(a) The City Treasurer shall demand and receive all taxes due the City and shall make a written report to Council each quarter of all moneys collected during the preceding quarter.
(b) The income tax operation shall be a division of the City Treasurer's Department. The City Treasurer shall appoint the Income Tax Director and all other personnel of the Income Tax Division.
(c) The tax shall be administered by the Income Tax Director who shall be administrative head of the Income Tax Division and shall further be administered by such officers, deputy clerks, cashiers, investigators, collectors and other employees as authorized by a personnel ordinance. (Ord. 31-68. Passed 1-29-68.)
(d) The Director shall maintain accurate records showing the amount received from each taxpayer and the date of such receipt. He shall also be responsible for the re-examination and correction of the returns. The Income Tax Director shall further fix the amount of tax due from a taxpayer who fails to file a return or who has filed a return which does not show the proper amount of tax due after he has established the same from an audit or examination of the taxpayer's income and shall mail to the taxpayer a written statement showing the amount of the tax so fixed together with the interest and penalties thereon, if any.
(Ord. 186-86. Passed 8-25-86.)
(e) Any reproduction of any return, document, or other matter made in accordance with state archival standards, including Ohio ERC guidelines, shall have the same legal status as the original, and any such reproduction shall, if properly authenticated, be admissible in evidence in any judicial or administrative proceeding as if it were the original, whether or not the original is in existence. (Ord. 207-2014. Passed 10–6-14.)
(f) The Treasurer shall mail to all prospective taxpayers by January 30 of each year a tax return or an explanatory notice of obligation advising of the duty under this chapter to file a City income tax return and of the deadline for filing.
(Ord. 238-2010. Passed 11-29-10.)
(Ord. 238-2010. Passed 11-29-10.)
(g) The City Treasurer is authorized to waive interest and penalties and adjust and settle claims for disputed City income taxes, including payment of withholding taxes and estimated payments, where the settlement amount involved does not exceed fifteen thousand dollars ($15,000), except as otherwise provided in this chapter. Disputed claims in excess of fifteen thousand dollars ($15,000) shall be handled as a legal claim in accordance with the provisions of Section 127.04(c).
(Ord. 77-91. Passed 4-29-91.)
(Ord. 77-91. Passed 4-29-91.)