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Bowling Green, OH Code of Ordinances
BOWLING GREEN, OHIO CODE OF ORDINANCES
CITY OFFICIALS OF BOWLING GREEN, OHIO
ADOPTING ORDINANCE
CHARTER OF THE MUNICIPALITY OF BOWLING GREEN, OHIO
TITLE I: GENERAL PROVISIONS
TITLE III: ADMINISTRATION
TITLE V: PUBLIC UTILITIES
TITLE VII: TRAFFIC CODE
TITLE IX: GENERAL REGULATIONS
TITLE XI: BUSINESS REGULATIONS
TITLE XIII: GENERAL OFFENSES
TITLE XV: LAND USAGE
TABLE OF SPECIAL ORDINANCES
PARALLEL REFERENCES
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§ 95A.16 OPINION OF THE TAX COMMISSIONER.
   (A)   An OPINION OF THE TAX COMMISSIONER means an opinion issued under this section with respect to prospective municipal income tax liability. It does not include ordinary correspondence of the Tax Commissioner.
   (B)   A taxpayer may submit a written request for an opinion of the Tax Commissioner as to whether or how certain income, source of income, or a certain activity or transaction will be taxed. The written response of the Tax Commissioner shall be an OPINION OF THE TAX COMMISSIONER and shall bind the Tax Commissioner, in accordance with divisions (C), (G), and (H) of this section, provided all of the following conditions are satisfied:
      (1)   The taxpayer’s request fully and accurately describes the specific facts or circumstances relevant to a determination of the taxability of the income, source of income, activity, or transaction, and, if an activity or transaction, all parties involved in the activity or transaction are clearly identified by name, location, or other pertinent facts.
      (2)   The request relates to a tax imposed by the municipality in accordance with this chapter.
      (3)   The Tax Commissioner’s response is signed by the Tax Commissioner and designated as an “opinion of the Tax Commissioner.”
   (C)   An opinion of the Tax Commissioner shall remain in effect and shall protect the taxpayer for whom the opinion was prepared and who reasonably relies on it from liability for any taxes, penalty, or interest otherwise chargeable on the activity or transaction specifically held by the Tax Commissioner’s opinion to be taxable in a particular manner or not to be subject to taxation for any taxable years that may be specified in the opinion, or until the earliest of the following dates:
      (1)   The effective date of a written revocation by the Tax Commissioner sent to the taxpayer by certified mail, return receipt requested. The effective date of the revocation shall be the taxpayer’s date of receipt or one year after the issuance of the opinion, whichever is later;
      (2)   The effective date of any amendment or enactment of a relevant section of the Ohio Revised Code, uncodified state law, or the municipality’s income tax ordinance that would substantially change the analysis and conclusion of the opinion of the Tax Commissioner;
      (3)   The date on which a court issues an opinion establishing or changing relevant case law with respect to the Ohio Revised Code, uncodified state law, or the municipality’s income tax ordinance;
      (4)   If the opinion of the Tax Commissioner was based on the interpretation of federal law, the effective date of any change in the relevant federal statutes or regulations, or the date on which a court issues an opinion establishing or changing relevant case law with respect to federal statutes or regulations;
      (5)   The effective date of any change in the taxpayer’s material facts or circumstances; or
      (6)   The effective date of the expiration of the opinion, if specified in the opinion.
   (D)   (1)   A taxpayer is not relieved of tax liability for any activity or transaction related to a request for an opinion that contained any misrepresentation or omission of one or more material facts.
      (2)   If the taxpayer knowingly has misrepresented the pertinent facts or omitted material facts with intent to defraud the municipality in order to obtain a more favorable opinion, the taxpayer may be in violation of § 95A.15 of this chapter.
   (E)   If a Tax Commissioner provides written advice under this section, the opinion shall include a statement that:
      (1)   The tax consequences stated in the opinion may be subject to change for any of the reasons stated in division (C) of this section; and
      (2)   It is the duty of the taxpayer to be aware of such changes.
   (F)   A Tax Commissioner may refuse to offer an opinion on any request received under this section.
