181.08 VIOLATIONS AND PENALTIES.

   (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.)

181.09 ALLOCATION OF FUNDS.

   (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.)

181.091 ALLOCATION OF FUNDS FROM ADDITIONAL TAX.

   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.)

181.10 BOARD OF REVIEW.

   (a)   A Board of Review, consisting of three (3) electors of the Village of Edon, one to be appointed by the Mayor, one to be appointed by the Fiscal Officer, and the third to be selected by the two so appointed, is created by this chapter. No member shall be appointed to the Board of Review who holds other public office or appointment. The members of the Board of Review shall serve without pay.

   (b)   A majority of the members of the Board of Review shall constitute a quorum. The Board of Review shall adopt its own procedural rules and shall keep a record of its transactions.

   (c)   All hearings of the Board shall be conducted privately and the provisions of Section 181.06 with reference to the confidential character of information required to be disclosed by the chapter shall apply to such matters as may be heard before the Board of Review on appeal.

   (d)   Any person dissatisfied with any ruling or decision of the Fiscal Officer which is made under the authority conferred by the chapter and the Rules and Regulations related thereto may appeal therefrom to the Board of Review within thirty (30) days from the announcement of such ruling or decision by the Fiscal Officer, and the Board of Review shall, on hearing, have jurisdiction to affirm, reverse or modify any such ruling or decision, or any part thereof.

   (e)   Any person dissatisfied with any ruling or decision of the Board of Review may appeal therefrom to a court of competent jurisdiction within thirty (30) days from the announcement of such ruling or decision.

   (f)   The Board of Review, as created, shall serve during the life of the chapter.

(Ord. 3-75. Passed 11-11-75.)

181.11 APPLICABILITY.

   This chapter shall not apply to any person, firm, corporation, or to any property as to whom or which it is beyond the power of the Village Council of the Village of Edon to impose the tax herein provided for.

(Ord. 3-75. Passed 11-11-75.)

181.12 SAVINGS CLAUSE.

   If any sentence, clause, section or part of this chapter, or any tax against any individual or any of the several groups specified herein, is found to be unconstitutional, illegal or invalid, such unconstitutionality, illegality or invalidity shall affect only such sentence, clause, section or part of this chapter 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 Council that this chapter would have been adopted had such unconstitutional, illegal or invalid sentence, clause, section or part thereof not been included herein.

(Ord. 3-75. Passed 11-11-75.)