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Geneva Overview
Geneva, OH Code of Ordinances
GENEVA, OHIO CODIFIED ORDINANCES
PRELIMINARY UNIT
CHARTER
PART TWO - ADMINISTRATION CODE
PART FOUR - TRAFFIC CODE
PART SIX - GENERAL OFFENSES CODE
PART EIGHT - BUSINESS REGULATION AND TAXATION CODE
TITLE TWO - Business Regulation
TITLE FOUR - Taxation
CHAPTER 880 Earned Income Tax Effective Through December 31, 2015
CHAPTER 881 Municipal Income Tax Effective Beginning January 1, 2016
881.01 AUTHORITY TO LEVY TAX; PURPOSES OF TAX; RATE.
881.011 AUTHORITY TO LEVY TAX.
881.012 PURPOSES OF TAX; RATE.
881.013 ALLOCATION OF FUNDS. (RESERVED)
881.014 STATEMENT OF PROCEDURAL HISTORY; STATE MANDATED CHANGES TO MUNICIPAL INCOME TAX.
881.02 EFFECTIVE DATE.
881.03 DEFINITIONS.
881.04 INCOME SUBJECT TO TAX FOR INDIVIDUALS.
881.041 DETERMINING MUNICIPAL TAXABLE INCOME FOR INDIVIDUALS.
881.042 DOMICILE.
881.043 EXEMPTION FOR MEMBER OR EMPLOYEE OF GENERAL ASSEMBLY AND CERTAIN JUDGES.
881.05 COLLECTION AT SOURCE.
881.051 COLLECTION AT SOURCE; WITHHOLDING FROM QUALIFYING WAGES.
881.052 COLLECTION AT SOURCE; OCCASIONAL ENTRANT.
881.053 COLLECTION AT SOURCE; CASINO AND VLT.
881.06 INCOME SUBJECT TO NET PROFIT TAX.
881.061 DETERMINING MUNICIPAL TAXABLE INCOME FOR TAXPAYERS WHO ARE NOT INDIVIDUALS.
881.062 NET PROFIT; INCOME SUBJECT TO NET PROFIT TAX; ALTERNATIVE APPORTIONMENT.
881.063 CONSOLIDATED FEDERAL INCOME TAX RETURN.
881.064 TAX CREDIT FOR BUSINESSES THAT FOSTER NEW JOBS IN OHIO.
881.065 TAX CREDITS TO FOSTER JOB RETENTION.
881.07 DECLARATION OF ESTIMATED TAX.
881.08 CREDIT FOR TAX PAID.
881.081 CREDIT FOR TAX PAID TO ANOTHER MUNICIPALITY.
881.082 REFUNDABLE CREDIT FOR QUALIFYING LOSS.
881.083 CREDIT FOR PERSON WORKING IN JOINT ECONOMIC DEVELOPMENT DISTRICT OR ZONE.
881.084 CREDIT FOR TAX BEYOND STATUTE FOR OBTAINING REFUND.
881.09 ANNUAL RETURN.
881.091 RETURN AND PAYMENT OF TAX.
881.092 RETURN AND PAYMENT OF TAX; INDIVIDUALS SERVING IN COMBAT ZONE.
881.093 USE OF OHIO BUSINESS GATEWAY; TYPES OF FILINGS AUTHORIZED.
881.094 EXTENSION OF TIME TO FILE.
881.095 AMENDED RETURNS.
881.096 REFUNDS.
881.10 PENALTY, INTEREST, FEES, AND CHARGES.
881.11 AUDIT.
881.12 ROUNDING.
881.13 AUTHORITY AND POWERS OF THE TAX ADMINISTRATOR.
881.131 AUTHORITY OF TAX ADMINISTRATOR; ADMINISTRATIVE POWERS OF THE TAX ADMINISTRATOR.
881.132 AUTHORITY OF TAX ADMINISTRATOR; COMPROMISE OF CLAIM AND PAYMENT OVER TIME.
881.133 AUTHORITY OF TAX ADMINISTRATOR; RIGHT TO EXAMINE.
881.134 AUTHORITY OF TAX ADMINISTRATOR; REQUIRING IDENTIFYING INFORMATION.
881.14 CONFIDENTIALITY.
881.15 FRAUD.
881.16 OPINION OF THE TAX ADMINISTRATOR.
881.17 ASSESSMENT; APPEAL BASED ON PRESUMPTION OF DELIVERY.
881.18 LOCAL BOARD OF TAX REVIEW; APPEAL TO LOCAL BOARD OF TAX REVIEW.
881.19 ACTIONS TO RECOVER; STATUTE OF LIMITATIONS.
881.20 ADOPTION OF RULES.
881.201 REGISTRATION OF TENANTS OF RENTAL PROPERTIES AND MEMBERS OF CONDOMINIUM ASSOCIATIONS OR OTHER ORGANIZATIONS.
881.202 REGISTRATION REQUIREMENTS FOR EMPLOYERS, BUSINESSES, CONTRACTORS, OR SUBCONTRACTORS.
881.97 COLLECTION AFTER TERMINATION OF CHAPTER.
881.98 SAVINGS CLAUSE.
881.99 VIOLATIONS; PENALTY.
CHAPTER 882 Motor Vehicle License Tax
