Loading...
(a) If any of the facts, figures, computations, or attachments required in an annual return filed by a taxpayer that has made the election allowed under Section 792.22 of this chapter and used to determine the tax due under Sections 792.22 to 792.2215 of this chapter must be altered as the result of an adjustment to the taxpayer's federal income tax return, whether initiated by the taxpayer or the Internal Revenue Service, and such alteration affects the taxpayer's tax liability under those sections, the taxpayer shall file an amended return with the Tax Commissioner in such form as the Commissioner requires. The amended return shall be filed not later than sixty days after the adjustment is agreed upon or finally determined for federal income tax purposes or after any federal income tax deficiency or refund, or the abatement or credit resulting therefrom, has been assessed or paid, whichever occurs first. If a taxpayer intends to file an amended consolidated municipal income tax return, or to amend its type of return from a separate return to a consolidated return, based on the taxpayer's consolidated federal income tax return, the taxpayer shall notify the Commissioner before filing the amended return.
(b) In the case of an underpayment, the amended return shall be accompanied by payment of any combined additional tax due together with any penalty and interest thereon. An amended return required by this section is a return subject to assessment under Section 792.2210 of this chapter for the purpose of assessing any additional tax due under this section, together with any applicable penalty and interest. The amended return shall not reopen those facts, figures, computations, or attachments from a previously filed return no longer subject to assessment that are not affected, either directly or indirectly, by the adjustment to the taxpayer's federal tax return.
(c) In the case of an overpayment, an application for refund may be filed under this division within the sixty-day period prescribed for filing the amended return, even if that period extends beyond the period prescribed in Section 792.2211 of this chapter, if the application otherwise conforms to the requirements of that section. An application filed under this division shall claim refund of overpayments resulting from alterations to only those facts, figures, computations, or attachments required in the taxpayer's annual return that are affected, either directly or indirectly, by the adjustment to the taxpayer's federal income tax return unless it is also filed within the time prescribed in Section 792.2211 of this chapter. The application shall not reopen those facts, figures, computations, or attachments that are not affected, either directly or indirectly, by the adjustment to the taxpayer's federal income tax return.
(Ord. 34-2018. Passed 3-5-18.)
(a) The Tax Commissioner, or any authorized agent or employee thereof, may examine the books, papers, records, and federal and state income tax returns of any taxpayer or other person that is subject to Sections 792.22 to 792.2215 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 as required under those sections. Upon written request by the Commissioner or a duly authorized agent or employee thereof, every taxpayer or other person subject to this section is required to furnish the opportunity for the Commissioner, 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 or other person that is subject to Sections 792.22 to 792.2215 of this chapter shall be open to the Tax Commissioner'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 Commissioner, in writing, consents to their destruction within that period, or by order requires that they be kept longer. The Commissioner may require any person, by notice served on that person, to keep such records as the Commissioner determines necessary to show whether or not that person is liable, and the extent of such liability, for the income tax levied by a municipal corporation.
(c) The Tax Commissioner may examine under oath any person that the Commissioner 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 Commissioner may, for this purpose, compel any such person to attend a hearing or examination and to produce any books, papers, records, and federal 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 Commissioner compelling attendance at a hearing or examination or the production of books, papers, records, or federal income tax returns under this section shall fail to comply.
(Ord. 34-2018. Passed 3-5-18.)
(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.)
If any sentence, clause, section or part of this chapter, or any tax imposed against, or exemption from tax granted to, any taxpayer or forms of income 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 so found 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 legislative authority of the City that this chapter would have been adopted had such unconstitutional, illegal or invalid sentence, clause, section or part thereof not been included in this chapter.
(Ord. 151-2015. Passed 12-7-15.)
(a) Except as provided in division (b) of this section, whoever violates Section 792.051, 792.14(a), or 792.15 by failing to remit Municipal income taxes deducted and withheld from an employee, 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) or imprisonment for a term of up to six months, or both. In addition, the violation is punishable by dismissal from office or discharge from employment, or both. Penalties under division (d) shall be the same as those in division (a).
(b) Any person who discloses information received from the Internal Revenue Service in violation of section 7213(a), 7213A, or 7431 of the Internal Revenue Code shall be guilty of a felony of the fifth degree and shall be subject to a fine of not more than five thousand dollars ($5,000) plus the costs of prosecution, or imprisonment for a term not exceeding five years, or both. In addition, the violation is punishable by dismissal from office or discharge from employment, or both.
(c) Each instance of access or disclosure in violation of Section 792.14(a) constitutes a separate offense.
(d) (1) Fail, neglect or refuse to make any return or declaration required by this chapter;
(2) Knowingly make any incomplete return;
(3) Willfully fail, neglect, or refuse to pay the tax, penalties, and interest, or any combination thereof, imposed by this chapter;
(4) Cause to not be remitted the City income tax withheld from qualifying wages of employees to the City as required by Section 792.051;
(5) Neglect or refuse to withhold or remit Municipal income tax from employees;
(6) Refuse to permit the Tax Administrator or any duly authorized agent or employee to examine his or her books, records, papers, Federal and State income tax returns, or any documentation relating to the income or net profits of a taxpayer;
(7) Fail to appear before the Tax Administrator and to produce his or her books, records, papers, Federal and State income tax returns, or any documentation relating to the income or net profits of a taxpayer upon order or subpoena of the Tax Administrator;
(8) Refuse to disclose to the Tax Administrator any information with respect to such person's income or net profits, or in the case of a person responsible for maintaining information relating to his or her employers' income or net profits, such person's employer's income or net profits;
(9) Fail to comply with the provisions of this chapter or any order or subpoena of the Tax Administrator;
(10) To avoid imposition or collection of Municipal income tax, willfully give to an employer or prospective employer false information as to his or her true name, correct Social Security number and residence address, or willfully fail to promptly notify an employer or a prospective employer of any change in residence address and date thereof;
(11) Fail, as an employer, agent of an employer, or other payer, to maintain proper records of employees residence addresses, total qualifying wages paid and Municipal tax withheld, or to knowingly give the Tax Administrator false information;
(12) Willfully fail, neglect, or refuse to make any payment of estimated Municipal income tax for any taxable year or any part of any taxable year in accordance with this chapter;
(13) Attempt to do anything whatsoever to avoid the payment of the whole or any part of the tax, penalties or interest imposed by this chapter.
(14) For purposes of this section, any violation that does not specify a culpable mental state or intent, shall be one of strict liability and no culpable mental state or intent shall be required for a person to be guilty of that violation.
(15) For purposes of this section, the term "person" shall, in addition to the meaning prescribed in Section 792.03, include in the case of a corporation, association, pass-through entity or unincorporated business entity not having any resident owner or officer within the City, any employee or agent of such corporation, association, pass-through entity or unincorporated business entity who has control or supervision over or is charged with the responsibility of filing the Municipal income tax returns and making the payments of the Municipal income tax as required by this chapter.
(Ord. 151-2015. Passed 12-7-15.)