(a) An “opinion of the Tax Director” means an opinion issued under this section with respect to prospective municipal income tax liability. It does not include ordinary correspondence of the Tax Director.
(b) A taxpayer may submit a written request for an opinion of the Tax Director as to whether or how certain income, source of income, or a certain activity or transaction will be taxed. The written response of the Tax Director shall be an “opinion of the Tax Director” and shall bind the Tax Director, in accordance with Divisions (c), (g), and (h) of this section, provided all of the following conditions are satisfied:
(1) The taxpayer's request fully and accurately describes the specific facts or circumstances relevant to a determination of the taxability of the income, source of income, activity, or transaction, and, if an activity or transaction, all parties involved in the activity or transaction are clearly identified by name, location, or other pertinent facts.
(2) The request relates to a tax imposed by the City of Brook Park in accordance with this Part 18.
(3) The Tax Director's response is signed by the Tax Director and designated as an “opinion of the Tax Director.”
(c) An opinion of the Tax Director shall remain in effect and will protect the taxpayer for whom the opinion was prepared and who reasonably relies on it from liability for any taxes, penalty, or interest otherwise chargeable on the activity or transaction specifically held by the Tax Director's opinion to be taxable in a particular manner or not to be subject to taxation for any taxable years that may be specified in the opinion, or until the earliest of the following dates:
(1) The effective date of a written revocation by the Tax Director sent to the taxpayer by certified mail, return receipt requested. The effective date of the revocation shall be the taxpayer's date of receipt or one year after the issuance of the opinion, whichever is later;
(2) The effective date of any amendment or enactment of a relevant section of the Ohio Revised Code, uncodified state law, or this Part 18 that would substantially change the analysis and conclusion of the opinion of the Tax Director;
(3) The date on which a court issues an opinion establishing or changing relevant case law with respect to the Ohio Revised Code, uncodified state law, or this Part 18;
(4) If the opinion of the Tax Director was based on the interpretation of federal law, the effective date of any change in the relevant federal statutes or regulations, or the date on which a court issues an opinion establishing or changing relevant case law with respect to federal statutes or regulations;
(5) The effective date of any change in the taxpayer's material facts or circumstances;
(6) The effective date of the expiration of the opinion, if specified in the opinion.
(d) (1) A taxpayer is not relieved of tax liability for any activity or transaction related to a request for an opinion that contained any misrepresentation or omission of one or more material facts.
(2) If the taxpayer knowingly has misrepresented the pertinent facts or omitted material facts with intent to defraud the City of Brook Park in order to obtain a more favorable opinion, the taxpayer may be in violation of Section 1815.01.
(e) If the Tax Director provides written advice under this section, the opinion will include a statement that:
(1) The tax consequences stated in the opinion may be subject to change for any of the reasons stated in division (c) of this section;
(2) It is the duty of the taxpayer to be aware of such changes.
(f) The Tax Director may refuse to offer an opinion on any request received under this section.
(g) This section binds the Tax Director only with respect to opinions of the Tax Director issued on or after January 1, 2016.
(h) An opinion of the Tax Director binds that Tax Director only with respect to the taxpayer for whom the opinion was prepared. An opinion of a tax administrator of any other municipal corporation does not bind the Tax Director.
(i) The Tax Director shall make available the text of all opinions issued under this section, except those opinions prepared for a taxpayer who has requested that the text of the opinion remain confidential. In no event shall the text of an opinion be made available until the Tax Director has removed all information that identifies the taxpayer and any other parties involved in the activity or transaction.
(j) An opinion of the Tax Director issued under this section or a refusal to offer an opinion under division (f) of this section may not be appealed.
(Ord. 9984-2015. Passed 12-15-15; Ord. 11375-2023. Passed 12-12-23.)