CHAPTER 883 Additional Motor Vehicle License Tax
CHAPTER 884 Exemptions for Improvements to Real Estate
CHAPTER 885 Bed Tax
CHAPTER 886 Jobs Creation Tax Credit Program
CHAPTER 887 Administration of Net Profit Taxes Through State Tax Commissioner
PART TEN - STREETS, UTILITIES AND PUBLIC SERVICES CODE
PART TWELVE - PLANNING AND ZONING CODE
PART FOURTEEN - BUILDING AND HOUSING CODE
PART SIXTEEN - FIRE PREVENTION CODE
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881.16   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 Municipality 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 Municipality'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 Municipality'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 Municipality in order to obtain a more favorable opinion, the taxpayer may be in violation of Section 881.15.
   (e)   If a 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)   A Tax Administrator may refuse to offer an opinion on any request received under this section.
   (g)   This section binds a Tax Administrator only with respect to opinions of the Tax Administrator issued on or after January 1, 2016.
   (h)   An opinion of a 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)   A 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. 3174.  Passed 11-23-15.)
881.17   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 Local Board of Tax 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 Local Board of Tax Review.
(Ord. 3174.  Passed 11-23-15.)
881.18   LOCAL BOARD OF TAX REVIEW; APPEAL TO LOCAL BOARD OF TAX REVIEW.
   (a)   (1)   The legislative authority of the Municipality shall maintain a Local Board of Tax Review to hear appeals as provided in Ohio R.C. Chapter 718.
      (2)   The Local Board of Tax Review shall consist of three members.
            Two members shall be appointed by the legislative authority of the Municipality, and may not be employees, elected officials, or contractors with the Municipality at any time during their term or in the five years immediately preceding the date of appointment. One member shall be appointed by the top administrative official of the Municipality.  This member may be an employee of the Municipality, but may not be the director of finance or equivalent officer, or the Tax Administrator or other similar official or an employee directly involved in municipal tax matters, or any direct subordinate thereof.
      (3)   The term for members of the Local Board of Tax Review appointed by the legislative authority of the Municipality shall be two years. There is no limit on the number of terms that a member may serve should the member be reappointed by the legislative authority. The board member appointed by the top administrative official of the Municipality shall serve at the discretion of the administrative official.
      (4)   Members of the Board of Tax Review appointed by the legislative authority may be removed by the legislative authority as set forth in Ohio R.C. 718.11(A)(4).
      (5)   A member of the board who, for any reason, ceases to meet the qualifications for the position prescribed by this section shall resign immediately by operation of law.