   (G)   This section binds a Tax Commissioner only with respect to opinions of the Tax Commissioner issued on or after January 1, 2016.
   (H)   An opinion of a Tax Commissioner binds that Tax Commissioner only with respect to the taxpayer for whom the opinion was prepared and does not bind the Tax Commissioner of any other municipal corporation.
   (I)   A Tax Commissioner shall make available the text of all opinions issued under this section, except those opinions prepared for a taxpayer who has requested that the text of the opinion remain confidential. In no event shall the text of an opinion be made available until the Tax Commissioner has removed all information that identifies the taxpayer and any other parties involved in the activity or transaction.
   (J)   An opinion of the Tax Commissioner issued under this section or a refusal to offer an opinion under division (F) may not be appealed.
(Ord. 8463, passed 11-2-2015)
Statutory reference:
   Opinion of Tax Commissioner; request, see R.C. § 718.38
§ 95A.17 ASSESSMENT; APPEAL BASED ON PRESUMPTION OF DELIVERY.
   (A)   (1)   The Tax Commissioner shall serve an assessment either by personal service, by certified mail, or by a delivery service authorized under R.C. § 5703.056.
      (2)   The Tax Commissioner may deliver the assessment through alternative means as provided in this section, including, but not limited to, delivery by secure electronic mail. Such alternative delivery method must be authorized by the person subject to the assessment.
      (3)   Once service of the assessment has been made by the Tax Commissioner or other municipal official, or the designee of either, the person to whom the assessment is directed may protest the ruling of that assessment by filing an appeal with the Local Board of Tax Review within 60 days after the receipt of service. The delivery of an assessment of the Tax Commissioner as prescribed in R.C. § 718.18 is prima facie evidence that delivery is complete and that the assessment is served.
   (B)   (1)   A person may challenge the presumption of delivery and service as set forth in this division. A person disputing the presumption of delivery and service under this section bears the burden of proving by a preponderance of the evidence that the address to which the assessment was sent was not an address with which the person was associated at the time the Tax Commissioner originally mailed the assessment by certified mail. For the purposes of this section, a person is associated with an address at the time the Tax Commissioner originally mailed the assessment if, at that time, the person was residing, receiving legal documents, or conducting business at the address; or if, before that time, the person had conducted business at the address and, when the assessment was mailed, the person’s agent or the person’s affiliate was conducting business at the address. For the purposes of this section, a person’s affiliate is any other person that, at the time the assessment was mailed, owned or controlled at least 20%, as determined by voting rights, of the addressee’s business.
      (2)   If a person elects to appeal an assessment on the basis described in division (B)(1) of this section, and if that assessment is subject to collection and is not otherwise appealable, the person must do so within 60 days after the initial contact by the Tax Commissioner or other municipal official, or the designee of either, with the person. Nothing in this division prevents the Tax Commissioner or other official from entering into a compromise with the person if the person does not actually file such an appeal with the Local Board of Tax Review.
(Ord. 8463, passed 11-2-2015)
Statutory reference:
   Service of assessment; presumption, see R.C. § 718.18
§ 95A.18 INCOME TAX BOARD OF REVIEW; APPEAL TO INCOME TAX BOARD OF REVIEW.
   (A)   (1)   The legislative authority of the municipality shall maintain an Income Tax Board of Review to hear appeals as provided in R.C. Chapter 718.
      (2)   The Income Tax Board of Review shall consist of three members. Two members shall be appointed by the legislative authority of the municipality, and may not be employees, elected officials, or contractors with the municipality at any time during their term or in the five years immediately preceding the date of appointment. One member shall be appointed by the top administrative official of the municipality. This member may be an employee of the municipality, but may not be the director of finance or equivalent officer, or the Tax Commissioner or other similar official or an employee directly involved in municipal tax matters, or any direct subordinate thereof.
      (3)   The term for members of the Local Board of Tax Review appointed by the legislative authority of the municipality shall be two years. There is no limit on the number of terms that a member may serve should the member be reappointed by the legislative authority. The board member appointed by the top administrative official of the municipality shall serve at the discretion of the administrative official.
