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173.26 ABATEMENT OF INTEREST AND PENALTY.
Either the Tax Administrator or the Board of Review may abate penalty or interest or both, for good cause shown.
(Ord. 2004-218. Passed 12-21-04.)
(Ord. 2004-218. Passed 12-21-04.)
173.27 VIOLATIONS.
No person shall:
(b) Fail, neglect or refuse to make any return or declaration required by this chapter; or
(c) Make any incomplete, false or fraudulent return; or
(d) Fail, neglect or refuse to pay the tax, penalties or interest imposed by this chapter; or
(e) Fail, neglect or refuse to withhold the tax from his employees or remit such withholding to the Tax Administrator; or
(f) Refuse to permit the Tax 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
(g) Fail to appear before the Tax 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 Tax Administrator; or
(h) Refuse to disclose to the Tax Administrator any information with respect to the income or net profits of a taxpayer; or
(i) Fail to comply with the provisions of this chapter or any order of subpoena of the Tax Administrator authorized hereby; or
(j) 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 the date thereof; or
(k) Fail to use ordinary diligence in maintaining proper records of employees' residence addresses, total wages paid and City tax withheld, or knowingly give the Tax Administrator false information; or
(l) Attempt to do anything whatever to avoid the payment of the whole or any part of the tax, penalties or interest imposed by this chapter.
(Ord. 2004-218. Passed 12-21-04.)
173.28 TAXPAYER REGISTRATION STATEMENT.
The Tax Administrator is hereby authorized to prepare and disseminate a registration statement. Each and every individual, partnership, association, corporation or other entity resident in the City of Bedford Heights or receiving income for services performed in the City of Bedford Heights, or having business activities and income fairly allocable to the City, if not a resident of the City of Bedford Heights, is required to accurately and fully complete the registration statement, and within the time limits prescribed thereon by the Tax Administrator, to return such statement to the Administrator.
The fact that a registration statement is not received shall in no manner negate or alleviate the prospective taxpayer's legal obligation for its completion and return to the Administrator. Such statement shall be available at the City Hall Income Tax Office and through any other means or sources which the Tax Administrator may designate.
Failure or refusal to accurately and fully complete and return the registration statement shall constitute a violation of this chapter.
(Ord. 2004-218. Passed 12-21-04.)
(Ord. 2004-218. Passed 12-21-04.)
173.29 PROSECUTIONS WITHIN TIME LIMITATION.
All prosecutions under this section must be commenced within five years from the time of the offense complained of except in the case of failure to file a return or in the case of filing a false or fraudulent return, in which event the limitation of time within which prosecution must be commenced shall be ten years from the date the return was due or the date the false or fraudulent return was filed.
(Ord. 2004-218. Passed 12-21-04.)
(Ord. 2004-218. Passed 12-21-04.)
173.30 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. 2004-218. Passed 12-21-04.)
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