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Codified Ordinances of Brooklyn, OH
Codified Ordinances of Brooklyn, Ohio
CERTIFICATION
ROSTER OF OFFICIALS
ADOPTING ORDINANCE NO.: 2003-20
EDITOR'S NOTE
COMPARATIVE SECTION TABLE
CHARTER
PART ONE - ADMINISTRATIVE CODE
TITLE ONE - General Provisions
TITLE THREE - Legislative
TITLE FIVE - Administrative
TITLE SEVEN - Judicial
TITLE NINE - Taxation
CHAPTER 181 Income Tax
181.01 PURPOSE OF LEVY OF INCOME TAX.
181.02 DEFINITIONS.
181.03 RATE AND INCOME TAXABLE.
181.031 EFFECTIVE PERIOD.
181.04 METHOD OF DETERMINATION.
181.041 SALES MADE IN THE CITY.
181.042 TOTAL ALLOCATION.
181.043 RENTALS.
181.0431 INFORMATION FROM LANDLORDS.
181.044 OPERATING LOSS CARRY FORWARD.
181.045 EMPLOYEE BUSINESS EXPENSES.
181.05 SOURCES OF INCOME NOT TAXED.
181.06 WHEN RETURN REQUIRED TO BE MADE.
181.061 FORM AND CONTENT OF RETURN.
181.062 EXTENSION OF TIME FOR FILING RETURNS.
181.063 CONSOLIDATED RETURNS.
181.064 AMENDED RETURNS.
181.07 PAYMENT OF TAX ON FILING OF RETURN.
181.071 COLLECTION AT SOURCE.
181.072 DECLARATIONS OF INCOME NOT COLLECTED AT SOURCE.
181.073 FILING OF DECLARATION.
181.074 FORM OF DECLARATION.
181.075 PAYMENT TO ACCOMPANY DECLARATION.
181.076 ANNUAL RETURN.
181.08 INTEREST ON UNPAID TAX.
181.081 PENALTIES ON UNPAID TAX.
181.082 EXCEPTIONS.
181.083 ABATEMENT OF INTEREST AND PENALTY.
181.084 VIOLATIONS.
181.085 LIMITATION ON PROSECUTION.
181.086 FAILURE TO PROCURE FORMS NOT EXCUSE.
181.09 UNPAID TAXES RECOVERABLE AS OTHER DEBTS.
181.091 REFUND TAXES ERRONEOUSLY PAID.
181.092 AMOUNTS OF LESS THAN ONE DOLLAR.
181.10 BROOKLYN RESIDENT SUBJECT TO INCOME TAX IN OTHER MUNICIPALITY.
181.11 DISBURSEMENT OF FUNDS COLLECTED.
181.12 DUTY TO RECEIVE TAX IMPOSED.
181.121 DUTY TO ENFORCE COLLECTION.
181.122 AUTHORITY TO MAKE AND ENFORCE REGULATIONS.
181.123 AUTHORITY TO ARRANGE INSTALLMENT PAYMENTS.
181.124 AUTHORITY TO DETERMINE AMOUNT OF TAX DUE.
181.125 AUTHORITY TO MAKE INVESTIGATIONS.
181.126 AUTHORITY TO COMPEL PRODUCTION OF RECORDS.
181.127 REFUSAL TO PRODUCE RECORDS.
181.128 CONFIDENTIAL NATURE OF INFORMATION OBTAINED.
181.129 TAXPAYER REQUIRED TO RETAIN RECORDS.
181.1210 AUTHORITY TO CONTRACT FOR CENTRAL COLLECTION FACILITIES.
181.13 BOARD OF REVIEW ESTABLISHED.
181.131 DUTY TO APPROVE REGULATIONS AND TO HEAR APPEALS.
181.132 RIGHT OF APPEAL.
181.14 DECLARATION OF LEGISLATIVE INTENT.
181.141 COLLECTION OF TAX AFTER TERMINATION OF CHAPTER.
CHAPTER 182 Income Tax Effective January 1, 2016
PART THREE - TRAFFIC CODE
PART FIVE - GENERAL OFFENSES CODE
PART SEVEN - BUSINESS REGULATION CODE
PART NINE - STREETS, UTILITIES AND PUBLIC SERVICES CODE
PART ELEVEN - PLANNING AND ZONING CODE
PART THIRTEEN - BUILDING CODE
PART FIFTEEN - FIRE PREVENTION CODE
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181.08 INTEREST ON UNPAID TAX.
   If any amount of the tax imposed by this chapter, including all taxes withheld or required to be withheld by employers and all installments of estimated taxes required to be paid, is not paid on or before the last date prescribed for payment, interest in the amount of one percent (1%) per month or fraction thereof shall immediately become due on such amount.
(Ord. 2008-16. Passed 3-10-08.)
