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(a) A credit, granted by resolution or ordinance of the City pursuant to Ohio R.C. 718.15 or 718.151, shall be available to a taxpayer that has made the election allowed under Section 792.22 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 City and taxpayer under Ohio R.C. 718.15 or 718.151; and
(2) A copy of the ordinance or resolution authorizing the agreement entered into between the City and the taxpayer.
(b) (1) Each taxpayer that claims a credit shall submit, with the taxpayer's tax return, documentation issued by the City 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 City and taxpayer under Section 718.15 or 718.151 of this chapter or to modify the terms or conditions of any such existing agreement.
(Ord. 34-2018. Passed 3-5-18.)
(a) Except as provided in division (b) of this section, whoever recklessly violates Section 792.2204(a) 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 ($1,000.00) or imprisonment for a term of up to six months, or both.
(b) Each instance of access or disclosure in violation of Section 792.2204(a) of this chapter constitutes a separate offense.
(c) These specific penalties shall not be construed to prevent the City from prosecuting any and all other offenses that may apply.
(Ord. 34-2018. Passed 3-5-18.)
(a) This chapter shall continue in full force and effect insofar as the levy of taxes is concerned until repealed, and insofar as the collection of taxes levied hereunder and actions and proceedings for collecting any tax so levied or enforcing any provisions of this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 in full force and effect until all of the taxes levied in the aforesaid period are fully paid and any and all suits and prosecutions for the collection of taxes or for the punishment of violations of this chapter have been fully terminated, subject to the limitations contained in Section 792.19.
(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 Section 792.091 as though the same were continuing.
(Ord. 151-2015. Passed 12-7-15.)
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