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(a) The Superintendent or any authorized employee is hereby authorized to examine the books, papers, records and copies of Federal Income Tax Returns of any employer or of any taxpayer or person subject to, or whom the Superintendent believes is subject to, the provisions of this chapter, for the purpose of verifying the accuracy of any return made, or, if no return was made, to ascertain the tax due under this chapter. Every such employer, supposed employer, taxpayer or supposed taxpayer, is hereby directed and required to furnish, within ten days following a written request by the Superintendent, or his or her duly authorized agent or employee, the means, facilities and opportunity for making such examinations and investigations as are hereby authorized.
(b) The Superintendent is hereby authorized to order any person presumed to have knowledge of the facts to appear before him or her and may examine such person, under oath, concerning any income which was or should have been returned for taxation or any transaction tending to affect such income, and for this purpose may compel the production of books, papers, records and copies of Federal Income Tax Returns and the attendance of all persons before him or her, whether as parties or witnesses, whenever he or she believes such persons have knowledge of such income or information pertinent to such inquiry.
(c) The refusal to produce books, papers, records and copies of Federal Income Tax Returns, the refusal to submit to such examination by any employer or person subject or presumed to be subject to the tax, or by any officer, agent or employee of a person subject to the tax or required to withhold tax, or the failure of any person to comply with the provisions of this section or with an order or subpoena of the Superintendent authorized hereby, shall be deemed a violation of this chapter, punishable as provided in Section 880.99.
(d) Any information gained as a result of returns, investigations, hearings, or verifications required or authorized by this chapter is confidential, and no person shall disclose such information except in accordance with a proper judicial order or in connection with the performance of that person’s official duties or the official business of the City or as authorized by this chapter or the charter or ordinance authorizing the levy. The Superintendent may furnish copies of returns filed under this chapter to the internal revenue service and to the Tax Commissioner. Any person divulging such information in violation of this chapter, shall, upon conviction thereof, be deemed guilty of a misdemeanor and shall be subject to a fine or penalty of not more than Five Hundred Dollars ($500.00) or imprisoned for not more than six months, or both. Each disclosure shall constitute a separate offense. (Ord. 9-04. Passed 7-19-04.)
(e) Every taxpayer shall retain all records necessary to compute his or her tax liability for a period of five years from the date his or her return is filed or the withholding taxes are paid.
(Ord. 30-70. Passed 7-13-70.)
(f) The Superintendent is hereby authorized to engage the services of one or more consultants, accountants or outside auditors to assist him or her in carrying out the duties assigned to him or her under this chapter. Any such consultant, accountant or auditor shall be bound by the provisions of this chapter as the same apply to the Superintendent and authorized employees of the City, specifically the provisions of this section.
(Ord. 20-94. Passed 11-21-94.)
(a) All taxes imposed and all moneys withheld or required to be withheld by employers under the provisions of this chapter and remaining unpaid after they become due shall bear interest at the Federal short-term rate as defined in Ohio R.C. 5703.47, plus three percent per month or fraction thereof. (Ord. 12-96. Passed 12-16-96.)
(b) In addition to interest as provided in subsection (a) hereof, penalties based on the unpaid tax are hereby imposed as follows:
(1) For failure to pay taxes due, other than taxes withheld: ten percent during the first six months, and an additional one and one-half percent per month or fraction thereof.
(2) For failure to remit taxes withheld from employees: three percent per month or fraction thereof, or ten percent, whichever is greater.
(3) When the taxpayer has failed to file a declaration on which he or she has estimated and paid a tax equal to or greater than the tax paid for the previous year, or has failed to file a declaration on which he or she has estimated and paid tax equal to or greater than ninety percent of the actual tax for the year, or has failed to file a final return and pay the total tax on or before the end of the month following the end of his or her taxable year: ten percent of the difference between ninety percent of the actual tax for the year and the amount paid through withholding or declaration.
Except in the case of fraud, the penalty shall not exceed fifty percent of the unpaid tax.
(c) A penalty shall not be assessed on an additional tax assessment made by the Superintendent when a return has been filed in good faith and the tax paid thereon within the time prescribed by the Superintendent. Further, in the absence of fraud, neither penalty nor interest shall be assessed on any additional tax assessment resulting from a Federal audit, provided that an amended return is filed and the additional tax is paid within three months after final determination of the Federal tax liability.
(d) Upon recommendation of the Superintendent, the Board of Adjudication may abate penalty or interest, or both.
(e) In no case shall penalty and interest charges be levied when the total of such penalty and interest amounts to less than ten dollars ($10.00).
(f) Any person required to withhold the tax who knowingly fails to withhold such tax or pay over such tax, or who knowingly attempts in any manner to evade or defeat such tax or the payment thereof, shall, in addition to other penalties provided by law, be liable to a penalty equal to the total amount of the tax evaded, not withheld or not paid over. No other penalty under this section shall be applied to any offense to which this penalty is applied.
(g) A penalty shall be assessed for the failure to file tax returns, informational reports or any other filing as required by this section. If the required filing is not more than 120 days late, the penalty assessed shall be twenty-five dollars ($25.00). If the required filing is more than 120 days late, the penalty assessed shall be fifty dollars ($50.00). Filings shall be deemed timely if postmarked by the due date.
(h) Penalty and interest will not be assessed for failure to pay estimated tax against an individual who resides in the City but was not domiciled here on the first day of January of the current year.
