164.33 ACTIONS TO RECOVER; STATUTE OF LIMITATIONS.

   (a)   (1)   i.   Civil actions to recover municipal income taxes, penalties, and interest on municipal income taxes shall be brought within the latter of:

            a)   Three years after the tax was due or the return was filed, whichever is later; or

            b)   One year after the conclusion of the qualifying deferral period, if any.

         ii.   The time limit described in Division (a)(1)(i) of this Section may be extended at any time if both the Tax Administrator and the employer, agent of the employer, other payer, or taxpayer consent in writing to the extension. Any extension shall also extend for the same period of time the time limit described in Division (c) of this Section.

      (2)   As used in this Section, "qualifying deferral period" means a period of time beginning and ending as follows:

         i.   Beginning on the date a person who is aggrieved by an assessment files with a Local Board of Tax Review the request described in Section 164.31 of this Chapter. That date shall not be affected by any subsequent decision, finding, or holding by any administrative body or court that the Local Board of Tax Review with which the aggrieved person filed the request did not have jurisdiction to affirm, reverse, or modify the assessment or any part of that assessment.

         ii.   Ending the later of the sixtieth day after the date on which the final determination of the Local Board of Tax Review becomes final or, if any party appeals from the determination of the Local Board of Tax Review, the sixtieth day after the date on which the final determination of the Local Board of Tax Review is either ultimately affirmed in whole or in part or ultimately reversed and no further appeal of either that affirmation, in whole or in part, or that reversal is available or taken.

   (b)   Prosecutions for an offense made punishable under a resolution or ordinance imposing an income tax shall be commenced within three years after the commission of the offense, provided that in the case of fraud, failure to file a return, or the omission of twenty-five per cent or more of income required to be reported, prosecutions may be commenced within six years after the commission of the offense.

   (c)   A claim for a refund of municipal income taxes shall be brought within the time limitation provided in Section 164.19 of this Chapter.

   (d)   (1)   Notwithstanding the fact that an appeal is pending, the petitioner may pay all or a portion of the assessment that is the subject of the appeal. The acceptance of a payment by the Municipality does not prejudice any claim for refund upon final determination of the appeal.

      (2)   If upon final determination of the appeal, an error in the assessment is corrected by the Tax Administrator, the Local Board of Tax Review, the Ohio Board of Tax Appeals, or any court to which the decision of the Ohio Board of Tax Appeals has been appealed, so that the amount due from the party assessed under the corrected assessment is less than the amount paid, there shall be issued to the appellant or to the appellant's assigns or legal representative a refund in the amount of the overpayment as provided by Section 164.19 of this Chapter, with interest on that amount as provided by Division (d) of this Section.

   (e)   No civil action to recover municipal income tax or related penalties or interest shall be brought during either of the following time periods:

      (1)   The period during which a taxpayer has a right to appeal the imposition of that tax or interest or those penalties;

      (2)   The period during which an appeal related to the imposition of that tax or interest or those penalties is pending.

         (Ord. 93-2015. Passed 11-23-15.)

164.34 ADOPTION OF RULES AND REGULATIONS.

   (a)   Pursuant to Section 718.30 of the Ohio Revised Code, the Municipality pursuant to this Chapter, grants authority to the Tax Administrator to adopt rules and regulations to administer the income tax imposed by the Municipality, subject to the approval of the Board of Review, to adopt, promulgate, and enforce rules and regulations relating to the collection of taxes and the administration and enforcement of the provisions of this Chapter.

   (b)   All rules and regulations adopted under this Section shall be published and posted on the internet.

(Ord. 93-2015. Passed 11-23-15.)

164.35 COLLECTION AFTER TERMINATION OF CHAPTER.

   (a)   This Chapter 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 Chapter 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 or for the punishment of violations of this Chapter have been fully terminated, subject to the limitations contained in Section 164.33.

   (b)   Annual returns due for all or any part of the last effective year of this Chapter shall be due on the date provided in Section 164.13 as though the same were continuing.

(Ord. 93-2015. Passed 11-23-15.)

164.36 SAVINGS CLAUSE.

   If any sentence, clause, Section or part of this Chapter, 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 Chapter so found and shall not affect or impair any of the remaining provisions, sentences, clauses, Sections or other parts of this Chapter. It is hereby declared to be the intention of the legislative authority of the Municipality that this Chapter would have been adopted had such unconstitutional, illegal or invalid sentence, clause, Section or part thereof not been included in this Chapter.

(Ord. 93-2015. Passed 11-23-15.)

