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(A) (1) (a) Civil actions to recover municipal income taxes and penalties and interest on municipal income taxes shall be brought within the latter of:
(i) Three years after the tax was due or the return was filed, whichever is later; or
(ii) One year after the conclusion of the qualifying deferral period, if any.
(b) The time limit described in division (A)(1)(a) of this section may be extended at any time if both the Tax Administrator and the employer, agent of the employer, other payer, or taxpayer consent in writing to the extension. Any extension shall also extend for the same period of time the time limit described in division (C) of this section.
(2) As used in this section, "qualifying deferral period" means a period of time beginning and ending as follows:
(a) Beginning on the date a person who is aggrieved by an assessment files with a Local Board of Tax Review the request described in Section 182.18. That date shall not be affected by any subsequent decision, finding, or holding by any administrative body or court that the Local Board of Tax Review with which the aggrieved person filed the request did not have jurisdiction to affirm, reverse, or modify the assessment or any part of that assessment.
(b) Ending the later of the sixtieth day after the date on which the final determination of the Local Board of Tax Review becomes final or, if any party appeals from the determinations of the Local Board of Tax Review, the sixtieth day after the date on which the final determination of the Local Board of Tax Review is either ultimately affirmed in whole or in part or ultimately reversed and no further appeal of either that affirmation, in whole or in part, or that reversal is available or taken.
(B) Prosecutions for an offense made punishable under a resolution or ordinance imposing an income tax shall be commenced within three years after the commission of the offense, provided that in the case of fraud, failure to file a return, or the omission of twenty-five per cent or more of income required to be reported, prosecutions may be commenced within six years after the commission of the offense.
(C) A claim for a refund of municipal income taxes shall be brought within the time limitation provided in Section 182.096.
(D) (1) Notwithstanding the fact that an appeal is pending, the petitioner may pay all or a portion of the assessment that is the subject of the appeal. The acceptance of a payment by the Municipality does not prejudice any claim for refund upon final determination of the appeal.
(2) If upon final determination of the appeal an error in the assessment is corrected by the Tax Administrator, upon a appeal so filed or pursuant to a final determination of the Local Board of Tax Review created under Section 182.18, of the Ohio Board of Tax Appeals, or any court to which the decision of the Ohio Board of Tax Appeals has been appealed, so that the amount due from the party assessed under the corrected assessment is less than the amount paid, there shall be issued to the appellant or to the appellant's assigns or legal representative a refund in the amount of the overpayment as provided by Section 182.096, with interest on that amount as provided by division (D) of this section.
(E) No civil action to recover municipal income tax or related penalties or interest shall be brought during either of the following time periods:
(1) The period during which a taxpayer has a right to appeal the imposition of that tax or interest or those penalties;
(2) The period during which an appeal related to the imposition of that tax or interest or those penalties is pending.
(Ord. 2015-34. Passed 11-19-15.)
(A) Pursuant to Section 718.30 of the Revised Code, the Municipality, pursuant to this Ordinance, grants authority to the Tax Administrator to adopt rules to administer the income tax imposed by the Municipality.
(B) All rules adopted under this section shall be published and posted on the internet.
(Ord. 2015-34. Passed 11-19-15.)
(A) For income tax purposes, every owner of one or more rental or leased units, whether residential, commercial, or industrial, within the Municipality is hereby directed to furnish to the Tax Administrator, upon request, a statement of the names and addresses of all persons who newly occupied or vacated such rental and leased units during the period covered by the requested report. The report provided for herein shall be filed at the request of the Income Tax Administrator.
(B) Such report shall be in writing, and shall be delivered to the Tax Administrator by one of the following methods:
(1) Regular US mail delivery to the Income Tax Department
(2) Delivered by electronic mail (E-mail) directly to the Income Tax Department
(3) Facsimile transmission directly to the Income Tax Department
(4) Hand delivery to the Income Tax Department Forms and instruction for reporting shall be made available on the Municipality's website.
(C) For purposes of this section, "tenant" means:
(1) If there is a written lease or rental agreement, the person(s) who signed the written lease or rental agreement with the owner or their agent.
(2) If there is an oral lease or rental agreement, the person(s) who entered into the oral lease or rental agreement with the owner or their agent.
(D) Failure to comply with this section will result in:
(1) Notification (sent by regular US mail) to landlord requiring compliance within thirty days.
(2) Commencing the thirty- first day, each owner, or the duly designated agent thereof, shall be guilty of a minor misdemeanor and shall be fined not more than one hundred dollars.
This penalty shall be assessed for each instance of failure to comply with the reporting requirement.
(E) All employers, contractors or subcontractors who do work in the Municipality shall file a business questionnaire with the Tax Administrator. All requested information is required to be supplied.
(1) Failure to comply with the Income Tax Administrator as specified in section (E), within thirty days of beginning work shall result in a fine of not more than two hundred fifty dollars.
(Ord. 2015-34. Passed 11-19-15.)
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