181.081 PENALTIES ON UNPAID TAX.
   In addition to interest as provided in Section 181.08 hereof, penalties based on the unpaid tax are hereby imposed as follows:
   (a)   For failure to pay taxes due on or before the last date prescribed in this chapter for payment -- other than taxes withheld; two percent (2%) per month or fraction thereof or thirty-five dollars ($35.00), whichever is greater, not to exceed fifty percent (50%) of the amount of taxes not paid.
   (b)   For failure to remit taxes withheld from employees on or before the last date prescribed in this chapter for payment; four percent (4%) per month or fraction thereof, not to exceed fifty percent (50%) of the amount of taxes not remitted.
   (c)   If the sum of the amounts of quarterly installment payments made for the current tax year totals less than eighty (80%) of the amount of tax due for such year, as shown by the annual return, a penalty of twenty-five dollars ($25.00) shall be assessed; provided, however, that no such penalty shall be assessed if the amount of quarterly installment payments made for such current tax year is equal to or greater than amount of the tax due for the immediately preceding tax year.
      (Ord. 2001-36. Passed 9-10-01.)
181.082 EXCEPTIONS.
   A penalty shall not be assessed on an additional tax assessment made by the Administrator when a return has been filed in good faith and the tax paid thereof within the time prescribed by the Administrator; and provided further, that, in the absence of fraud, neither penalty nor interest shall be assessed on any additional tax assessment resulting from a federal audit, providing an amended return is filed and the additional tax is paid within three (3) months after a final determination of the federal tax liability.
(Ord. 2001-36. Passed 9-10-01.)
181.083 ABATEMENT OF INTEREST AND PENALTY.
   The Administrator shall have the authority to abate a penalty and/or interest for amounts of less than one hundred dollars ($100.00) for good cause shown. Upon recommendation of the Administrator the Board of Review may abate penalty and/or interest for amounts of one hundred dollars ($100.00) or more for good cause shown. The Board of Review additionally has the authority to:
   (a)   Abate penalty and/or interest upon an appeal from the refusal of the Administrator to abate a penalty and/or interest for an amount less than one hundred dollars ($100.00) for good cause shown;
   (b)   Or an appeal to the Board despite the Administrator’s decision not to recommend an abatement in the amount of one hundred dollars ($100.00) or more for good cause shown.
(Ord. 2007-39. Passed 10-9-07.)
181.084 VIOLATIONS.
   Any person who shall:
   (a)   Fail, neglect or refuse to make any return or declaration required by this chapter; or
   (b)   Make any incomplete, false or fraudulent return; or
   (c)   Fail, neglect or refuse to pay the tax, penalties or interest imposed by this chapter, or
   (d)   Fail, neglect or refuse to withhold the tax from his employees or remit such withholding to the Administrator; or
   (e)   Refuse to permit the 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
   (f)   Fail to appear before the 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 or subpoena of the Administrator; or
   (g)   Refuse to disclose to the Administrator any information with respect to the income or net profits of a taxpayer; or
   (h)   Fail to comply with the provisions of this chapter or any order or subpoena of the Administrator authorized hereby; or
   (i)   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; or
   (j)   Fail to use ordinary diligence in maintaining proper records of employees' residence addresses, total wages paid and City of Brooklyn tax withheld, or to knowingly give the Administrator false information; or
   (k)   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;
shall be guilty of a first degree misdemeanor and shall be fined not more than one thousand dollars ($1,000) or imprisoned not more than six (6) months or both, for each offense.
(Ord. 2001-36. Passed 9-10-01.)
181.085 LIMITATION ON PROSECUTION.
   All prosecutions for violations of any of the provisions of this chapter shall be commenced within the time period provided for by the general laws of the State of Ohio.
(Ord. 2001-36. Passed 9-10-01.)
181.086 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. 2001-36. Passed 9-10-01.)
181.09 UNPAID TAXES RECOVERABLE AS OTHER DEBTS.
   All taxes imposed by this chapter shall be collectible, together with any interest and penalties thereon, by suit, as other debts of like amount are recoverable. Civil actions to recover such taxes and penalties and interest on such taxes shall be brought within the time period provided for by the general laws of the State of Ohio. Except in the case of fraud, or omission of a substantial portion of income subject of this tax, or of failure to file a return, an additional assessment shall not be made after three (3) years from the time the return was due or filed, whichever is later, provided, however, in those cases in which a Commissioner of Internal Revenue and the taxpayer have executed a waiver of the federal statute of limitation, the period within which an additional assessment may be made by the Administrator shall be one (1) year from the time of the final determination of the federal tax liability.
(Ord. 2001-36. Passed 9-10-01.)
181.091 REFUND TAXES ERRONEOUSLY PAID.
   Taxes erroneously paid shall not be refunded unless a claim for refund is made within three (3) years from the date which such payment was made or the return was due, or within three (3) months after the final determination of the federal tax liability, whichever is later.
(Ord. 2001-36. Passed 9-10-01.)
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