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(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(A) This Ordinance shall continue in full force and effect insofar as the levy of taxes is concerned until repealed, and insofar as the collection of taxes levied hereunder and actions and proceedings for collecting any tax so levied or enforcing any provisions of this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.)