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(A) the Tax Commissioner, or any authorized agent or employee thereof, may examine the books, papers, records, and federal and state income tax returns of any taxpayer or other person that is subject to §§ 95A.80 to 95A.95 of this chapter for the purpose of verifying the accuracy of any return made or, if no return was filed, to ascertain the tax due as required under those sections. Upon written request by the Commissioner or a duly authorized agent or employee thereof, every taxpayer or other person subject to this section is required to furnish the opportunity for the Commissioner, authorized agent, or employee to investigate and examine such books, papers, records, and federal and state income tax returns at a reasonable time and place designated in the request.
(B) The records and other documents of any taxpayer or other person that is subject to §§ 95A.80 to 95A.95 of this chapter shall be open to the Tax Commissioner’s inspection during business hours and shall be preserved for a period of six years following the end of the taxable year to which the records or documents relate, unless the Commissioner, in writing, consents to their destruction within that period, or by order requires that they be kept longer. The Commissioner may require any person, by notice served on that person, to keep such records as the Commissioner determines necessary to show whether or not that person is liable, and the extent of such liability, for the income tax levied by a municipal corporation.
(C) The Tax Commissioner may examine under oath any person that the Commissioner reasonably believes has knowledge concerning any income that was or would have been returned for taxation or any transaction tending to affect such income. The Commissioner may, for this purpose, compel any such person to attend a hearing or examination and to produce any books, papers, records, and federal income tax returns in such person’s possession or control. The person may be assisted or represented by an attorney, accountant, bookkeeper, or other tax practitioner at any such hearing or examination. This division does not authorize the practice of law by a person who is not an attorney.
(D) No person issued written notice by the Tax Commissioner compelling attendance at a hearing or examination or the production of books, papers, records, or federal income tax returns under this section shall fail to comply.
(Ord. 8660, passed 2-20-2018)
(A) A credit, granted by resolution or ordinance of the city pursuant to § 95A.06 (D) or (E) of this chapter, shall be available to a taxpayer that has made the election allowed under § 95A.80 of this chapter, against the municipal corporation’s tax on income. A municipal corporation shall submit the following information to the Tax Commissioner on or before the later of January 31, 2018, or the thirty-first day of January of the first year in which the taxpayer is eligible to receive the credit:
(1) A copy of the agreement entered into by the city and taxpayer under § 95A.06 (D) or (E) of this chapter;
(2) A copy of the ordinance or resolution authorizing the agreement entered into between the city and the taxpayer.
(B) (1) Each taxpayer that claims a credit shall submit, with the taxpayer’s tax return, documentation issued by the city granting the credit that confirms the eligibility of the taxpayer for the credit, the amount of the credit for which the taxpayer is eligible, and the tax year to which the credit is to be applied.
(2) Such documentation shall be provided in the form prescribed by the Tax Commissioner.
(3) Nothing in this section shall be construed to authorize the Tax Commissioner to enter into an agreement with a taxpayer to grant a credit, to determine if a taxpayer meets the conditions of a tax credit agreement entered into by the city and taxpayer under § 95A.06 (D) or (E) of this chapter, or to modify the terms or conditions of any such existing agreement.
(Ord. 8660, passed 2-20-2018)
(A) Except as provided in division (B) of this section, whoever recklessly violates § 95A.84(A) of this chapter shall be guilty of a misdemeanor of the first degree and shall be subject to a fine of not more than $1,000 or imprisonment for a term of up to six months, or both.
(B) Each instance of access or disclosure in violation of § 95A.84(A) of this chapter constitutes a separate offense.
(C) These specific penalties shall not be construed to prevent the city from prosecuting any and all other offenses that may apply.
(Ord. 8660, passed 2-20-2018)
(A) Except as provided in division (B) of this section, whoever violates § 95A.15 of this chapter, § 95A.14(A) of this chapter, or § 95A.05(A) of this chapter by failing to remit municipal 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 $1,000 or imprisonment for a term of up to six months, or both. In addition, the violation is punishable by dismissal from office or discharge from employment, or both.
(B) Any person who discloses information received from the Internal Revenue Service in violation of Internal Revenue Code sections 7213(a), 7213A, or 7431 shall be guilty of a felony of the fifth degree and shall be subject to a fine of not more than $5,000 plus the costs of prosecution, or imprisonment for a term not exceeding five years, or both. In addition, the violation is punishable by dismissal from office or discharge from employment, or both.
(C) Each instance of access or disclosure in violation of § 95A.14(A) of this chapter constitutes a separate offense.
(D) Whoever violates any provision of this chapter for which violation no penalty is otherwise provided, is guilty of a misdemeanor of the first degree on a first offense; on a second offense within one year after the first offense, the person is guilty of a misdemeanor of the first degree; on each subsequent offense within one year after the first offense, the person is guilty of a misdemeanor of the first degree. By way of an illustrative enumeration, violations of this chapter shall include but not be limited to the following acts, conduct, and/or omissions:
(1) Fail, neglect or refuse to make any return or declaration required by this chapter;
(2) Knowingly make any incomplete return;
(3) Willfully fail, neglect, or refuse to pay the tax, penalties, and interest, or any combination thereof, imposed by this chapter;
(4) Cause to not be remitted the city income tax withheld from qualifying wages of employees to the municipality municipal corporation as required by § 95A.05(A);
(5) Neglect or refuse to withhold or remit municipal income tax from employees;
(6) Refuse to permit the Tax Commissioner or any duly authorized agent or employee to examine his or her books, records, papers, federal and state income tax returns, or any documentation relating to the income or net profits of a taxpayer;
(7) Fail to appear before the Tax Commissioner and to produce his or her books, records, papers, federal and state income tax returns, or any documentation relating to the income or net profits of a taxpayer upon order or subpoena of the Tax Commissioner;
(8) Refuse to disclose to the Tax Commissioner any information with respect to such person’s income or net profits, or in the case of a person responsible for maintaining information relating to his or her employers’ income or net profits, such person’s employer’s income or net profits;
(9) Fail to comply with the provisions of this chapter or any order or subpoena of the Tax Commissioner;
(10) To avoid imposition or collection of municipal income tax, willfully give to an employer or prospective employer false information as to his or her true name, correct Social Security number and residence address, or willfully fail to promptly notify an employer or a prospective employer of any change in residence address and date thereof;
(11) Fail, as an employer, agent of an employer, or other payer, to maintain proper records of employees residence addresses, total qualifying wages paid and municipal tax withheld, or to knowingly give the Tax Commissioner false information;
(12) Willfully fail, neglect, or refuse to make any payment of estimated municipal income tax for any taxable year or any part of any taxable year in accordance with this chapter; or
(13) 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.
(14) For purposes of this section, any violation that does not specify a culpable mental state or intent, shall be one of strict liability and no culpable mental state or intent shall be required for a person to be guilty of that violation.
(15) For purposes of this section, the term PERSON shall, in addition to the meaning prescribed in § 95A.03, include in the case of a corporation, association, pass-through entity or unincorporated business entity not having any resident owner or officer within the city, any employee or agent of such corporation, association, pass-through entity or unincorporated business entity who has control or supervision over or is charged with the responsibility of filing the municipal income tax returns and making the payments of the municipal income tax as required by this chapter.
(Ord. 8463, passed 11-2-2015)
Statutory reference:
Violations; penalties, see R.C. § 718.99