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792.132 AUTHORITY OF TAX ADMINISTRATOR; COMPROMISE OF CLAIM AND PAYMENT OVER TIME.
   (a)   As used in this section, "claim" means a claim for an amount payable to the City that arises pursuant to the Municipal income tax imposed in accordance with this chapter.
   (b)   The Tax Administrator may do either of the following if such action is in the best interests of the City:
      (1)   Compromise a claim;
      (2)   Extend for a reasonable period the time for payment of a claim by agreeing to accept monthly or other periodic payments, upon such terms and conditions as the Tax Administrator may require.
   (c)   The Tax Administrator's rejection of a compromise or payment-over-time agreement proposed by a person with respect to a claim shall not be appealable.
   (d)   A compromise or payment-over-time agreement with respect to a claim shall be binding upon and shall inure to the benefit of only the parties to the compromise or agreement, and shall not extinguish or otherwise affect the liability of any other person.
   (e)   (1)   A compromise or payment-over-time agreement with respect to a claim shall be void if the taxpayer defaults under the compromise or agreement or if the compromise or agreement was obtained by fraud or by misrepresentation of a material fact. Any amount that was due before the compromise or agreement and that is unpaid shall remain due, and any penalties or interest that would have accrued in the absence of the compromise or agreement shall continue to accrue and be due.
      (2)   The Tax Administrator shall have sole discretion to determine whether or not penalty, interest, charges or applicable fees will be assessed through the duration of any compromise or payment-over-time agreement.
   (f)   The Tax Administrator may require that the taxpayer provide detailed financial documentation and information, in order to determine whether or not a payment-over-time agreement will be authorized. The taxpayer's failure to provide the necessary and required information by the Tax Administrator shall preclude consideration of a payment-over-time agreement.
(Ord. 151-2015. Passed 12-7-15.)
792.133 AUTHORITY OF TAX ADMINISTRATOR; RIGHT TO EXAMINE.
   (a)   The Tax Administrator, or any authorized agent or employee thereof may examine the books, papers, records, and Federal and State income tax returns of any employer, taxpayer, or other person that is subject to, or that the Tax Administrator believes is subject to, the provisions of this chapter for the purpose of verifying the accuracy of any return made or, if no return was filed, to ascertain the tax due under this chapter, including preparation of an estimated return in lieu of the unfiled return. Upon written request by the Tax Administrator or a duly authorized agent or employee thereof, every employer, taxpayer, or other person subject to this section is required to furnish the opportunity for the Tax Administrator, authorized agent, or employee to investigate and examine such books, papers, records, and Federal and State income tax returns at a reasonable time and place designated in the request.
   (b)   The records and other documents of any taxpayer, employer, or other person that is subject to, or that the Tax Administrator believes is subject to, the provisions of this chapter shall be open to the Tax Administrator's inspection during business hours and shall be preserved for a period of six years following the end of the taxable year to which the records or documents relate, unless the Tax Administrator, in writing, consents to their destruction within that period, or by order requires that they be kept longer. The Tax Administrator may require any person, by notice served on that person, to keep such records as the Tax Administrator determines necessary to show whether or not that person is liable, and the extent of such liability, for the income tax levied by the City or for the withholding of such tax.
   (c)   The Tax Administrator may examine under oath any person that the Tax Administrator reasonably believes has knowledge concerning any income that was or would have been returned for taxation or any transaction tending to affect such income. The Tax Administrator may, for this purpose, compel any such person to attend a hearing or examination and to produce any books, papers, records, and Federal and State income tax returns in such person's possession or control. The person may be assisted or represented by an attorney, accountant, bookkeeper, or other tax practitioner at any such hearing or examination. This division does not authorize the practice of law by a person who is not an attorney.
   (d)   No person issued written notice by the Tax Administrator compelling attendance at a hearing or examination or the production of books, papers, records, or Federal and State income tax returns under this section shall fail to comply.
(Ord. 151-2015. Passed 12-7-15.)
792.134 AUTHORITY OF TAX ADMINISTRATOR; REQUIRING IDENTIFYING INFORMATION.
   (a)   The Tax Administrator may require any person filing a tax document with the Tax Administrator to provide identifying information, which may include the person's Social Security number, Federal employer identification number, or other identification number requested by the Tax Administrator. A person required by the Tax Administrator to provide identifying information that has experienced any change with respect to that information shall notify the Tax Administrator of the change before, or upon, filing the next tax document requiring the identifying information.
