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(A) The county may grant any business entity an extension of not more than six months, unless a longer extension has been granted by the Internal Revenue Service or is agreed to by the county and the business entity, for filing its return, if the business entity, on or before the date prescribed for payment of the occupational license tax, requests the extension and pays the amount properly estimated as its tax.
(B) If the time for filing a return is extended, the business shall pay, as part of the tax, an amount equal to 12% per annum simple interest on the tax shown due on the return, but not been previously paid, from the time the tax was due until the return is actually filed and the tax paid to the county. A fraction of a month is counted as an entire month.
(Ord. KOC 220.17 (2006), passed 11-21-2006)
(A) Where there has been an overpayment of tax under § 110.19, a refund or credit shall be made to the employer to the extent of overpayment only if a written application for refund or credit is received by the county from the employer within two years from the date the overpayment was made.
(B) An employee who has compensation attributable to activities performed outside the county, based on time spent outside the county, whose employer has withheld and remitted to this county, the occupational license tax on the compensation attributable to activities performed outside the county, may file for a refund within two years of the date prescribed by law for the filing of a return. The employee shall provide a schedule and computation sufficient to verify the refund claim and the county may confirm with the employer the percentage of time spent outside the county and the amount of compensation attributable to activities performed outside the county prior to approval of the refund.
(Ord. KOC 220.17 (2006), passed 11-21-2006)
(A) (1) As soon as practicable after each return is received, the county may examine and audit the return. If the amount of tax computed by the county is greater than the amount returned by the business entity, the additional tax shall be assessed and a notice of assessment mailed to the business entity by the county within five years from the date the return was filed, except as otherwise provided in this division (A).
(a) In the case of a failure to file a return or of a fraudulent return, the additional tax may be assessed at any time.
(b) In the case of a return where a business entity understates net profit, or omits an amount properly includable in net profits, or both, which understatement or omission, or both, is in excess of 25% of the amount of net profit stated in the return, the additional tax may be assessed at any time within six years after the return was filed.
(c) In the case of an assessment of additional tax relating directly to adjustments resulting from a final determination of a federal audit, the additional tax may be assessed before the expiration of the times provided in this division (A), or six months from the date the county receives the final determination of the federal audit from the business entity, whichever is later.
(2) The times provided in this division (A) may be extended by agreement between the business entity and the county. For the purposes of this division (A), a return filed before the last day prescribed by law for filing the return shall be considered as filed on the last day. Any extension granted for filing the return shall also be considered as extending the last day prescribed by law for filing the return.
(B) Every business entity shall submit a copy of the final determination of the federal audit within 30 days of the conclusion of the federal audit.
(C) The county may initiate a civil action for the collection of any additional tax within the times prescribed in division (A) above.
(Ord. KOC 220.17 (2006), passed 11-21-2006)
(A) No suit shall be maintained in any court to restrain or delay the collection or payment of the tax levied by this subchapter.
(B) (1) Any tax collected pursuant to the provisions of this subchapter may be refunded or credited within two years of the date prescribed by law for the filing of a return or the date the money was paid to the county, whichever is the later, except in the following circumstances.
(a) In any case where the assessment period contained in § 110.23 has been extended by an agreement between the business entity and the county, the limitation contained in this division (B) shall be extended accordingly.
(b) If the claim for refund or credit relates directly to adjustments resulting from a federal audit, the business entity shall file a claim for refund or credit within the time provided for in this division (B) or six months from the conclusion of the federal audit, whichever is later.
(2) For the purposes of this division (B) and division (A) above, a return filed before the last day prescribed by law for filing the return shall be considered as filed on the last day.
(C) The authority to refund or credit overpayments of taxes collected pursuant to this subchapter is vested exclusively in the county.
(Ord. KOC 220.17 (2006), passed 11-21-2006)
(A) No present or former employee of any tax district shall intentionally and without authorization inspect or divulge any information acquired by him or her of the affairs of any person, or information regarding the tax schedules, returns, or reports required to be filed with the tax district or other proper officer, or any information produced by a hearing or investigation, insofar as the information may have to do with the affairs of the person’s business. This prohibition does not extend to information required in prosecutions for making false reports or returns for taxation, or any other infraction of the tax laws, or in any way made a matter of public record, nor does it preclude furnishing any taxpayer or the taxpayer’s properly-authorized agent with information respecting his or her own return. Further, this prohibition does not preclude any employee of the tax district from testifying in any court, or from introducing as evidence returns or reports filed with the tax district, in an action for violation of a tax district tax law or in any action challenging a tax district tax laws.
(B) The county reserves the right to disclose to the Commonwealth Commissioner of Revenue or his or her duly-authorized agent all such information and rights to inspect any of the books and records of the county if the Commonwealth Commissioner of Revenue grants to the county the reciprocal right to obtain information form the files and records of the Commonwealth Department of Revenue and maintains the privileged character of the information so furnished; provided, further, that the county may publish statistics based on such information in such a manner as not to reveal data respecting net profits or compensation of any person or business entity.
(C) In addition, the county is empowered to execute similar reciprocity agreements as described in division (B) above with any other taxing entity should there be a need for exchange of information in order to effect diligent enforcement of this subchapter.
(Ord. KOC 220.17 (2006), passed 11-21-2006) Penalty, see § 110.99
(A) This subchapter shall be effective on July 1, 2005. All taxes and exemptions calculated on a taxable year beginning on a date other than July 1 shall be computed on a pro rata basis.
(B) The effective date of the reduction of the occupational license fee from 0.5% to 0.35% is January 1, 2007.
(Ord. KOC 220.17 (2006), passed 11-21-2006)
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