791.50 DUTY TO APPROVE REGULATIONS AND TO HEAR APPEALS.

   All rules and regulations and amendments or changes thereto which are adopted by the Administrator under the authority conferred by this chapter, must be approved by the Board of Review before the same become affective. The Board shall hear and pass on appeals from any ruling or decision of the Administrator, and, at the request of the taxpayer or Administrator, is empowered to substitute alternative methods of allocation.

(Ord. 262-1966. Passed 12-23-66; Ord. 207-2009. Passed 12-7-09.)

791.51 RIGHT OF APPEAL.

   (a)   Any person dissatisfied with any ruling or decision of the Administrator which is made under the authority conferred by this chapter and/or the rules and regulations, and who has filed the required returns or other documents pertaining to the contested issue, may appeal therefrom to the Board of Review within 30 days from the announcement of such ruling or decision by the Administrator. The request shall be in writing and shall state why the decision should be deemed incorrect or unlawful. The Board shall, on hearing, have jurisdiction to affirm, reverse or modify any such ruling or decision, or any part thereof. The Board must schedule a hearing within 45 calendar days of receiving the appeal. The Board must issue a written decision within 90 days after the final hearing and send a notice of its decision by ordinary mail to the taxpayer within 15 days after issuing the decision.

   (b)   Any person dissatisfied with any ruling or decision of the Board of Review may appeal therefrom to a court of competent jurisdiction within 30 calendar days from the announcement of such ruling or decision. For matters relating to tax years beginning on or after January 1, 2004, any ruling or decision of the Board of Review may be appealed to a court of competent jurisdiction or to the State Board of Tax Appeals.

(Ord. 262-1966. Passed 12-23-66; Ord. 93-2006. Passed 5-15-06; Ord. 207-2009. Passed 12-7-09.)

791.52 DECLARATION OF LEGISLATIVE INTENT.

   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 clause, sentence, section or part of this chapter and shall not affect or impair any of the remaining provisions, sentences, clauses, sections or parts of this chapter. It is hereby declared to be the intention of 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. 262-1966. Passed 12-23-66; Ord. 207-2009. Passed 12-7-09.)

791.53 COLLECTION OF TAX AFTER TERMINATION OF CHAPTER.

   (a)   This chapter shall continue effective insofar as the levy of taxes is concerned until repealed, and insofar as the collection of taxes levied hereunder and actions and proceedings for collecting any tax so levied or enforcing any provisions of this chapter are concerned, it shall continue effective until all of such taxes levied in the aforesaid period are fully paid and any and all suits and prosecutions for the collection of such taxes or for the punishment of violations of this chapter shall have been fully terminated, subject to the limitations contained in Sections 791.28 through 791.33.

   (b)   Annual returns due for all or any part of the last effective year of this chapter shall be due on the date provided in Sections 791.11 and 791.17 as though the same were continuing.

(Ord. 262-1966. Passed 12-23-66; Ord. 207-2009. Passed 12-7-09.)

791.54 FAILURE TO FILE RETURNS OR PAY TAX; LIABILITY OF RESPONSIBLE OFFICER OR EMPLOYEE

   The officer or employee having control or supervision of the filing of any return and/or declaration and/or making payments required by this chapter, and/or withholding the tax required by this chapter, shall be personally liable for failure to file any return, declaration, or tax payments due under the provisions of this chapter. Any officer of a corporation or association who is responsible for execution of the corporation's fiscal responsibilities shall be personally liable for failure to file any return, declaration, tax payment or employer withholding payments due under the provisions of this chapter. The dissolution, termination or bankruptcy of a corporation does not discharge the liability of a responsible officer or employee for a failure of the corporation to comply with the requirements of this chapter.

(Ord. 228-2003. Passed 12-1-03; Ord. 207-2009. Passed 12-7-09.)

791.99 PENALTY.

   (a)   Whoever violates or fails to comply with any of the provisions of this chapter shall be guilty of a first degree misdemeanor and fined not more than one thousand dollars ($1,000.00) or imprisoned not more than six months, or both, for each offense.

    (b)   In the case of violations of Section 791.45, each disclosure shall constitute a separate offense. Further, in addition to the penalty provided in subsection (a) hereof, any city employee that violates Section 791.45 shall be guilty of an offense punishable by immediate dismissal.

(Ord. 262-1966. Passed 12-23-66; Ord. 177-2004. Passed 10-18-04; Ord. 207-2009. Passed 12-7-09.)