(A) Every campaign finance entity shall file a report of campaign contributions and expenditures in accordance with the provisions of this section on forms as prescribed by the Board. Campaign finance reports are required by all campaign finance entities, regardless of whether or not the candidate withdraws subsequent to filing a certificate of candidacy or the outcome of the election. Each report shall contain all contributions received and expenditures made in furtherance of the candidate's nomination or election by the campaign finance entity, from any other person (including the candidate or his/her spouse) or groups of persons.
(B) Each report shall contain the following information:
(1) The name and address of the candidate and the campaign finance entity's treasurer;
(2) The office sought by the candidate;
(3) The date on which the report is filed;
(4) The name and current address of each contributor of election campaign contributions;
(5) The dollar amount of each contribution, or if not money, a description and estimated value of such non-monetary contributions, not including volunteer service;
(6) The date, dollar amount, and nature of each expenditure made; and
(7) Written verification by the treasurer of the campaign finance entity.
(C) Campaign finance reports shall be filed with the Board. All reports shall be maintained by the Board for a period of five years. Reports shall be made available for public inspection and copying during normal business hours.
(D) Each report filed shall be completed through and including the fourth day preceding the day by which that report is to be filed. The initial report filed shall indicate the initial balance of the campaign account and shall contain all contributions received and expenditures made since the closing date of the last report in the preceding election to fill the office for which the person is a candidate. Each subsequent report filed shall contain information regarding contributions received and expenditures made since the end of the period for which the last statement was filed.
(1) The first report shall be filed no later than noon of the fifteenth day before the general election.
(2) The second report shall be filed within ten days following the date of the general election. In the case of a runoff election, the candidates in the runoff election shall file their final report within ten days after the runoff election.
(3) Before a campaign finance entity may be closed in accordance with this chapter, a final report shall be filed. The final report required by division (D)(2) above may be deemed the final report if it is clearly marked as such and must be filed no more than ten days after the election.
(4) If the campaign finance entity is closed after the final report has been filed, a financial report must be filed with the Board that indicates the final disposition of all funds received and shows that the account has been closed with a balance of $0.00.
(E) Any person who violates any of the provisions of this section shall be guilty of a misdemeanor, punishable by a fine of $500 and/or incarceration of up to 90 days.
(Ord. 01-2014, passed 4-7-2014)