   (b)   (1)   If the Tax Administrator makes a request for identifying information and the Tax Administrator does not receive valid identifying information within thirty days of making the request, nothing in this chapter prohibits the Tax Administrator from imposing a penalty upon the person to whom the request was directed pursuant to Section 792.10, in addition to any applicable penalty described in Section 792.99.
      (2)   If a person required by the Tax Administrator to provide identifying information does not notify the Tax Administrator of a change with respect to that information as required under division (a) of this section within thirty days after filing the next tax document requiring such identifying information, nothing in this chapter prohibits the Tax Administrator from imposing a penalty pursuant to Section 792.10.
      (3)   The penalties provided for under divisions (b)(1) and (b)(2) of this section may be billed and imposed in the same manner as the tax or fee with respect to which the identifying information is sought and are in addition to any applicable criminal penalties described in Section 792.99 for a violation of Section 792.15 and any other penalties that may be imposed by the Tax Administrator by law.
(Ord. 151-2015. Passed 12-7-15.)
792.14 CONFIDENTIALITY.
   (a)   Any information gained as a result of returns, investigations, hearings, or verifications required or authorized by Ohio R.C. Chapter 718 or by the charter or ordinance of the City is confidential, and no person shall access or disclose such information except in accordance with a proper judicial order or in connection with the performance of that person's official duties or the official business of the City as authorized by Ohio R.C. Chapter 718 or the charter or ordinance authorizing the levy. The Tax Administrator of the City or a designee thereof may furnish copies of returns filed or otherwise received under this chapter and other related tax information to the Internal Revenue Service, the State Tax Commissioner, and Tax Administrators of other municipal corporations.
   (b)   This section does not prohibit the City from publishing or disclosing statistics in a form that does not disclose information with respect to particular taxpayers.
(Ord. 151-2015. Passed 12-7-15.)
792.15 FRAUD.
   No person shall knowingly make, present, aid, or assist in the preparation or presentation of a false or fraudulent report, return, schedule, statement, claim, or document authorized or required by the City's ordinance or State law to be filed with the Tax Administrator, or knowingly procure, counsel, or advise the preparation or presentation of such report, return, schedule, statement, claim, or document, or knowingly change, alter, or amend, or knowingly procure, counsel or advise such change, alteration, or amendment of the records upon which such report, return, schedule, statement, claim, or document is based with intent to defraud the City or the Tax Administrator.
(Ord. 151-2015. Passed 12-7-15.)
792.16 OPINION OF THE TAX ADMINISTRATOR.
   (a)   An "opinion of the Tax Administrator" means an opinion issued under this section with respect to prospective Municipal income tax liability. It does not include ordinary correspondence of the Tax Administrator.
   (b)   A taxpayer may submit a written request for an opinion of the Tax Administrator as to whether or how certain income, source of income, or a certain activity or transaction will be taxed. The written response of the Tax Administrator shall be an "opinion of the Tax Administrator" and shall bind the Tax Administrator, in accordance with divisions (c), (g), and (h) of this section, provided all of the following conditions are satisfied:
      (1)   The taxpayer's request fully and accurately describes the specific facts or circumstances relevant to a determination of the taxability of the income, source of income, activity, or transaction, and, if an activity or transaction, all parties involved in the activity or transaction are clearly identified by name, location, or other pertinent facts.
      (2)   The request relates to a tax imposed by the City in accordance with this chapter.
      (3)   The Tax Administrator's response is signed by the Tax Administrator and designated as an "opinion of the Tax Administrator."