(Ord. 30-70. Passed 7-13-70; Ord. 1-97. Passed 2-17-97; Ord. 9-04. Passed 7-19-04; Ord. 12-10. Passed 7-19-10.)
(a) All taxes imposed by this chapter shall be collectible, together with any interest and penalties thereon, by suit, as other debts of like amount are recoverable. Except in the case of fraud, omission of twenty-five percent of income subject to this tax, or failure to file a return, an additional assessment shall not be made after three years from the time the return was due or filed, whichever is later. However, in those cases in which the Commissioner of Internal Revenue and the taxpayer have executed a waiver of the Federal statute of limitations, the period within which an additional assessment may be made by the Superintendent shall be one year from the time of the final determination of the Federal tax liability.
(b) Taxes erroneously paid shall not be refunded unless a claim for refund is made within the time specified in Ohio R.C. 718.06.
(c) Additional amounts of less than five dollars ($5.00) shall not be refunded or assessed unless such assessment results from income which the taxpayer has failed to report.
(Ord. 30-70. Passed 7-13-70; Ord. 12-10. Passed 7-19-10.)
(a) No person shall:
(1) Fail, neglect or refuse to make any return or declaration required by this chapter;
(2) Make any incomplete, false or fraudulent return;
(3) Knowingly fail or refuse to pay the tax, penalties or interest imposed by this chapter;
(4) Knowingly fail or refuse to withhold the tax from his or her employees and remit such withholding to the Superintendent;
(5) Refuse to permit the Superintendent or any duly authorized agent or employee to examine his or her or his or her employer’s books, records, papers and copies of Federal Income Tax Returns relating to the income or net profits of a taxpayer;
(6) Fail to appear before the Superintendent and to produce his or her or his or her employer’s books, records, papers or copies of Federal Income Tax Returns relating to the income or net profits of a taxpayer upon order or subpoena of the Superintendent;
(8) Refuse to disclose to the Superintendent any information with respect to the income or net profits of a taxpayer;
(9) Fail to comply with the provisions of this chapter or any order or subpoena of the Superintendent; or
(10) Attempt to do anything whatever to avoid the payment of the whole or any part of the tax, penalties or interest imposed by this chapter.
(b) Any person subject to the provisions of this chapter who has failed to file a return, has filed an incorrect return or has failed to pay the full amount of tax due, shall not be deemed to have committed an offense punishable under the provisions of Section 880.99 until the assessment issued against him or her under the provisions of Section 880.11 has become due and payable.
(c) Any person who has filed a return under the provisions of this chapter, indicating the amount of tax due, and who has failed to pay such tax, together with penalties or interest that may have accrued thereon, shall not be deemed to have committed an offense for having knowingly failed to pay the tax, penalties or interest due as provided in paragraph (a)(3) hereof, until the date of the filing of such return.
(d) The term “person,” as used in this section, shall, in addition to the meaning prescribed in Section 880.02(n), include, in the case of an association or corporation not having any partner, member or officer within the City, any employee or agent of such association or corporation who can be found within the corporate limits of the City.
(e) All prosecutions under this section must be commenced within the time specified by applicable law.
(f) The failure of any employer, taxpayer or other person to receive or procure a return, declaration or other required form shall not excuse him or her from making any information return, return or declaration, from filing such forms, or from paying the tax. (Ord. 30-70. Passed 7-13-70; Ord. 12-10. Passed 7-19-10.)
(a) Board of Adjudication.
(1) A Board of Adjudication, consisting of the Manager, or a person designated by him or her, the Finance Director, or a person designated by him or her, and the Law Director, or an Assistant Law Director designated by him or her, is hereby established. The Board shall select, each year for a one-year term, one of its members to serve as Chairperson and one to serve as Secretary. A majority of the members of the Board shall constitute a quorum.
(2) The Board shall adopt its own procedural rules and shall keep a record of its proceedings. All hearings of the Board shall be conducted privately and the provisions of Section 880.12, with reference to the confidential character of information required to be disclosed by this chapter, shall apply to such matters as may be presented to the Board of Adjudication.
(3) The Board shall have the authority, upon request of the Superintendent, to modify, in whole or in part, any assessment of tax, penalty and/or interest required to be made by this chapter. In addition, the Board may authorize the Superintendent to accept partial payments for a period in excess of the time authorized in Section 880.11.
(Ord. 30-70. Passed 7-13-70; Ord. 26-24. Passed 11-18-24.)
(b) Board of Tax Appeals.
(1) A Board of Tax Appeals, consisting of three representative residents of the City, not otherwise employed by the City, to be appointed by Council for terms of three years, is hereby established. Initially, members shall be appointed for one, two and three-year terms, respectively. Thereafter, members shall be appointed to and shall serve for three-year terms. (Ord. 6-86. Passed 3-17-86.)
(2) One of the members of the Board appointed by Council shall be chosen by the members as Chairperson of the Board, and all members may receive per diem compensation to be fixed by Council. A majority of the members of the Board shall constitute a quorum. The Board shall adopt its own procedural rules and keep a record of its proceedings. All hearings by the Board may be conducted privately and the provisions of Section 880.12, with reference to the confidential character of information required to be disclosed by this chapter, shall apply to such matters as may be heard on appeal before the Board.
(3) The Board shall, on hearing, have jurisdiction to affirm, reverse or modify any assessment, ruling or decision, or any part thereof, made by the Superintendent, from which an appeal has been filed, as provided in Section 880.11. (Ord. 30-70. Passed 7-13-70.)
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