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To provide funds to pay for the cost of the improvement, upgrade, extension and/or replacement of the Village of Edon's water and sewer systems, other capital improvements and to support the general fund of the Village of Edon, there be and hereby is levied, in addition to the tax imposed by Section 181.02 of the Codified Ordinances of the Village of Edon, Ohio, a tax upon the earnings and profits at the rate of one-half (1/2) of one percent (1%) per annum, beginning January 1, 2004 upon the following:
(a) On all salaries, wages, commissions and other compensation earned on and after January 1, 2004, by resident individuals of the Village of Edon.
(b) On all salaries, wages, commissions and other compensation earned on and after January 1, 2004, by non-resident individuals of the Village of Edon, for work done or services performed or rendered in the Village of Edon.
(c) On the net profits attributable to Edon, earned on and after January 1, 2004, of all resident unincorporated businesses, professions and other activities derived from work done or services rendered or performed and business or other activities conducted in the Village of Edon.
(d) On the portion of the distributive share of the net profits earned on and after January 1, 2004, of a resident individual, partner or owner of a resident unincorporated business entity attributable to Edon and not levied against such unincorporated business entity.
(e) On the net profits attributable to Edon earned on and after lanuary 1, 2004, of all non-resident unincorporated businesses, professions or other activities, derived from work done or services performed or rendered and business or other activities conducted in the Village of Edon.
(f) On the portion of the distributive share of the net profits earned on and after January l, 2004, of a resident individual, partner or owner of a non-resident unincorporated business entity not attributable to Edon and not levied against such unincorporated business entity.
(g) On the net profits earned on and after January 1, 2004, of all corporations derived from work done or services performed or rendered and business or other activities conducted in the Village of Edon.
(h) The portion of the net profits attributable to the Village of Edon of a taxpayer conducting a business, profession or other activity both within and without the boundaries of the Village of Edon shall be determined as provided in Ohio R.C. 718.02 and in accordance with the Rules and Regulations adopted by the Council of the Village of Edon pursuant to this Chapter.
(1) In the taxation of income which is subject to a taxation by the provisions of this chapter, if the books and records of a taxpayer conducting a business or profession both within and without the boundaries of the Village of Edon shall disclose with reasonable accuracy what portion of its net profit is attributable to that part of the business or profession conducted within the boundaries of the Village of Edon, then only such portion shall be considered as having a taxable situs in the Village of Edon for purposes of income taxation. In the absence of such records, net profit from a business or profession conducted both within and without the boundaries of the Village of Edon shall be considered as having a taxable situs in the Village of Edon for purposes of income taxation in the same portion as the average ratio of:
A. The average net book value of the real and tangible personal property owned or used by the taxpayer in the business or profession in the Village of Edon during the taxable period to the average net book value of all of the real and tangible personal property owned or used by the taxpayer in the business or profession during the same period, wherever situated.
As used in the preceding paragraph, real property shall include property rented or leased by the taxpayer and the value of such property shall be determined by multiplying the annual rental thereon by eight.
B. Wages, salaries, and other compensation paid during the taxable period to persons employed in the business or profession for services performed in the Village of Edon to wages, salaries, and other compensation paid during the same period to persons employed in the business or profession, wherever their services are performed.
C. Gross receipts of the business or profession from sales made and services performed during the taxable period in the Village of Edon to gross receipts of the business or profession during the same period from sales and services, wherever made or performed.
In the event that the foregoing allocation formula does not produce an equitable result, another basis may, under uniform regulations be substituted so as to produce such result.
(2) As used in subsection (h)(1) “Sales made in the Village of Edon” means:
A. All sales of tangible personal property which is delivered within the Village of Edon regardless of where title passes if shipped or delivered from stock of goods within such Village.
B. All sales of tangible personal property which is delivered within the Village of Edon regardless of where title passes even though transported from a point outside such Village if the taxpayer is regularly engaged through its own employees in the solicitation or promotion of sales within the Village of Edon and the sales result from such solicitation or promotion.
C. All sales of tangible personal property which is shipped from a place within the Village of Edon to purchasers outside such Village regardless of where title passes if the taxpayer is not, through its own employees, regularly engaged in the solicitation or promotion of sales at the place where delivery is made.
(Ord. 03-05. Passed 6-2-03.)
Said tax shall be levied, collected and paid with respect to salaries, wages, commissions and other compensation earned on and after January 1, 1998, and with respect to the net profit of businesses, professions and other activities earned on and after January 1, 1998. Provided, however, that where the fiscal year of the business, profession or other activity differs from the calendar year, the tax shall be applied to that part of the net profit for the fiscal year as shall be earned on and after January 1, 1998, to the close of the taxpayer's fiscal year; thereafter, the taxpayer shall report on its fiscal year basis.
(Ord. 3-75. Passed 11-11-75; Ord. 00-01. Passed 2-8-00.)
