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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.)
(A) This Ordinance shall continue in full force and effect insofar as the levy of taxes is concerned until repealed, and insofar as the collection of taxes levied hereunder and actions and proceedings for collecting any tax so levied or enforcing any provisions of this Ordinance are concerned, it shall continue in full force and effect until all of the taxes levied in the aforesaid period are fully paid and any and all suits and prosecutions for the collection of taxes of for the punishment of violations of this ordinance have been fully terminated, subject to the limitations contained in Section 182.19.
(B) Annual returns due for all or any part of the last effective year of this ordinance shall be due on the date provided in Section 182.091 as though the same were continuing.
(Ord. 2015-34. Passed 11-19-15.)
If any sentence, clause, section or part of this ordinance, or any tax imposed against, or exemption from tax granted to, any taxpayer or forms of income specified herein is found to be unconstitutional, illegal or invalid, such unconstitutionality, illegality, or invalidity shall affect only such clause, sentence, section or part of this ordinance so found and shall not affect or impair any of the remaining provisions, sentences, clauses, section or other parts of this ordinance. It is hereby declared to be the intention of the legislative authority of the Municipality that this ordinance would have been adopted had such unconstitutional, illegal or invalid sentence, clause, section or part thereof not been included in this ordinance.
(Ord. 2015-34. Passed 11-19-15.)
(A) Except as provided in division (B) of this section, whoever violates Section 182.15, division (A) of Section 182.14 by failing to remit municipal income taxes deducted and withheld from an employee, shall be guilty of a misdemeanor of the first degree and shall be subject to a fine of not more than one thousand dollars or imprisonment for a term of up to six months, or both. In addition, the violations is punishable by dismissal from office or discharge from employment, or both.
(B) Any person who disclosed information received from the Internal Revenue Service in violation of Internal Revenue Code Sec. 7213(a), 7213A, or 7431 shall be guilty of a felony of the fifth degree and shall be subject to a fine of not more than five thousand dollars plus the costs of prosecution, or imprisonment for a term not exceeding five years, or both. In addition, the violation is punishable by dismissal from office or discharge from employment, or both.
(C) Each instance of access or disclosure in violation of division (A) of Section 182.14 constitutes a separate offense.
(D) Whoever violates any of the provisions of this Ordinance, and/or violates any of the provisions of this Ordinance for which no penalty is otherwise provided, shall be deemed guilty of a first-degree misdemeanor and fined not more than one thousand dollars or imprisoned not more than six months, or both, for each offense. By way of an illustrative enumerations, violations of this Ordinance shall include but not be limited to the following acts, conduct, and/or omissions:
(1) Fail, neglect, or refuse to make any return or declaration required by this Ordinance or
(2) Knowingly make any incomplete return; or
(3) Willfully fail, neglect, or refuse to pay the tax, penalties, and interest, or any combination thereof, imposed by this Ordinance; or
(4) Cause to not be remitted the city income tax withheld from qualifying wages of employees to the Municipality municipal corporation as required by Section 182.051; or
(5) Neglect or refuse to withhold or remit municipal income tax from employees; or
(6) Refuse to permit the Tax Administrator or any duly authorized agent or employee to examine his or her books, records, papers, federal and state income tax returns, or any documentation relating to the income or net profits of a taxpayer; or
(7) Fail to appear before the Tax Administrator and to produce his or her books, records, papers, federal and state income tax returns, or any documentation relating to the income or net profits of a taxpayer upon order or subpoena of the Tax Administrator; or
(8) Refuse to disclose to the Tax Administrator any information with respect to such person's income or net profits, or in the case of a person responsible for maintaining information relating to his or her employers' income or net profits, such person's employer's income or net profits; or
(9) Fail to comply with the provisions of this ordinance or any order or subpoena of the Tax Administrator; or
(10) To avoid imposition or collection of municipal income tax, willfully give to an employer or prospective employer false information as to his or her true name, correct social security number and residence address, or willfully fail to promptly notify an employer or a prospective employer of any change in residence address and date thereof; or
(11) Fail, as an employer, agent of an employer, or other payer, to maintain proper records of employees residence addresses, total qualifying wages paid and municipal tax withheld, or to knowingly give the Tax Administrator false information; or
(12) Willfully fail, neglect, or refuse to make any payment of estimated municipal income tax for any taxable year or any part of any taxable year in accordance with this Ordinance; or
(13) Attempt to do anything whatsoever to avoid the payment of the whole or any part of the tax, penalties or interest imposed by this Ordinance.
(14) For purposes of this Section, the term "person" shall, in addition to the meaning prescribed in Section 182.03, include in the case of a corporation, association, pass-through entity or unincorporated business entity not having any resident owner or officer within the city, any employee or agent of such corporation, association, pass-through entity or unincorporated business entity who has control or supervision over or is charges with the responsibility of filing the municipal income tax returns and making the payments of the municipal income tax as required by this Ordinance.
(Ord. 2015-34. Passed 11-19-15.)