filing date, 45% by June 15th, 67 1/2% by September 15th, and 90% by December 15 for calendar year taxpayers that are not individuals; and 22 1/2% by the 15th day of the fourth month of the taxpayers taxable year, 45% by the 15th of the sixth month, 67 1/2% by the 15th of the ninth month, and 90% by the 15th day of the 12th month for fiscal year taxpayers that are not individuals.
(Ord. 2002-14. Passed 11-18-02.)
(g) Annual Return. On or before the last day of the fourth month of the year following that for which such declaration or amended declaration was filed, an annual return shall be filed and any balance which may be due the Village of Ashville shall be paid therewith in accordance with the provisions of this chapter. Provided, however, that any taxpayer may file, on or before the last day of the first month of the year following that for which such declaration or amended declaration was filed, an annual return and pay any balance due at such time in lieu of filing such declaration or any amended declaration, and in lieu of paying the final quarterly installment based upon a declaration or amended declaration of estimated tax.
(h) Extensions. The Administrator may extend the time of filing any return required, of making any payment or performing any other act required by this chapter for a period not to exceed six months beyond the original required date.
(Ord. 99-09. Passed 5-17-99; Ord. 2007-16. Passed 12-17-07.)
(a) Interest on Unpaid Tax. All taxes imposed and all monies withheld or required to be withheld by employers and all installments of estimated taxes required to be paid under the provision of this chapter of the Village of Ashville and remaining unpaid after they become due, shall bear interest on any liability at the rate of 6 percent (6%) per annum.
(b) Penalties on Unpaid Tax. All taxes imposed and all monies withheld or required to be withheld by employers and all installments of estimated taxes required to be paid under the provision of this chapter of the Village of Ashville and remaining unpaid after they become due, shall bear penalty on any liability at the rate of 10 percent (10%) per annum, but not less than $5.00.
(c) Late Filing Fee. Any person required to, but failing to file a Village of Ashville Income Tax Return when due as required by this chapter, shall be assessed a late filing fee of twenty-five dollars ($25.00) for each and every instance whether or not a tax is due the Village of Ashville. This fee is in addition to penalties and interest due on any liability.
(Ord. 2008-09. Passed 12-1-08.)
(d) Exceptions.
(1) A penalty shall not be assessed on any additional tax assessment made by the Administrator when a return has been filed in good faith and the tax paid thereon within the time prescribed by the Administrator, and provided further that, in the absence of fraud, neither penalty nor interest shall be assessed on any additional tax assessment against a taxpayer by the Administrator resulting from a federal audit, providing an amended return is filed and the additional tax is paid within three months after a final determination of the federal tax liability.
(2) A penalty shall not be assessed for the late payment or nonpayment of estimated taxes if the taxpayer pays estimated taxes equal to the taxpayers reported tax liability for the preceding year.
(3) A penalty shall not be assessed for nonpayment of estimated taxes if the taxpayer was not domiciled in the municipal corporation on January 1 of the current calendar year.
(Ord. 2002-14. Passed 11-18-02.)
(e) Violations. Any person who shall:
(1) Fail, neglect or refuse to make any return or declaration required by this chapter; or
(2) Make any incomplete, false or fraudulent return; or
(3) Fail, neglect or refuse to pay the tax, penalties or interest imposed by this chapter; or
(4) Fail, neglect or refuse to withhold the tax from his employees or remit such withholding to the Administrator, or
(5) Refuse to permit the Administrator, or any duly authorized agent or employee to examine his books, records, papers and federal income tax returns relating to the income or net profits of a taxpayer; or
(6) Fail to appear before the Administrator and to produce his books, records, papers or federal income tax returns relating to the income or net profits of a taxpayer upon order of subpoena of the Administrator; or
(7) Refuse to disclose to the Administrator any information with respect to the income or net profits of a taxpayer; or
(8) Fail to comply with the provisions of this chapter or any order or subpoena of the Administrator authorized hereby; or
(9) Give to any employer false information as to his true name, correct social security number and resident address, or fail to promptly notify an employer of any change in resident address and date thereof; or
(10) Fail to use ordinary diligence in maintaining proper records of employees; resident addresses, total wages paid and municipal tax withheld or knowingly give the Administrator false information; or
(11) Attempt to do anything whatsoever to avoid the payment of the whole or any part of the tax, penalties or interest imposed by this chapter;
shall be guilty of a misdemeanor and shall be fined not more than five hundred dollars ($500.00) or imprisoned not more than six months or both, for each offense.
