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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.)
It shall be the duty of the Administrator to enforce payment of all taxes owing to the City of Brooklyn, to keep accurate records for a minimum of five (5) years showing the amount due from each taxpayer required to file declaration and make any return, or both, including taxes withheld, and to show the dates and amounts of payment thereof.
(Ord. 2001-36. Passed 9-10-01.)
Said Administrator is hereby charged with the enforcement of the provisions of this chapter, and is hereby empowered, subject to the approval of the Board of Review, to adopt and promulgate and to enforce rules and regulations relating to any matter or thing pertaining to the collection of taxes and the administration and enforcement of the provisions of this chapter, including provisions for the re-examination and correction of returns.
(Ord. 2001-36. Passed 9-10-01.)
(a) The Administrator is authorized to arrange for the payment of unpaid taxes, interest and penalties on a schedule of installment payments, when the taxpayer has proved to the Administrator that, due to certain hardship conditions, he is unable to pay the full amount of the tax due. Such authorization shall not be granted until proper returns are filed by the taxpayer for all amounts owed by him under this chapter.
(Ord. 2001-36. Passed 9-10-01.)
In any case where a taxpayer has failed to file a return or has filed a return which does not show the proper amount of tax due, the Administrator may determine the amount of tax appearing to be due the City of Brooklyn from the taxpayer and shall send to such taxpayer a written statement showing the amount of tax so determined, together with interest and penalties thereon, if any.
(Ord. 2001-36. Passed 9-10-01.)
(Ord. 2001-36. Passed 9-10-01.)
The Administrator, or any employee of the City of Brooklyn designated in writing by the Administrator, is hereby authorized to examine the books, papers, records and federal income tax returns of any employer or of any taxpayer or person subject to, or whom the Administrator believes is subject to the provisions of this chapter, for the purpose of verifying the accuracy of any return made, or, if no return was made, to ascertain the tax due under this chapter. Every such employer, supposed employer, taxpayer or supposed taxpayer is hereby directed and required to furnish upon written request by the Administrator, or such duly designated employee of the City of Brooklyn, the means, facilities, and opportunity for making such examinations and investigations as are hereby authorized.
(Ord. 2001-36. Passed 9-10-01.)
The Administrator is hereby authorized to order any person presumed to have knowledge of the facts to appear before him and may examine such person, under oath, concerning any income which was or should have been returned for taxation or any transaction tending to affect such income, and for this purpose may compel the production of books, papers, records and federal income tax returns and the attendance of all persons before him, whether as parties or witnesses, whenever he believes such persons have knowledge of such income or information pertinent to such inquiry.
(Ord. 2001-36. Passed 9-10-01.)
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