Said tax shall be levied, collected and paid with respect to salaries, wages, commissions and other compensation earned on and after January 1, 2004, and with respect to the net profit of businesses, professions and other activities earned on and after January 1, 2004. Provided, however, that where the fiscal year of the business, profession or other activity differs from the calendar year, the tax shall be applied to that part of the net profit for the fiscal year as shall be earned on and after January 1, 2004, to the close of the taxpayer’s fiscal year; thereafter the taxpayer shall report on its fiscal year basis. (Ord. 03-05. Passed 6-2-03.)
(a) Every individual taxpayer who resides in the Village of Edon but who receives net profits, salaries, wages, commissions or other personal service compensation, for work done, or services performed or rendered outside of said Village, if it be made to appear that he has paid a municipal income tax on such net profits, salaries, wages, commissions or other compensation to another municipality, shall be allowed a credit against the tax imposed by this chapter of the amount so paid by him or in his behalf to such other municipality. The credit shall not exceed the tax assessed by this chapter on such net profit, salary, wages, commissions or compensation earned in such other municipality or municipalities where such tax is paid.
(Ord. 3-75. Passed 11-11-75.)
(b) Any non-residency county tax from the State of Indiana being assessed on a taxpayer shall be credited on the same terms and conditions as a City income tax for all reciprocity purposes. (Ord. 9-93. Passed 9-7-93.)
(a) The Fiscal Officer shall be properly bonded and shall be charged with the administration and operation of this chapter, under the direction of the Mayor. The Fiscal Officer shall prescribe the form and method of accounts and reports for said department, as well as the forms for taxpayer's returns and declarations, and shall be charged with the internal examination and audit all such accounts, and shall exhibit accurate records showing the amount received from each taxpayer, and the date of said receipt. The Fiscal Officer shall also make written report to Council quarterly of all monies collected hereunder during the preceding quarter.
(b) It shall be the duty of the Fiscal Officer to receive the tax imposed by this chapter in the manner prescribed herein from the taxpayers; to keep an accurate record thereof; and to report all monies so received. The Fiscal Officer shall give weekly accountings of all monies received and deposited in the Village treasury.
(c) Said Fiscal Officer under direction of the Mayor and Council is hereby charged with the enforcement of the provisions of this chapter and to enforce the rules and regulations of Council of the Village of Edon, Ohio, relating to any manner or thing pertaining to the collection of Village Income Taxes and the administration and enforcement of the provisions of this chapter, including provisions for the examination and correction of returns and payments.
(d) In any case where a taxpayer has failed to file a return or has filed a return which does not show the proper amount of tax due, the Fiscal Officer may determine the amount of tax appearing to be due the Village of Edon from the taxpayer and shall send to such taxpayer a written statement showing the amount of tax so determined, together with interest and penalties thereon, if any.
(e) Subject to the consent of the Board of Review or pursuant to regulations approved by the Council of the Village, the Fiscal Officer shall have the power to compromise any interest or penalty, or both, imposed by this chapter.
(f) The Fiscal Officer under the direction of and with the approval of the Mayor and Village Council shall cause an audit to be made annually of the Department of Taxation by an approved certified public accounting firm and shall cause to be mailed to all taxpayers or published in a newspaper of general circulation in the Village an annual report of the Department of Taxation which shall contain a certified statement of all monies received and disbursed. Said report shall contain a reporting of all receipts, expenses of the Department of Taxation, amount deposited and credited to the Village of Edon General Operational Fund, amount deposited and credited to the Village of Edon Capital Improvement Fund.
(Ord. 3-75. Passed 11-11-75.)
(a) The Fiscal Officer is hereby authorized to examine the books, papers and records of any employer, or of any taxpayer or person subject to the tax, or believed to be 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. Every such employer, supposed employer, taxpayer or supposed taxpayer, is hereby directed and required to furnish to the Fiscal Officer within thirty (30) days following a written request by the Fiscal Officer, the means, facilities, and opportunity for making such examination and investigations as are hereby authorized.
(b) The Fiscal Officer is hereby authorized to examine any person, employer or employee under oath, concerning any income which was or should have been returned for taxation, and for this purpose may compel the production of books, Federal Income Tax records, papers and records and the attendance of all persons before him whether as parties or witnesses, wherever he believes such persons have knowledge of such income.
(c) The refusal to produce books, papers, records, and federal income tax returns, or the refusal to submit to such examination by any employer or person subject or presumed to be subject to the tax 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 provision of this section or with any order or subpoena of the Fiscal Officer authorized hereby shall be deemed a violation of this chapter, punishable as provided in Section 181.08 hereof.
(d) Tax returns, investigations, hearings and all audit papers and information connected therewith are confidential and shall be carefully preserved so that they shall not be available for inspection by anyone other than the proper agents of the Village of Edon for official purposes.
(e) Any information gained as the result of the filing of any tax returns, investigations, hearing or verifications required or authorized by this chapter shall be confidential, except for official purposes and except in accordance with proper judicial order. Any person divulging such information 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 (6) months, or both. Each disclosure shall constitute a separate offense. In addition to the above penalties, any employee of the Village of Edon who violates the provisions of this section relative to disclosures of confidential information shall be immediately dismissed from the service of the Village.
(Ord. 3-75. Passed 11-11-75.)
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