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196.15 CREDITS.
   (A)    A credit, granted by resolution or ordinance of the Village of Elida pursuant to Sections 181.064 to 181.065, shall be available to a taxpayer that has made the election allowed under Section 196.01 of this Chapter, against the municipal corporation's tax on income. A municipal corporation shall submit the following information to the tax commissioner on or before the later of January 31, 2018, or the thirty-first day of January of the first year in which the taxpayer is eligible to receive the credit:
      (1)    A copy of the agreement entered into by the Village of Elida and taxpayer under Sections 181.064 to 181.065;
      (2)    A copy of the ordinance or resolution authorizing the agreement entered into between the Village of Elida and the taxpayer.
   (B)    (1)    Each taxpayer that claims a credit shall submit, with the taxpayer's tax return, documentation issued by the Village of Elida granting the credit that confirms the eligibility of the taxpayer for the credit, the amount of the credit for which the taxpayer is eligible, and the tax year to which the credit is to be applied.
      (2)    Such documentation shall be provided in the form prescribed by the tax commissioner.
      (3)    Nothing in this section shall be construed to authorize the tax commissioner to enter into an agreement with a taxpayer to grant a credit, to determine if a taxpayer meets the conditions of a tax credit agreement entered into by the Village of Elida and taxpayer under Sections 181.064 to 181.065, or to modify the terms or conditions of any such existing agreement.
         (Ord. 1122-2018. Passed 3-27-18.)
196.16 RECKLESS VIOLATIONS; PENALTIES.
   (A)    Except as provided in division (B) of this section, whoever recklessly violates division (A) of Section 196.04 of this Chapter 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.
   (B)    Each instance of access or disclosure in violation of division (A) of Section 196.04 of this Chapter constitutes a separate offense.
   (C)    These specific penalties shall not be construed to prevent the Village of Elida from prosecuting any and all other offenses that may apply.
(Ord. 1122-2018. Passed 3-27-18.)
CODIFIED ORDINANCES OF ELIDA