(f) Limitation on Prosecution. All prosecutions under this section must be commenced within the time specified in Ohio R.C. 718.12.
(g) Failure to Procure Forms Not Excuse. The failure of any employer or person to receive or procure a return, declaration or other required form shall not excuse him from making any information return, return or declaration, from filing such form, or from paying the tax.
(Ord. 99-09. Passed 5-17-99.)
(a) Unpaid Taxes Recoverable as Other Debts. All taxes imposed by this chapter shall be collectible, together with any interest and penalties thereon, by suit, as other debts of the like amount are recoverable. Except in the case of fraud, of omission of a substantial portion of income subject to this tax, or of failure to file a return, an additional assessment shall not be made after three years from the time the return was due or filed, whichever is later, provided, however, in those cases in which a Commissioner of Internal Revenue and the taxpayer have executed a waiver of the Federal Statute of Limitations, the period within which an additional assessment may be made by the Administrator shall be one year from the time of the final determination of the federal tax liability.
(b) Refund of Taxes Erroneously Paid. Taxes erroneously paid shall not be refunded unless a claim for refund is made within three years from the date which such payment was made or the return was due, or within three months after the final determination of the federal tax liability, whichever is later.
(c) Amounts of Less Than Five Dollars. Amounts of less than five dollars ($5.00) shall not be collected or refunded.
(Ord. 2014-08. Passed 12-15-14.)
(d) Claim For Refund. Taxes erroneously paid shall not be refunded unless a claim for refund is made within three (3) years from the date on which such payment was made or the return was due.
(e) Duty to Receive Tax Imposed. It shall be the duty of the Administrator to receive the tax imposed by this chapter in the manner prescribed herein from the taxpayers, to keep an accurate record thereof, and to report all monies so received.
(f) Duty to Enforce Collection. It shall be the duty of the Administrator to enforce payment of all taxes owing to the Municipality, to keep accurate records for a minimum of five years showing the amount due from each taxpayer required to file a declaration and make any return, or both, including taxes withheld, and to show the dates and amount of payment thereof.
(g) Authority to Make And Enforce Regulations. The Administrator is hereby charged with the enforcement of the provisions of this chapter, and is hereby empowered, subject to the approval of the Board of Review, to adopt and promulgate and to enforce rules and regulations relating to any matter or thing pertaining to the collection of taxes and the provisions for the re- examination and correction of returns.
(h) Authority to Arrange Installment Payments. The Administrator is authorized to arrange for the payment of unpaid taxes, interest and penalties on a schedule of installment payments, when the taxpayer has proved to the Administrator that, due to certain hardship conditions, he is unable to pay the full amount of the tax due. Such authorization shall not be granted until proper returns are filed by the taxpayer for all amounts owed by him under this chapter.
Failure to make any deferred payment when due shall cause the total unpaid amount, including penalty and interest, to become payable on demand.
(i) Authority to Determine Amount of Tax Due. In any case where a taxpayer has failed to file a return or has filed a return which does not show the proper amount of tax due, the Administrator may determine the amount of tax appearing to be due the Municipality from the taxpayer and shall send to such taxpayer a written statement showing the amount of tax so determined together with interest and penalties thereon, if any.
(j) Authority to Make Investigation. The Administrator, or any authorized employee, is hereby authorized to examine the books, papers, records and federal income tax returns of any employer or of any taxpayer or person subject to, or who the Administrator believes is subject to, the provisions of this chapter, for the purpose of verifying the accuracy of any return made, or if no return was made, to ascertain the tax due under this chapter. Every such employer, supposed employer, taxpayer or supposed taxpayer is hereby directed and required to furnish upon written request by the Administrator, or his duly authorized agent or employee, the means, facilities and opportunity for making such examinations and investigations as are hereby authorized.
(k) Authority to Compel Production of Records. The Administrator is hereby authorized to order any person presumed to have knowledge of the facts to appear before him and may examine such person, under oath, concerning any income which was or should have been returned for taxation or any transaction tending to affect such income, and for this purpose may compel the production of books, papers, records and federal income tax returns and the attendance of all persons before him whether as parties or witnesses, whenever he believes such persons have knowledge of such income or information pertinent to such inquiry.