      (4)   Members of the Board of Tax Review appointed by the legislative authority may be removed by the legislative authority as set forth in R.C. § 718.11(A)(4).
      (5)   A member of the board who, for any reason, ceases to meet the qualifications for the position prescribed by this section shall resign immediately by operation of law.
      (6)   A vacancy in an unexpired term shall be filled in the same manner as the original appointment within 60 days of when the vacancy was created. Any member appointed to fill a vacancy occurring prior to the expiration of the term for which the member’s predecessor was appointed shall hold office for the remainder of such term. No vacancy on the board shall impair the power and authority of the remaining members to exercise all the powers of the board.
      (7)   If a member is temporarily unable to serve on the board due to a conflict of interest, illness, absence, or similar reason, the legislative authority or top administrative official that appointed the member shall appoint another individual to temporarily serve on the board in the member’s place. This appointment shall be subject to the same requirements and limitations as are applicable to the appointment of the member temporarily unable to serve.
   (B)   Whenever a Tax Commissioner issues an assessment, the Tax Commissioner shall notify the taxpayer in writing at the same time of the taxpayer’s right to appeal the assessment, the manner in which the taxpayer may appeal the assessment, and the address to which the appeal should be directed, and to whom the appeal should be directed.
   (C)   Any person who has been issued an assessment may appeal the assessment to the board by filing a request with the board. The request shall be in writing, shall specify the reason or reasons why the assessment should be deemed incorrect or unlawful, and shall be filed within 60 days after the taxpayer receives the assessment.
   (D)   The Local Board of Tax Review shall schedule a hearing to be held within 60 days after receiving an appeal of an assessment under division (C) of this section, unless the taxpayer requests additional time to prepare or waives a hearing. If the taxpayer does not waive the hearing, the taxpayer may appear before the board and/or may be represented by an attorney at law, certified public accountant, or other representative. The board may allow a hearing to be continued as jointly agreed to by the parties. In such a case, the hearing must be completed within 120 days after the first day of the hearing unless the parties agree otherwise.
   (E)   The board may affirm, reverse, or modify the Tax Commissioner’s assessment or any part of that assessment. The board shall issue a final determination on the appeal within 90 days after the board’s final hearing on the appeal, and send a copy of its final determination by ordinary mail to all of the parties to the appeal within 15 days after issuing the final determination. The taxpayer or the Tax Commissioner may appeal the board’s final determination as provided in R.C. § 5717.011.
   (F)   The Local Board of Tax Review created pursuant to this section shall adopt rules governing its procedures, including a schedule of related costs, and shall keep a record of its transactions. The rules governing the Local Board of Tax Review procedures shall be in writing, and may be amended as needed by the Local Board of Tax Review. Such records are not public records available for inspection under R.C. § 149.43. For this reason, any documentation, copies of returns or reports, final determinations, or working papers for each case must be maintained in a secure location under the control of the Tax Commissioner. No member of the Local Board of Tax Review may remove such documentation, copies of returns or reports, final determinations, or working papers from the hearing. Hearings requested by a taxpayer before a Local Board of Tax Review created pursuant to this section are not meetings of a public body subject to R.C. § 121.22. For this reason, such hearings shall not be open to the public, and only those parties to the case may be present during the hearing.
(Ord. 8463, passed 11-2-2015)
Statutory reference:
   Local Board of Tax Review, see R.C. § 718.11
§ 95A.19 ACTIONS TO RECOVER; STATUTE OF LIMITATIONS.
   (A)   (1)   (a)   Civil actions to recover municipal income taxes and penalties and interest on municipal income taxes shall be brought within the latter of:
            1.   Three years after the tax was due or the return was filed, whichever is later; or
            2.   One year after the conclusion of the qualifying deferral period, if any.
         (b)   The time limit described in division (A)(1)(a) of this section may be extended at any time if both the Tax Commissioner and the employer, agent of the employer, other payer, or taxpayer consent in writing to the extension. Any extension shall also extend for the same period of time the time limit described in division (C) of this section.