   (c)   An opinion of the Tax Administrator shall remain in effect and shall protect the taxpayer for whom the opinion was prepared and who reasonably relies on it from liability for any taxes, penalty, or interest otherwise chargeable on the activity or transaction specifically held by the Tax Administrator's opinion to be taxable in a particular manner or not to be subject to taxation for any taxable years that may be specified in the opinion, or until the earliest of the following dates:
      (1)   The effective date of a written revocation by the Tax Administrator sent to the taxpayer by certified mail, return receipt requested. The effective date of the revocation shall be the taxpayer's date of receipt or one year after the issuance of the opinion, whichever is later;
      (2)   The effective date of any amendment or enactment of a relevant section of the Ohio Revised Code, uncodified State law, or the City's income tax ordinance that would substantially change the analysis and conclusion of the opinion of the Tax Administrator;
      (3)   The date on which a court issues an opinion establishing or changing relevant case law with respect to the Ohio Revised Code, uncodified State law, or the City’s income tax ordinance;
      (4)   If the opinion of the Tax Administrator was based on the interpretation of Federal law, the effective date of any change in the relevant Federal statutes or regulations, or the date on which a court issues an opinion establishing or changing relevant case law with respect to Federal statutes or regulations;
      (5)   The effective date of any change in the taxpayer's material facts or circumstances;
      (6)   The effective date of the expiration of the opinion, if specified in the opinion.
   (d)   (1)   A taxpayer is not relieved of tax liability for any activity or transaction related to a request for an opinion that contained any misrepresentation or omission of one or more material facts.
      (2)   If the taxpayer knowingly has misrepresented the pertinent facts or omitted material facts with intent to defraud the City in order to obtain a more favorable opinion, the taxpayer may be in violation of Section 792.15.
   (e)   If the Tax Administrator provides written advice under this section, the opinion shall include a statement that:
      (1)   The tax consequences stated in the opinion may be subject to change for any of the reasons stated in division (c) of this section;
      (2)   It is the duty of the taxpayer to be aware of such changes.
   (f)   The Tax Administrator may refuse to offer an opinion on any request received under this section.
   (g)   This section binds the Tax Administrator only with respect to opinions of the Tax Administrator issued on or after January 1, 2016.
   (h)   An opinion of the Tax Administrator binds that Tax Administrator only with respect to the taxpayer for whom the opinion was prepared and does not bind the Tax Administrator of any other municipal corporation.
   (i)   The Tax Administrator shall make available the text of all opinions issued under this section, except those opinions prepared for a taxpayer who has requested that the text of the opinion remain confidential. In no event shall the text of an opinion be made available until the Tax Administrator has removed all information that identifies the taxpayer and any other parties involved in the activity or transaction.
   (j)   An opinion of the Tax Administrator issued under this section or a refusal to offer an opinion under division (f) of this section may not be appealed.
(Ord. 151-2015. Passed 12-7-15.)
792.17 ASSESSMENT; APPEAL BASED ON PRESUMPTION OF DELIVERY.
   (a)   (1)   The Tax Administrator shall serve an assessment either by personal service, by certified mail, or by a delivery service authorized under Ohio R.C. 5703.056.
      (2)   The Tax Administrator may deliver the assessment through alternative means as provided in this section, including, but not limited to, delivery by secure electronic mail. Such alternative delivery method must be authorized by the person subject to the assessment.
      (3)   Once service of the assessment has been made by the Tax Administrator or other municipal official, or the designee of either, the person to whom the assessment is directed may protest the ruling of that assessment by filing an appeal with the Board of Review within sixty days after the receipt of service. The delivery of an assessment of the Tax Administrator as prescribed in Ohio R.C. 718.18 is prima facie evidence that delivery is complete and that the assessment is served.
   (b)   (1)   A person may challenge the presumption of delivery and service as set forth in this division. A person disputing the presumption of delivery and service under this section bears the burden of proving by a preponderance of the evidence that the address to which the assessment was sent was not an address with which the person was associated at the time the Tax Administrator originally mailed the assessment by certified mail. For the purposes of this section, a person is associated with an address at the time the Tax Administrator originally mailed the assessment if, at that time, the person was residing, receiving legal documents, or conducting business at the address; or if, before that time, the person had conducted business at the address and, when the assessment was mailed, the person's agent or the person's affiliate was conducting business at the address. For the purposes of this section, a person's affiliate is any other person that, at the time the assessment was mailed, owned or controlled at least twenty percent, as determined by voting rights, of the addressee's business.
      (2)   If a person elects to appeal an assessment on the basis described in division (b)(1) of this section, and if that assessment is subject to collection and is not otherwise appealable, the person must do so within sixty days after the initial contact by the Tax Administrator or other municipal official, or the designee of either, with the person. Nothing in this division prevents the Tax Administrator or other official from entering into a compromise with the person if the person does not actually file such an appeal with the Board of Review.
(Ord. 151-2015. Passed 12-7-15.)
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