(A) There is created the position of Tax Administrator, formerly Income Tax Administrator, who is designated to administer and enforce the provisions of this Chapter. The position of Tax Administrator shall be appointed by the Mayor subject to confirmation by a majority of the members elected to Council. The office of Tax Administrator shall be under the Mayor's office, and shall report directly to the Mayor and the Income Tax Board as provided in this Chapter. Removal of the Tax Administrator shall be by an affirmative vote of a majority of the members elected to Council, and only on receiving a recommendation for removal by the Mayor.
(B) There is established the Income Tax Board comprised of the Mayor as chairman, the Treasurer, Auditor, Director of Law, and the chairman of the Appropriations Committee of Council. The Board's functions and duties shall be to make a quarterly review for the performance of the Income Tax Department to Council including, but not limited to, collections, estimates, delinquencies, legal actions in process and contemplated, and budget. The Board shall also make a review of the Income Tax Ordinance and the Rules and Regulations, and make recommendations as to needed changes. The Board shall also perform other duties as delineated in this chapter.
(1) The Tax Administrator shall attend all meetings of the Income Tax Board when requested by any member of the Board, and further shall provide any information requested by the Board that may be deemed necessary by the Board in order to make an accurate appraisal of the operations of the Income Tax Department to the Income Tax Board. Information provided to the Board shall be subject to the provisions of Section 194.14
of this Chapter and Section 718.13 of the Ohio Revised Code. (Ord. 2016-110. Passed 12-6-16.)
(2) The Tax Administrator shall make a written report to Council each month of all moneys collected hereunder during the preceding month for the Employer Withholding, Individual, and Business collection categories. The report shall include the total collections for the preceding month, a year-to-date comparison to the preceding year for the Employer Withholding, Individual, and Business collection categories, the accumulated actual and accumulated estimated past-due taxes for the Employer Withholding, Individual, and Business collection categories, a section that measures the actual year-to-date collections against the projected year-end collections for the year for the Employer Withholding, Individual, and Business collection categories, a section that reports the month-to-date and year-to-date quantities and aggregate amounts of refunds paid for Employer Withholding, Individual, and Businesses categories, a section that reports the month-to-date and year-to-date quantities and aggregate amounts of overpayment transfers for Employer Withholding, Individual, and Businesses categories, and the monthly and cumulative number of Individual and Business taxpayers that have been permitted, pursuant to Section 194.07(F)(1) of this Chapter, to disregard the estimate payment requirements prescribed in Section 194.07. The collections report for the Employer Withholding, Individual, and Business shall include a year-by-year breakdown or allocation that identifies the years to which the collections have been applied to the taxpayers' accounts for at least the preceding four years. The report shall also include the aggregate amount of subsequent-year estimate declarations filed with or reported on taxpayers' previous-year income tax returns, or otherwise required to be reported, by taxpayers that have been permitted, pursuant to Section 194.07(F)(1) of this Chapter, to disregard the estimate payment requirements prescribed in Section 194.07.
(Ord. 2016-110. Passed 12-6-16.)
(C) The Income Tax Department is created with the office of the Tax Administrator of the City. The Income Tax Department shall have deputies, clerks, agents, and other employees as may be determined by Council. The Tax Administrator shall make all appointments of personnel, and purchase all equipment, supplies, and materials for the Income Tax Department. The Income Tax Department shall be charged with the administration, enforcement, and operation of this Chapter, under the direction of the Tax Administrator.
(D) The Tax Administrator shall enforce payment of all taxes owing the City, shall keep accurate records for a minimum of six years showing the amount due from each taxpayer required to file a declaration or make any return, including taxes withheld, and shall show the dates and amounts of payments thereof. The Tax Administrator shall prescribe the form and method of accounts and reports for the Income Tax Department, as well as the forms for taxpayers' returns and declarations, and shall be charged with the internal examination and audit of all such accounts, and shall exhibit accurate records showing the amount received from each taxpayer, and the date of receipt.
(Ord. 2015-101. Passed 12-15-15.)