      (2)   As used in this section, QUALIFYING DEFERRAL PERIOD means a period of time beginning and ending as follows:
         (a)   Beginning on the date a person who is aggrieved by an assessment files with a Local Board of Tax Review the request described in § 95A.18 of this chapter. That date shall not be affected by any subsequent decision, finding, or holding by any administrative body or court that the Local Board of Tax Review with which the aggrieved person filed the request did not have jurisdiction to affirm, reverse, or modify the assessment or any part of that assessment.
         (b)   Ending the later of the sixtieth day after the date on which the final determination of the Local Board of Tax Review becomes final or, if any party appeals from the determination of the Local Board of Tax Review, the sixtieth day after the date on which the final determination of the Local Board of Tax Review is either ultimately affirmed in whole or in part or ultimately reversed and no further appeal of either that affirmation, in whole or in part, or that reversal is available or taken.
   (B)   Prosecutions for an offense made punishable under a resolution or ordinance imposing an income tax shall be commenced within three years after the commission of the offense, provided that in the case of fraud, failure to file a return, or the omission of 25% or more of income required to be reported, prosecutions may be commenced within six years after the commission of the offense.
   (C)   A claim for a refund of municipal income taxes shall be brought within the time limitation provided in § 95A.09(F) of this chapter.
   (D)   (1)   Notwithstanding the fact that an appeal is pending, the petitioner may pay all or a portion of the assessment that is the subject of the appeal. The acceptance of a payment by the municipality does not prejudice any claim for refund upon final determination of the appeal.
      (2)   If upon final determination of the appeal an error in the assessment is corrected by the Tax Commissioner, upon an appeal so filed or pursuant to a final determination of the Local Board of Tax Review created under § 95A.18 of this chapter, of the Ohio Board of Tax Appeals, or any court to which the decision of the Ohio Board of Tax Appeals has been appealed, so that the amount due from the party assessed under the corrected assessment is less than the amount paid, there shall be issued to the appellant or to the appellant’s assigns or legal representative a refund in the amount of the overpayment as provided by § 95A.09(F) of this chapter, with interest on that amount as provided by division (D) of this section.
   (E)   No civil action to recover municipal income tax or related penalties or interest shall be brought during either of the following time periods:
      (1)   The period during which a taxpayer has a right to appeal the imposition of that tax or interest or those penalties; or
      (2)   The period during which an appeal related to the imposition of that tax or interest or those penalties is pending.
(Ord. 8463, passed 11-2-2015)
Statutory reference:
   Statute of limitations, see R.C. § 718.12
§ 95A.20 ADOPTION OF RULES.
   (A)   Pursuant to R.C. § 718.30, the municipality, pursuant to this chapter, grants authority to the Tax Commissioner to adopt rules to administer the income tax imposed by the municipality.
   (B)   All rules adopted under this section shall be published and posted on the internet.
(Ord. 8463, passed 11-2-2015)
Statutory reference:
   Adoption of rules, see R.C. § 718.30
§ 95A.21 COLLECTION AFTER TERMINATION OF CHAPTER.
   (A)   This chapter shall continue in full force and effect insofar as the levy of taxes is concerned until repealed, and insofar as the collection of taxes levied hereunder and actions and proceedings for collecting any tax so levied or enforcing any provisions of this chapter are concerned, it shall continue in full force and effect until all of the taxes levied in the aforesaid period are fully paid and any and all suits and prosecutions for the collection of taxes or for the punishment of violations of this chapter have been fully terminated, subject to the limitations contained in § 95A.19.
   (B)   Annual returns due for all or any part of the last effective year of this chapter shall be due on the date provided in § 95A.09(A) as though the same were continuing.
(Ord. 8463, passed 11-2-2015)
§ 95A.22 SAVINGS CLAUSE.
   If any sentence, clause, section or part of this chapter, or any tax imposed against, or exemption from tax granted to, any taxpayer or forms of income 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 so found 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 the legislative authority of the municipality that this chapter would have been adopted had such unconstitutional, illegal or invalid sentence, clause, section or part thereof not been included in this chapter.
(Ord. 8463, passed 11-2-2015)
NET PROFIT TAXES; ELECTION TO BE SUBJECT TO SUBCHAPTER
§ 95A.80 FILING NET PROFIT TAXES; ELECTION TO BE SUBJECT TO PROVISIONS OF SUBCHAPTER.