164.37 VIOLATIONS; PENALTY.

   (a)   Except as provided in Division (b) of this Section, whoever violates Section 164.28 of this Chapter, Section 164.29 of this Chapter, or Section 164.10 of this Chapter 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 violation is punishable by dismissal from office or discharge from employment, or both.

   (b)   Any person who discloses 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 Section 164.29 of this Chapter constitutes a separate offense.

   (d)   Whoever violates any provision of this Chapter for which violation no penalty is otherwise provided, is guilty of a misdemeanor of the first degree. By way of an illustrative enumeration, violations of this Chapter include but are not limited to the following acts, conduct, and/or omissions.

      (1)   Fail, neglect or refuse to make any return or declaration required by this Chapter; 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 Chapter; 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 164.10; 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 Chapter 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 Chapter; 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 Chapter.

      (14)   For purposes of this Section, any violation that does not specify a culpable mental state or intent, shall be one of strict liability and no culpable mental state or intent shall be required for a person to be guilty of that violation.

      (15)   For purposes of this Section, the term "person" shall, in addition to the meaning prescribed in Section 164.05, 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 charged with the responsibility of filing the municipal income tax returns and making the payments of the municipal income tax as required by this Chapter. (Ord. 93-2015. Passed 11-23-15.)

164.38 REPORTING TENANT RESIDENCY.

   The Tax Administrator may require any owner of rented or leased residential or commercial premises to file with the Division of Taxation of the City a report showing the name and address of each tenant who occupies the residential or commercial premises in the City. This report shall be on a form furnished by the Division of Taxation and may not be required more than once in any six month period.

(Ord. 93-2015. Passed 11-23-15.)

164.39 TAX REGULATION FOR THE BUILDING TRADES.

   (a)   "Building trades" means the engagement in the improvement of real property for monetary consideration and encompasses, but is not limited to, the following crafts, trades or businesses, site construction, demolition, earthwork, utilities, paving, plumbing, electrical, masonry, carpentry, general construction, metal fabrication, erection, waterproofing, insulation, roofing, siding, glazing, lathing, plastering, drywalling, tile setting, flooring, painting, decorating, sign building and erecting, and landscaping.

   (b)   All persons, partnerships, corporations, or other business entities engaged in a building trade and doing business within the City shall register with the Tax Department and file all required tax forms.

   (c)   Registration shall consist of the identification of the business's name, primary office address, telephone number, tax identification number, name of the general manager or managers, and the name address and telephone number of any designated statutory agent for the acceptance of process and any other such information designated by the Tax Administrator. Registration shall be made upon forms provided by the Tax Administrator. Registration shall be updated upon the change of any provided information or upon the request of the Tax Administrator.

   (d)    The Tax Department shall issue a Certificate of Compliance to all businesses who are registered as provided herein and whose tax returns are current; including, but not limited to reports of both employee and nonemployee compensation. The Tax Administrator may cancel a Certificate of Compliance if any of the following occur; the business registration contains any false information or fails to disclose any required information; the person, partnership, corporation or other business entity fails to make any required return or payment thereon; or the person, partnership, corporation or other business entity otherwise violates this chapter.

   (e)   Prior to obtaining a permit to perform work in the City, every person, partnership, corporation or other business entity engaged in a building trade shall provide the permitting authority with a valid Certificate of Compliance issued by the Tax Department and shall complete a form as specified by the Tax Department to provide the location of the job and identify any sub- contractors used thereon.

   (f)   All payments to sub-contractors must be reported on Federal Tax Form 1099 or an acceptable substitute and must include the amount of compensation paid to the sub-contractor. Failure to furnish such a report shall result in the disallowance of all sub-contractor expenses, which shall be taxable to the Contractor.

   (g)   The owner or occupant of a residence shall not be required to possess a Certificate of Compliance for any work they may legally perform on their own residence. If such a person is acting as their own general contractor and they are employing sub-contractors, each sub- contractor must have a Certificate of Compliance.

   (h)   Except as otherwise provided herein, no person, partnership, corporation or other business entity shall:

      (1)   Perform work in a building trade unless they possess a valid Certificate of Compliance issued by the Tax Department;

      (2)   Knowingly make a false statement on a registration form;

      (3)   Fail to file any mandated form;

      (4)   Present a certificate of compliance to obtain any permit or other work approval from the City knowing that the certificate has been canceled.

      (5)   Otherwise fail to comply with the obligations of this section.

   (i)   Any person, partnership, corporation, or other business entity that violates any provision of this section is guilty of a misdemeanor of the first degree. Each day that the violation is committed or permitted to continue shall constitute a separate violation.

(Ord. 93-2015. Passed 11-23-15.)