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(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.)
(a) Interest. All taxes imposed by this chapter, including taxes withheld or required to be held from wages and other income by an employer, and remaining unpaid after they have become due, shall bear interest on the amount of the unpaid tax at a rate of ten percent (10%) per annum.
(b) Penalties.
(1) A penalty shall also be imposed for failure to file returns, declarations, and informational reports, or any filing as required by this chapter, in the amount of twenty-five dollars ($25.00), if not more than thirty (30) days late, and fifty dollars ($50.00) if late thirty (30) days or more. Notwithstanding the preceding sentence, a penalty of one hundred dollars ($100.00) shall be imposed for any taxpayer who fails to timely file twice in any three (3) year period.
(2) The taxpayer upon whom taxes are imposed by this chapter, and the employer or employers required by this chapter to deduct, withhold and pay taxes imposed by this chapter, shall be liable, in addition to interest, for a penalty equal to a rate of three percent (3%) of the unpaid tax for each month or fraction of a month for the first eighteen months of nonpayment, or twenty-five dollars ($25.00), whichever is greater.
(c) The Village Fiscal Officer may abate interest and penalties pursuant to standards and regulations adopted by Village Council.
(d) Upon recommendation of the Fiscal Officer, the Board of Review may abate additional interest or penalties, or both, and upon appeal from the refusal of the Fiscal Officer to so recommend, the Board of Review may nevertheless abate interest or penalty, or both.
(e) Filing shall be deemed to be timely filed if postmarked by the due date.
(f) A fee of twenty-five dollars ($25.00) will be charged for each check returned to the income tax department by a financial institution as unpaid.
(Ord. 01-03. Passed 1-6-03.)
(a) The following shall be considered violations of this chapter:
(1) Failing, neglecting or refusing to make any return or declaration required by this chapter; or
(2) Making any incomplete, false or fraudulent return; or
(3) Failing, neglecting or refusing to pay the tax, penalties or interest imposed by this chapter; or
(4) Failing, neglecting or refusing to withhold the tax from employees or to remit such withholding to the Fiscal Officer; or
(5) Refusing to permit the Fiscal Officer or any duly authorized agent or employee to examine books, records and papers and Federal Income Tax returns relating to the income or net profits of a taxpayer; or
(6) Failing to appear before the Fiscal Officer and to produce books, records, Federal Income Tax Returns and papers, relating to the income or net profits of a taxpayer under order or subpoena of the Fiscal Officer; or
(7) Refusing to disclose to the Fiscal Officer any information with respect to the income and net profits of a taxpayer; or
(8) Failing to comply with the provisions of this chapter or any order or subpoena of the Fiscal Officer authorized hereby; or
(9) Attempting to do anything whatever to avoid the payment of the whole or any part of the tax, penalties, or interest imposed by this chapter.
(b) Any person who violates any of the provisions of Section 181.08(a) above shall be guilty of a misdemeanor and shall be fined not more than five hundred dollars ($500.00) for each offense.
(c) The failure of any employer or taxpayer or person to receive or procure a return, declaration or other required form shall not excuse him from making any information return or declaration, from filing such form, or from paying the tax.
(Ord. 3-75. Passed 11-11-75.)
(a) Ninety percent (97.5%) of all income tax receipts received from the original one percent (1%) income tax imposed under Section 181.02 of this chapter will be placed in the General Fund to be used for any lawful purposes.
(b) The remaining seventeen percent (2.5%) of all income tax receipts received from the original one percent (1%) income tax imposed under Section 181.02 of this chapter shall be set aside and used in the Capital Outlay Fund.
(Ord. 02-14. Passed 3-17-14.)
The funds collected on or after January 1, 2004, under the provisions of Section 181.021 of the Codified Ordinance shall be deposited and disbursed as follows:
(a) Seventy-five percent (75%) of the funds collected from this additional one-half (½) of one percent (1%) income tax shall be deposited in the Village General Fund; and
(b) Twenty-five percent (25%) of the funds collected from this additional one-half (½) of one percent (1%) income tax shall be used to pay for the cost of the improvement, upgrade, extension and/or replacement of the Village of Edon’s water and sewer systems or other capital improvements.
(Ord. 03-04. Passed 7-7-03.)
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