   (A)   A taxpayer may elect to be subject to this subchapter (§§ 95A.80 to 95A.95 of this Code of Ordinances) in lieu of the provisions set forth in the remainder of this chapter. Notwithstanding any other provision of this chapter, upon the taxpayer’s election, both of the following shall apply:
      (1)   The State Tax Commissioner shall serve as the sole administrator of the municipal net profit tax for which the taxpayer as defined in § 95A.81 of this chapter is liable for the term of the election;
      (2)   The Commissioner shall administer the tax pursuant to R.C. §§ 718.80 to 718.95, §§ 95A.80 to 95A.95 of this chapter, and any applicable provision of R.C. Chapter 5703.
   (B)   (1)   A taxpayer shall make the initial election on or before the first day of the third month after the beginning of the taxpayer’s taxable year by notifying the Tax Commissioner and the city, on a form prescribed by the Tax Commissioner.
      (2)   (a)   The election, once made by the taxpayer, applies to the taxable year in which the election is made and to each subsequent taxable year until the taxpayer notifies the Tax Commissioner and the city of its termination of the election.
         (b)   A notification of termination shall be made, on a form prescribed by the Tax Commissioner, on or before the first day of the third month of any taxable year.
         (c)   Upon a timely and valid termination of the election, the taxpayer is no longer subject to §§ 95A.80 to 95A.95 of the Code of Ordinances, and is instead subject to the provisions set forth in the remainder of this chapter.
   (C)   The Tax Commissioner shall enforce and administer §§ 95A.80 to 95A.95 of this code. In addition to any other powers conferred upon the Tax Commissioner by law, the Tax Commissioner may:
      (1)   Prescribe all forms necessary to administer those sections;
      (2)   Adopt such rules as the Tax Commissioner finds necessary to carry out those sections;
      (3)   Appoint and employ such personnel as are necessary to carry out the duties imposed upon the Tax Commissioner by those sections.
   (D)   the Tax Commissioner shall not be considered a TAX ADMINISTRATOR, as that term is defined in R.C. § 718.01 and § 95A.03 of this chapter.
(Ord. 8660, passed 2-20-2018)
§ 95A.81 DEFINITIONS.
   If a term used in §§ 95A.80 to 95A.95 of this chapter that is not otherwise defined in this chapter is used in a comparable context in both the laws of the United States relating to federal income tax and in R.C. Title LVII and the use is not consistent, then the use of the term in the laws of the United States relating to federal income tax shall have control over the use of the term in R.C. Title LVII, unless the term is defined in R.C. Chapter 5703, in which case the definition in that chapter shall control. Any reference in this chapter to the Internal Revenue Code includes other laws of the United States related to federal income taxes. If a term is defined in both this section and § 95A.03 of this chapter, the definition in this section shall control for all uses of that term in §§ 95A.80 to 95A.95 of this chapter. As used in §§ 95A.80 to 95A.95 of this chapter only:
   (A)   ADJUSTED FEDERAL TAXABLE INCOME, for a person required to file as a C corporation, or for a person that has elected to be taxed as a C corporation as described in division R.C. § 718.01(D)(5) and § 95A.03 of this chapter, means a C corporation’s federal taxable income before net operating losses and special deductions as determined under the Internal Revenue Code, adjusted as follows:
      (1)   Deduct intangible income to the extent included in federal taxable income. The deduction shall be allowed regardless of whether the intangible income relates to assets used in a trade or business or assets held for the production of income.
      (2)   Add an amount equal to 5% of intangible income deducted under division (A)(1) of this section, but excluding that portion of intangible income directly related to the sale, exchange, or other disposition of property described in section 1221 of the Internal Revenue Code.
      (3)   Add any losses allowed as a deduction in the computation of federal taxable income if the losses directly relate to the sale, exchange, or other disposition of an asset described in section 1221 or 1231 of the Internal Revenue Code.
