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(a) Within thirty (30) days after a new tenant occupies rental property of any kind within the Municipality, all owners of rental property who rent to tenants of apartments, rooms and other rental accommodations shall file with the Tax Administrator a report showing the name, address and telephone number, if available, of each such tenant who occupies an apartment, room or other rental property within the Municipality.
(b) Within thirty (30) days after a tenant vacates an apartment, room or other rental property located within the Municipality, the owner of such vacated rental property shall file with the Tax Administrator a report showing the date of vacation from the rental property and a forwarding address.
(c) Each Board of Review created pursuant to this section shall adopt rules governing its procedures and shall keep a record of its transactions. Such records are not public records available for inspection under Section 149.43 of the Ohio Revised Code. Hearings requested by a taxpayer before a Board of Review created pursuant to this section are not meetings of a public body subject to Section 121.22 of the Ohio Revised Code.
(d) On or before October 1, 2008, and on or before the 1st day of October of each year thereafter, all landlords who rent property in the City of Brooklyn, Ohio, must submit an up-to- date list of all their tenants to the Brooklyn Tax Administrator.
(Ord. 2008-5. Passed 1-28-08.)
(a) The portion of a net operating loss sustained in any taxable year subsequent to January 1, 1967, allocable to the City of Brooklyn may be applied against the portion of the profit of succeeding tax years allocable to the City of Brooklyn, until exhausted but in no event for more than five (5) taxable years immediately following the year in which the loss occurred. No portion of a net operating loss shall be carried back against net profits of any prior year.
(b) The portion of net operating loss sustained shall be allocated to the City of Brooklyn in the same manner as provided herein for allocating net profits to the City of Brooklyn.
(c) The Administrator shall provide by Rules and Regulations the manner in which such net operating loss carry-forward shall be determined.
(Ord. 2001-36. Passed 9-10-01.)
If a taxpayer's taxable income includes income against which the taxpayer has taken a deduction for federal income tax purposes as reportable on Internal Revenue Service Form 2106, such expenses shall be deducted from the taxpayer's taxable income to the extent that they are attributable to the income taxed under this chapter. Any portion of 2106 expenses taxed in another locality shall be applied accordingly.
(Ord. 2001-36. Passed 9-10-01.)
The tax provided for herein shall not be levied on the following:
(a) Pay or allowance of active members of the Armed Forces of the United States or the income of religious, fraternal, charitable, scientific, literary or educational institutions to the extent that such income is derived from tax exempt real estate, tax exempt tangible or intangible property or tax exempt activities.
(b) Poor relief, unemployment insurance benefits, old age pensions or similar payments including disability benefits received from local, State or Federal government, or charitable, religious or educational organizations.
(c) Proceeds of insurance paid by reason of the death of the insured, pensions, disability benefits, annuities or gratuities not in the nature of compensation for services rendered from whatever source derived.
(d) Receipts from seasonal or causal entertainment, amusements, sports events and health and welfare activities when any such are conducted by bona fide charitable, religious or educational organizations and associations.
(e) Alimony received.
(f) Personal earnings of any natural person under eighteen (18) years of age.
(g) Compensation for personal injuries or for damages to property by way of insurance or otherwise.
(h) Interest, dividends and other revenue from intangible property.
(i) Gains from involuntary conversion, cancellation of indebtedness, interest on Federal obligations, items of income already taxed by the State of Ohio from which the City is specifically prohibited from taxing, and income of a decedent's estate during the period of administration (except such income from the operation of a business).
(j) Salaries, wages, commissions and other compensation and net profits, the taxation of which is prohibited by the United States Constitution or any act of Congress limiting the power of the States or their political subdivisions to impose net income taxes in income derived from interstate commerce.
(k) Salaries, wages, commissions and other compensation and net profits, the taxation of which is prohibited by the Constitution of the State of Ohio or any act of the Ohio General Assembly limiting the power of the City of Brooklyn to impose net income taxes.
