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(a) Protest and Hearing.
(1) A person served with a notice of deficiency or determination may file a written protest with the Commissioner and request a hearing on the same. Upon timely receipt of a protest, the Commissioner shall fix the time and place for a hearing and shall notify the petitioner thereof, giving notice to the person of not less than seven (7) days. The Commissioner shall hear evidence and testimony presented by the petitioner and may amend, vacate, or affirm the original decision.
(2) At any hearing held as provided under this section, the determination and assessment by the Commissioner shall be prima facie correct and the burden shall be on the petitioner to prove otherwise.
(3) The Commissioner may prescribe rules and regulations governing the form and procedure for protests and hearings.
(4) The decision of the Commissioner shall become final upon the expiration of twenty (20) days from the date notice is provided to the petitioner, unless prior thereto the petitioner files an appeal to the board in accordance with division (b).
(b) Review by Board.
(1) Any decision of the Commissioner rendered under subsection (a) of this section may be appealed by timely filing an appeal to the board of appeals established pursuant to Charter Section 76-6 in the same manner as other appeals to the board. The board shall have authority to amend, vacate, or affirm any such decision appealed from, in conformity with the intent and purpose of this chapter.
(2) Decisions of the board shall become final after thirty (30) days following the date of publication, unless prior thereto the Commissioner or any proper party, appeal the board’s decision pursuant to RC Chapter 2506.
(Ord. No. 878-09. Passed 7-1-09, eff. 7-8-09)
(a) Assessment of Tax.
(1) Except as otherwise provided in this section, an assessment shall be issued within three (3) years from the date the return was due or the date the return was filed, whichever is later.
(2) Where an operator underreports more than twenty-five percent (25%) of the total tax due, an assessment shall be issued within six (6) years from the date the return was due or the date the return was filed, whichever is later.
(3) No limitation in the time for assessment of taxes and associated interest and penalties shall apply in the case of a false or fraudulent return.
(4) An amended return filed pursuant to Section 196.07(c) shall not extend the time provided by any provision of this section.
(b) Offenses.
(1) Except as so provided in paragraph (2) of this section, prosecutions for an offense made punishable under this chapter shall be commenced within three (3) years after commission of the offense.
(2) Prosecutions for an offense made punishable under this chapter relating to the willful failure to pay any tax due or file a required return or attempt to evade the application of the tax shall be commenced within six (6) years after the commission of the offense.
(c) Collection. Any action or suit for collection of taxes assessed shall be commenced within ten (10) years from the date of assessment.
(d) Persons Other than the Taxpayer. The time allowed for any action against a person liable for the payment of any tax, interest, or penalty other than the taxpayer shall be the same as in the case such action was being taken against the taxpayer.
(Ord. No. 878-09. Passed 7-1-09, eff. 7-8-09)
(a) General Rule. Except as otherwise provided in this section, information provided to the Commissioner by a taxpayer or revealed by such in the course of an investigation or private hearing shall be confidential and no person shall disclose such information except in compliance with a proper judicial order from a court of competent jurisdiction, or in the connection with the performance of that person’s official duties or the official business of the City as authorized under the Codified Ordinances.
(b) Disclosure to Other Tax Authorities. The Commissioner may furnish any information obtained under this chapter to the Internal Revenue Service and to the State Tax Commissioner upon request.
(c) Disclosure to Responsible Parties. The Commissioner may disclose any information to any responsible party charged with liability under Section 196.11 for the purpose of monitoring and discharging their obligations there under, including, but not limited to, providing a notice of deficiency issued to a taxpayer.
(d) Disclosure in the Course of Proceeding. The Commissioner may disclose information in the course of any public proceeding or action to collect taxes assessed by the Commissioner.
(Ord. No. 878-09. Passed 7-1-09, eff. 7-8-09)
(a) Failure to File.
(1) A penalty of five percent (5%) of the tax collected for the relevant reporting period shall be assessed for each month, or portion thereof, that the return is not filed after becoming due, up to a maximum penalty of twenty-five percent (25%) of the tax collected for that reporting period.
(2) The tax collected for the relevant reporting period shall be the amount of tax that should have been reported without deduction of any payments for the period that were received in advance of filing.
(b) Failure to Pay. A penalty of one percent (1%) of the amount of tax remaining unpaid after become due shall be assessed for each month, or portion thereof, that such tax is not paid in full.
(c) Timing of Penalty. Any penalty assessed by this section shall be first applied on the first day the return or tax becomes past due and on every first day on the following months thereafter under the terms of such penalty.
(d) Penalties Not Compounded. Penalty amounts due pursuant to this section shall not be compounded by adding any such penalty to the balance of unpaid tax due.
(e) Penalties Not Applied to Interest. Penalties assessed under this section shall not apply to the portion of the unpaid balance comprised of accumulated interest assessed under this chapter.
(Ord. No. 878-09. Passed 7-1-09, eff. 7-8-09)
(a) Interest on Unpaid Balance. Any unpaid balance due, including all tax, penalties, and accumulated interest, shall accrue interest on a daily basis until paid in full.
(b) Rate. The annual rate of interest shall be five percent (5%).
(c) Calculating Interest. Interest shall be assessed daily by multiplying the unpaid balance due by the daily interest rate. Interest shall be compounded daily by adding the daily interest calculated to the unpaid balance due as accumulated interest.
(d) Interest Additional to Penalties. Interest assessed pursuant to this section is in addition to any other penalty amount imposed under this chapter.
(Ord. No. 878-09. Passed 7-1-09, eff. 7-8-09)
(a) Offenses. It shall be a violation of this chapter if any person charged with the duty of collecting and/or remitting the tax imposed:
(1) Fails to file a required remittance return;
(2) Fails to timely pay taxes due;
(3) Files a false or frivolous return;
(4) Attempts to evade the application of the tax;
(5) Fails to perform any duty imposed by this chapter;
(6) Fails to comply with any provision of this chapter;
(7) Knowingly makes a false statement on any return, or in the course of a hearing, or investigation conducted by the Commissioner or his or her designated agent;
(8) Fails to comply with an investigation or subpoena of the Commissioner; or
(9) Denies the lawful request of the Commissioner for access to records.
(b) Penalty. Any person found guilty of violating any of the provisions of this chapter is guilty of a misdemeanor of the first degree. A separate and distinct offense shall be regarded as committed each day on which said person shall commit any such violation or after notification thereof permit any such violation to exist.
(Ord. No. 878-09. Passed 7-1-09, eff. 7-8-09)