      (4)   (a)   Except as provided in division (A)(4)(b) of this section, deduct income and gain included in federal taxable income to the extent the income and gain directly relate to the sale, exchange, or other disposition of an asset described in section 1221 or 1231 of the Internal Revenue Code.
         (b)   Division (A)(4)(a) of this section does not apply to the extent the income or gain is income or gain described in section 1245 or 1250 of the Internal Revenue Code.
      (5)   Add taxes on or measured by net income allowed as a deduction in the computation of federal taxable income.
      (6)   In the case of a real estate investment trust or regulated investment company, add all amounts with respect to dividends to, distributions to, or amounts set aside for or credited to the benefit of investors and allowed as a deduction in the computation of federal taxable income.
      (7)   Deduct, to the extent not otherwise deducted or excluded in computing federal taxable income, any income derived from a transfer agreement or from the enterprise transferred under that agreement under R.C. § 4313.02.
      (8)   Deduct exempt income to the extent not otherwise deducted or excluded in computing adjusted federal taxable income.
      (9)   Deduct any net profit of a pass-through entity owned directly or indirectly by the taxpayer and included in the taxpayer’s federal taxable income unless an affiliated group of corporations includes that net profit in the group’s federal taxable income in accordance with § 95A.86 (E)(3)(b) of this chapter.
      (10)   Add any loss incurred by a pass-through entity owned directly or indirectly by the taxpayer and included in the taxpayer’s federal taxable income unless an affiliated group of corporations includes that loss in the group’s federal taxable income in accordance with § 95A.86(E)(3)(b) of this chapter.
   If the taxpayer is not a C corporation, is not a disregarded entity that has made the election described in § 95A.03 of this chapter, and is not a publicly traded partnership that has made the election described in § 95A.03, the taxpayer shall compute adjusted federal taxable income under this section as if the taxpayer were a C corporation, except guaranteed payments and other similar amounts paid or accrued to a partner, former partner, shareholder, former shareholder, member, or former member shall not be allowed as a deductible expense unless such payments are in consideration for the use of capital and treated as payment of interest under section 469 of the Internal Revenue Code or United States treasury regulations. Amounts paid or accrued to a qualified self-employed retirement plan with respect to a partner, former partner, shareholder, former shareholder, member, or former member of the taxpayer, amounts paid or accrued to or for health insurance for a partner, former partner, shareholder, former shareholder, member, or former member, and amounts paid or accrued to or for life insurance for a partner, former partner, shareholder, former shareholder, member, or former member shall not be allowed as a deduction.
   Nothing in division (A) of this section shall be construed as allowing the taxpayer to add or deduct any amount more than once or shall be construed as allowing any taxpayer to deduct any amount paid to or accrued for purposes of federal self-employment tax.
   (B)   ASSESSMENT means a notice of underpayment or nonpayment of a tax issued pursuant to § 95A.90 of this chapter.
   (C)   MUNICIPAL TAXABLE INCOME means income apportioned or sitused to the municipal corporation under § 95A.82 of this chapter, as applicable, reduced by any pre-2017 net operating loss carry forward available to the person for the municipal corporation.
   (D)   TAX RETURN or RETURN means the notifications and reports required to be filed pursuant to §§ 95A.80 to 95A.95 of this chapter for the purpose of reporting municipal income taxes, and includes declarations of estimated tax.
   (E)   TAXABLE YEAR means the calendar year or the taxpayer’s fiscal year ending during the calendar year, or fractional part thereof, upon which the calculation of the taxpayer’s adjusted federal taxable income is based pursuant to this chapter. If a taxpayer’s taxable year is changed for federal income tax purposes, the taxable year for purposes of §§ 95A.80 to 95A.95 of this chapter is changed accordingly but may consist of an aggregation of more than one taxable year for federal income tax purposes. The Tax Commissioner may prescribe by rule an appropriate period as the taxable year for a taxpayer that has had a change of its taxable year for federal income tax purposes, for a taxpayer that has two or more short taxable years for federal income tax purposes as the result of a change of ownership, or for a new taxpayer that would otherwise have no taxable year.
   (F)   TAXPAYER has the same meaning as in § 95A.03 of this chapter, 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. 8660, passed 2-20-2018)
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