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§ 110.10 ADMINISTRATIVE PROVISIONS.
   (A)   No suit shall be maintained in any court to restrain or delay the collection or payment of the tax levied by this chapter.
   (B)   Any tax collected pursuant to the provisions of this chapter may be refunded or credited within two years of the date prescribed by law for the filing of a return or the date the money was paid to the county, whichever is the later, except that:
      (1)   In any case where the assessment period contained in § 110.09 of this chapter has been extended by an agreement between the business entity and the county, the limitation contained in this subsection shall be extended accordingly; and
      (2)   If the claim for refund or credit relates directly to adjustments resulting from a federal audit, the business entity shall file a claim for refund or credit within the time provided for in this division (B) or six months from the conclusion of the federal audit, whichever is later.
   (C)   For the purposes of divisions (B) and (D), a return filed before the last day prescribed by law for filing the return shall be considered as filed on the last day.
   (D)   The authority to refund or credit overpayments of taxes collected pursuant to this chapter is vested exclusively in the county.
(Ord. 14-2007, passed 1-1-2008; Ord. 4-2016, passed 7-1-2016) Penalty, see § 110.99
§ 110.11 INFORMATION TO REMAIN CONFIDENTIAL.
   (A)   No present or former employee of the county shall intentionally and without authorization inspect or divulge any information acquired by him or her of the affairs of any person, or information regarding the tax schedules, returns, or reports required to be filed with the county or other proper officer, or any information produced by a hearing or investigation, insofar as the information may have to do with the affairs of the person’s business. This prohibition does not extend to information required in prosecutions for making false reports or returns for taxation, or any other infraction of the tax laws, or in any way made a matter of public record, nor does it preclude furnishing any taxpayer or the taxpayer’s properly authorized agent with information respecting his or her own return. Further, this prohibition does not preclude any employee of the county from testifying in any court, or from introducing as evidence returns or reports filed with the county in an action for violation of a the county tax laws or in any action challenging the county laws.
   (B)   The county reserves the right to disclose to the Commissioner of Revenue of the commonwealth or his or her duly authorized agent all such information and rights to inspect any of the books and records of the county if the Commissioner of Revenue of the state grants to the county the reciprocal right to obtain information form the files and records of the State Department of Revenue and maintains the privileged character of the information so furnished. Provided, further, that the county may publish statistics based on such information in such a manner as not to reveal data respecting net profits or compensation of any person or business entity.
   (C)   In addition, the county is empowered to execute similar reciprocity agreements as described in division (B) of this section with any other taxing entity, should there be a need for exchange of information in order to effect diligent enforcement of this chapter.
(Ord. 14-2007, passed 1-1-2008; Ord. 4-2016, passed 7-1-2016) Penalty, see § 110.99
§ 110.12 USE OF OCCUPATIONAL LICENSE TAX.
   All money derived from the license taxes under the provision of this chapter shall be paid to the county and placed to the credit of the county’s general revenue fund.
(Ord. 14-2007, passed 1-1-2008; Ord. 4-2016, passed 7-1-2016) Penalty, see § 110.99
§ 110.99 PENALTY.
   (A)   A business entity subject to tax on net profits may be subject to a penalty equal to 5% of the tax due for each calendar month or fraction thereof if the business entity:
      (1)   Fails to file any return or report on or before the due date prescribed for filing or as extended by the county; or
      (2)   Fails to pay the tax computed on the return or report on or before the due date prescribed for payment.
   (B)   The total penalty levied pursuant to this division shall not exceed 25% of the total tax due; however, the penalty shall not be less than $25.
   (C)   Every employer who fails to file a return or pay the tax on or before the date prescribed under § 110.05 of this chapter may be subject to a penalty in an amount equal to 5% of the tax due for each calendar month or fraction thereof. The total penalty levied pursuant to this division shall not exceed 25% of the total tax due; however, the penalty shall not be less than $25.
   (D)   In addition to the penalties prescribed in this section, any business entity or employer shall pay, as part of the tax, an amount equal to 12% per annum simple interest on the tax shown due, but not previously paid, from the time the tax was due until the tax is paid to the county. A fraction of a month is counted as an entire month.
   (E)   Every tax imposed by this chapter, and all increases, interest, and penalties thereon, shall become, from the time the tax is due and payable, a personal debt of the taxpayer to the county.
   (F)   The county may enforce the collection of the occupational tax due under § 110.03 of this chapter and any fees, penalties, and interest as provided in divisions (A) through (D) of this section by civil action in a court of appropriate jurisdiction. To the extent authorized by law, the county shall be entitled to recover all court costs and reasonable attorney fees incurred by it in enforcing any provision of this chapter.
   (G)   In addition to the penalties prescribed in this section, any person, business entity or employer who willfully fails to make a return, willfully makes a false return, or who willfully fails to pay taxes owing or collected, with the intent to evade payment of the tax or amount collected, or any part thereof, shall be guilty of a Class A misdemeanor.
   (H)   Any person who willfully aids or assists in, or procures, counsels, or advises the preparation or presentation under, or in connection with, any matter arising under this chapter of a return, affidavit, claim, or other document, which is fraudulent or is false as to any material matter, whether or not the falsity or fraud is with the knowledge or consent of the person authorized or required to present the return, affidavit, claim, or document, shall be guilty of a Class A misdemeanor.
   (I)   A return for the purpose of this section shall mean and include any return, declaration, or form prescribed by the county and required to be filed with the county by the provisions of this chapter, or by the rules of the county or by written request for information to the business entity by the county.
   (J)   Any person violating the provisions of § 110.11 of this chapter by intentionally inspecting confidential taxpayer information without authorization shall be fined not more than $500 or imprisoned for not longer than six months, or both.
   (K)   Any person violating the provisions of § 110.11 of this chapter by divulging confidential taxpayer information shall be fined not more than $1,000 or imprisoned for not more than one year, or both.
(Ord. 14-2007, passed 1-1-2008; Ord. 4-2016, passed 7-1-2016)