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Nothing in this chapter prohibits the legislative authority of City, or a Tax Administrator pursuant to authority granted to the Administrator by resolution or ordinance, to adopt rules to administer an income tax imposed by City in accordance with this chapter. Such rules shall not conflict with or be inconsistent with any provision of this chapter. Taxpayers are hereby required to comply not only with the requirements of this chapter, but also to comply with the Rules and Regulations.
All rules adopted under this section shall be published and posted on the internet.
(Ord. 145-15. Passed 11-9-15.)
(a) All property owners of real property located in the City, who rent or otherwise lease the same, or any part thereof, to any person for residential dwelling purposes, including apartments, rooms and other rental accommodations, during any calendar year, or part thereof, commencing with the effective date of this section, shall file with the Tax Administrator on or before the January 31 first following such calendar year a written report disclosing the name, address and also telephone number, if available, of each tenant known to have occupied on December 31 during such calendar year such apartment, room or other residential dwelling rental property.
(b) The Tax Administrator may order the appearance before him, or his duly authorized agent, of any person whom he believes to have any knowledge of the name, address and telephone number of any tenant of residential rental real property in the City. The Tax Administrator, or his duly authorized agent, is authorized to examine any person, under oath, concerning the name, address and telephone number of any tenant of residential real property located in the City. The Tax Administrator, or his duly authorized agent, may compel the production of papers and records and the attendance of all persons before him, whether as parties or witnesses, whenever he believes such person has knowledge of the name, address and telephone number of any tenant of residential real property in the City.
(c) Any property owner or person that violates one or more of the following shall be subject to Section 881.99 of this chapter:
(1) Fails, refuses or neglects to timely file a written report required by subsection (a) hereof; or
(2) Makes an incomplete or intentionally false written report required by subsection (a) hereof; or
(3) Fails to appear before the Tax Administrator or any duly authorized agent and to produce and disclose any tenant information pursuant to any order or subpoena of the Tax Administrator as authorized in this section; or
(4) Fails to comply with the provisions of this section or any order or subpoena of the Tax Administrator.
(Ord. 145-15. Passed 11-9-15.)
This chapter shall not apply to any person, firm or corporation, or to any property as to whom or which it is beyond the power of Council to impose the tax herein provided for. Any sentence, clause, section or part of this chapter or any tax against or exception granted any individual or any of the several groups of persons, or forms of income specified herein if 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 parts 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, or part hereof, not been included therein.
(Ord. 145-15. Passed 11-9-15.)
(a) This chapter shall continue effective insofar as the levy of taxes is concerned until repealed, and insofar as the collection of taxes levied hereunder and actions or proceedings for collecting any tax so levied or enforcing any provisions of this chapter are concerned, it shall continue effective until all of said taxes levied hereunder in the aforesaid periods are fully paid and any and all suits and prosecutions for the collection of said taxes or for the punishment of violations of this chapter shall have been fully terminated, subject to the limitations contained in Section 881.12 and Section 881.99 hereof.
(Ord. 145-15. Passed 11-9-15.)
The City hereby adopts the Regional Income Tax Agency (RITA) Rules and Regulations, including amendments that may be made from time to time, for use as the City's Income Tax Rules and Regulations. In the event of a conflict with any provision(s) of the City Income Tax Ordinance and the RITA Rules and Regulations, the Ordinance will supersede. Until and if the contractual relationship between the City and RITA ceases, Section 881.26 will supersede all other provisions within Chapter 881 regarding promulgation of rules and regulations by the Tax Administrator.
(Ord. 145-15. Passed 11-9-15.)
(a) City hereby adopts and incorporates herein by reference R.C. §§ 718.80 to 718.95 for tax years beginning on or after January 1, 2018.
(b) A taxpayer, as defined in division (c) of this section, may elect to be subject to R.C. §§ 718.80 to 718.95 in lieu of the provisions of this chapter.
(c) “Taxpayer” has the same meaning as in R.C. § 718.01, except that “taxpayer” does not include natural persons or entities subject to the tax imposed under R.C. Chapter 5745. “Taxpayer” may include receivers, assignees, or trustees in bankruptcy when such persons are required to assume the role of a taxpayer.
(Ord. 41-18. Passed 5-29-18.)
(a) Whoever violates Section 881.04, 881.16(a), or 881.17, or by failing to remit City income taxes deducted and withheld from an employee, shall be guilty of a misdemeanor of the first degree and shall be subject to a fine of not more than one thousand dollars ($1,000) or imprisonment for a term of up to six months, or both. If the individual that commits the violation is an employee, or official, of City, the individual is subject to discharge from employment or dismissal from office.
(b) Any person who discloses information received from the Internal Revenue Service in violation Section 881.16(a) shall be guilty of a felony to be prosecuted under appropriate State law. If the individual that commits the violation is an employee, or official, of City, the individual is subject to discharge from employment or dismissal from office.
(c) Each instance of access or disclosure in violation of Section 881.16(a) constitutes a separate offense.
(d) If not otherwise specified herein, no person shall:
(1) Fail, neglect or refuse to make any return or declaration required by this chapter;
(2) File any incomplete or false return;
(3) Fail, neglect or refuse to pay the tax, penalties or interest imposed by this chapter;
(4) Refuse to permit the Tax Administrator or any duly authorized agent or employee to examine his books, records, papers and Federal and State income tax returns relating to the income or net profits of a taxpayer;
(5) Fail to appear before the Tax Administrator and to produce his books, records, papers or Federal and State income tax returns relating to the income or net profits of a taxpayer upon order or subpoena of the Tax Administrator;
(6) Refuse to disclose to the Tax Administrator any information with respect to the income or net profits of a taxpayer;
(7) Fail to comply with the provisions of this chapter or any order or subpoena of the Tax Administrator authorized hereby;
(8) Give to an employer false information as to his true name, correct social security number, and residence address, or fail to promptly notify an employer of any change in residence address and date thereof;
(9) 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.
(Ord. 145-15. Passed 11-9-15.)