(l) Employer paid tuition paid on behalf of an employee participating in a course of education, provided that the employee was not entitled to choose between participating in the course of education or receiving as compensation an amount equal to the amount otherwise paid by the employer as tuition for participation in such a course of education.
(Ord. 2001-36. Passed 9-10-01.)
Each taxpayer, except as herein provided, shall, whether or not a tax be due thereon, make and file a return on or before April 15 of the year following the effective date of this chapter, and on or before April 15 of each year thereafter. Should April 15 fall on a Saturday, Sunday or legal holiday, the return shall be due the next business day. 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. The administrator is hereby authorized to provide by regulation that the return of an employer or employers, showing the amount of tax deducted by said employer or employers from the salaries, wages, commissions or other compensation of an employee, and paid by him or them to the administrator shall be accepted as the return required of any employee whose sole income, subject to tax under this chapter, is such salary, wages, commissions or other compensation. If any employer which is required to file a return and pay a tax under this chapter undergoes a fundamental change with the effect that such employer is, or will be, no longer subject to this chapter, a final tax return for such employer shall be filed by the employer within thirty (30) days after the date of the fundamental change. If any taxpayer required to file a return under this chapter fails to file such return within the time period provided in this section, such taxpayer shall be assessed a penalty of twenty-five dollars ($25.00) for the late filing of such a return. Each manager shall be personally liable to the extent of the penalty, jointly and severally, with the employer for failure to file the employer's return within the time period provided for in this section. No fundamental change shall discharge any manager or employer for failure to file such employer's return within the time period provided for in this section.
(Ord. 2006-6. Passed 2-13-06.)
The return shall be filed with the administrator on a form or forms furnished by or obtainable upon request from such administrator. The City of Brooklyn accepts generic forms. However, to be acceptable the generic form must contain all the information required on forms supplied by the City of Brooklyn and must be in a similar format that will allow processing of the generic forms without changing Brooklyn 's procedures for processing forms. Determination as to whether a generic form meets the above criteria shall be the responsibility of the Brooklyn Tax Administrator. All returns shall set forth the following information:
(a) The aggregate amounts of salaries, wages, commissions and other compensation earned and gross income from business, profession or other activity, less allowable expenses incurred in the acquisition of such gross income earned during the preceding year and subject to said tax.
(b) The amount of the tax imposed by this chapter on such earnings and profits, and
(c) Such other pertinent statements, information returns, or other information as the administrator may require.
(Ord. 2001-36. Passed 9-10-01.)
The Administrator may extend the time for filing of the annual return upon the written request of the taxpayer or receipt of copy of federal extension for a period not to exceed six (6) months, or one (l) month beyond any extension requested of or granted by the Internal Revenue Service for the filing of the Federal Income Tax Return if such request for extension of the time for such filing is filed with the administrator no later than the latest date which on a return is otherwise due to be filed under Section 181.06 hereof exclusive of any extensions provided for in this section. 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 within the period as extended.
(Ord. 2001-36. Passed 9-10-01.)
(a) Filing of consolidated returns may be permitted or required in accordance with Rules and Regulations prescribed by the Administrator.
(b) 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 case any person operates a division, branch, factory, office, laboratory, or activity within the City of Brooklyn 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 to the City of Brooklyn. If the Administrator finds that net profits are not properly allocated to the City of Brooklyn by reason of transactions with stockholders or with other corporation 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 City of Brooklyn.
(Ord. 2001-36. Passed 9-10-01.)
(a) 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 Section 181.09, 181.091, 181.092 and Section 181.10 hereof. A taxpayer may not change the method of accounting or apportionment of net profits after the due date for filing the original return.
(b) Within three (3) months from the final determination of any federal tax liability affecting the taxpayer's City of Brooklyn return showing income subject to the City of Brooklyn tax liability, such tax payer shall make and file an amended City of Brooklyn 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. 2001-36. Passed 9-10-01.)
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