(l) Refusal to Produce Records. The refusal to produce books, papers, records and federal income tax returns, or the refusal to submit to such examination by any employer or persons subject or presumed to be subject to the tax or by any officer, agent or employee of a person subject to the tax or required to withhold tax or the failure of any person to comply with the provisions of this chapter or with an order or subpoena of the Administrator authorized hereby shall be deemed a violation of this chapter punishable as provided in this chapter.
(m) Confidential Nature of Information. Any information gained as the result of any returns, investigations, hearings, or verifications required or authorized by this chapter shall be confidential except for official purposes, or except in accordance with proper judicial order. Any person divulging such information in violation of this section shall, upon conviction thereof, be deemed guilty of a misdemeanor and shall be subject to a fine or penalty of not more than one thousand dollars ($1,000) or imprisoned for not more than six months, or both. Each disclosure shall constitute a separate offense.
In addition to the above penalty, any employee of the Municipality who violates the provisions of this section relative to the disclosures of confidential information shall be guilty of an offense punishable by immediate dismissal.
(n) Taxpayer Required to Retain Records. Every taxpayer shall retain all records necessary to compute his tax liability for a period of five years from the date his return is filed, or the withholding taxes are paid.
(o) Authority to Contract From Central Collection Facilities. The Village of Ashville having already entered into an agreement for the establishment of a Regional Council of Governments pursuant to Ordinance Number 97-12, which Council has organized a municipal tax collection agency known as "Regional Income Tax Agency", the Board of Trustees of said Regional Income Tax Agency is authorized to administer and enforce the provisions of this chapter as the agent of the Village of Ashville, and the duties and authority of the Administrator hereunder may be performed by the Board of Trustees of said agency through the administrator of said agency. Provided, however, the Administrator of said agency shall have no authority to abate penalties or interest provided for in this chapter.
(Ord. 99-09. Passed 5-17-99.)
(a) A Board of Review, consisting of a member of Council and two other Village resident individuals each to be appointed by the Mayor, is hereby created. The Board shall select for a one-year term one of its members to serve as Chairperson and one to serve as Secretary. A majority of the members of the Board shall constitute a quorum. The Board shall establish its own rules of organization and procedure for the conduct of its business, and keep a record of its proceedings. Such records of proceedings and hearings are not public records available for inspection under Section 149.43 of the Ohio Revised Code. Hearings requested before the Board by the taxpayer are not meetings of a public body subject to provisions of Section 121.22 of the Ohio Revised Code.
(Ord. 2001-08. Passed 4-2-01.)
(b) Duty to Approve Regulations And to Hear Appeals. All rules and regulations and amendments or changes thereto which are adopted by the Administrator under the authority conferred by this chapter must be approved by the Board of Review before the same become effective. The Board shall hear and pass on appeals from any ruling or decision of the Administrator, and at the request of the taxpayer or Administrator, is empowered to substitute alternate methods of allocation.
(Ord. 99-09. Passed 5-17-99.)
(c) Any person dissatisfied with any ruling or decision of the Tax Administrator which is made under the authority conferred by this chapter, and who has filed with the municipal corporation the required returns or other documents pertaining to the municipal income tax obligations at issue in the decision, may appeal the decision to the Board created pursuant to this section by filing a request with the Board. The request shall be in writing, shall state why the decision should be deemed incorrect or unlawful, and shall be filed within thirty days after the Tax Administrator issues the decision complained of.
The Board shall schedule a hearing within forty-five days after receiving the request, unless the taxpayer waives a hearing. If the taxpayer does not waive the hearing, the taxpayer may appear before the Board, and may be represented by an attorney at law, certified public accountant, or other representative.
The Board may affirm, reverse, or modify the Tax Administrator’s decision or any part of that decision. The Board shall issue a decision on the appeal within ninety days after the Board’s final hearing on the appeal, and send notice of its decision by ordinary mail to the petitioner within fifteen days after issuing the decision.
(Ord. 2001-08. Passed 4-2-01.)
(a) Declaration of Legislative Intent. If any sentence, clause, section or part of this chapter, or any tax against any individual or any of the several groups specified herein is found to be unconstitutional, illegal or invalid, such unconstitutionality, illegality or invalidity shall affect only such clause, sentence, section or part of this chapter and shall not affect or impair any of the remaining provisions, sentences, clauses, sections or other part of this chapter. It is hereby declared to be the intention of Council that this chapter would have been adopted had such unconstitutional, illegal or invalid sentence, clause, section or part hereof not been included herein.
(Ord. 99-09. Passed 5-17-99.)