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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.)
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.)
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.)
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.)
A resident of Brooklyn who is required to and does pay, or has acknowledged liability for, a municipal tax on or measured by income, to another municipality upon the same income taxable under this chapter, may claim a credit of the amount of tax paid by him or her on his or her behalf to such other municipality but not in excess of the tax assessed by this chapter on such income; provided, however, that a resident of Brooklyn may not, pursuant to a decision of the Administrator, be entitled to such credit in the event he or she shall fail, neglect or refuse to file a return or form as is prescribed by the Administrator and required by this chapter.
(Ord. 2008-5. Passed 1-28-08.)
The funds collected under the provisions of this chapter of the City of Brooklyn shall be disbursed in the following manner:
(a) First, such part thereof as shall be necessary to defray all expense of collecting the tax and of administering and enforcing the provisions of this chapter shall be paid.
(Ord. 2001-36. Passed 9-10-01.)
(b) Effective January 1, 2007, it is hereby determined that the balance remaining after payment of expenses referred to in subsection (a) hereof shall be deposited eighty- five percent (85%) into the General Fund and fifteen percent (15%) into the Capital Improvement Fund.
(Ord. 2007-4. Passed 2-12-07.)
(Ord. 2007-4. Passed 2-12-07.)
It shall be the duty of the Administrator to receive the tax imposed by this chapter in the manner prescribed herein from the taxpayers; to keep an accurate record thereof, and to report all moneys so received; provided, however, that nothing in this Section 181.12 or elsewhere in this chapter shall be construed to prohibit the designation and use by the Administrator of public depository, as defined in Chapter 135 of the Ohio Revised Code, to receive on behalf of the Administrator and the City of Brooklyn, and to deposit to an account of the City of Brooklyn established therefor with such public depository, the tax, including any penalties and interest thereon, imposed by this chapter.
(Ord. 2001-36. Passed 9-10-01.)
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