      (6)   A vacancy in an unexpired term shall be filled in the same manner as the original appointment within sixty days of when the vacancy was created. Any member appointed to fill a vacancy occurring prior to the expiration of the term for which the member's predecessor was appointed shall hold office for the remainder of such term. No vacancy on the board shall impair the power and authority of the remaining members to exercise all the powers of the board.
      (7)   If a member is temporarily unable to serve on the board due to a conflict of interest, illness, absence, or similar reason, the legislative authority or top administrative official that appointed the member shall appoint another individual to temporarily serve on the board in the member's place. This appointment shall be subject to the same requirements and limitations as are applicable to the appointment of the member temporarily unable to serve,
      (8)   No member of the Local Board of Tax Review shall receive compensation, fee, or reimbursement of expenses for service on the board.
   (b)   Whenever a Tax Administrator issues an assessment, the Tax Administrator shall notify the taxpayer in writing at the same time of the taxpayer's right to appeal the assessment, the manner in which the taxpayer may appeal the assessment, and the address to which the appeal should be directed, and to whom the appeal should be directed.
   (c)   Any person who has been issued an assessment may appeal the assessment to the board by filing a request with the board. The request shall be in writing, shall specify the reason or reasons why the assessment should be deemed incorrect or unlawful, and shall be filed within sixty days after the taxpayer receives the assessment.
   (d)   The Local Board of Tax Review shall schedule a hearing to be held within sixty days after receiving an appeal of an assessment under division (c) of this section, unless the taxpayer requests additional time to prepare or waives a hearing. If the taxpayer does not waive the hearing, the taxpayer may appear before the board and/or may be represented by an attorney at law, certified public accountant, or other representative. The board may allow a hearing to be continued as jointly agreed to by the parties. In such a case, the hearing must be completed within 120 days after the first day of the hearing unless the parties agree otherwise.
   (e)   The board may affirm, reverse, or modify the Tax Administrator's assessment or any part of that assessment. The board shall issue a final determination on the appeal within ninety days after the board's final hearing on the appeal, and send a copy of its final determination by ordinary mail to all of the parties to the appeal within fifteen days after issuing the final determination. The taxpayer or the Tax Administrator may appeal the board's final determination as provided in Ohio R.C. 5717.011.
   (f)   The Local Board of Tax Review created pursuant to this section shall adopt rules governing its procedures, including a schedule of related costs, and shall keep a record of its transactions. The rules governing the Local Board of Tax Review procedures shall be in writing, and may be amended as needed by the Local Board of Tax Review. Such records are not public records available for inspection under Ohio R.C. 149.43. For this reason, any documentation, copies of returns or reports, final determinations, or working papers for each case must be maintained in a secure location under the control of the Tax Administrator. No member of the Local Board of Tax Review may remove such documentation, copies of returns or reports, final determinations, or working papers from the hearing. Hearings requested by a taxpayer before a Local Board of Tax Review created pursuant to this section are not meetings of a public body subject to Ohio R.C. 121.22. For this reason, such hearings shall not be open to the public, and only those parties to the case may be present during the hearing.
(Ord. 3174.  Passed 11-23-15.)
881.19   ACTIONS TO RECOVER; STATUTE OF LIMITATIONS.
   (a)   (1)   A.   Civil actions to recover Municipal income taxes and penalties and interest on Municipal income taxes shall be brought within the latter of:
            1.   Three years after the tax was due or the return was filed, whichever is later; or
            2.   One year after the conclusion of the qualifying deferral period, if any.
         B.   The time limit described in division (a)(1)A. of this section may be extended at any time if both the Tax Administrator and the employer, agent of the employer, other payer, or taxpayer consent in writing to the extension. Any extension shall also extend for the same period of time the time limit described in division (c) of this section.
      (2)   As used in this section, "qualifying deferral period" means a period of time beginning and ending as follows:
         A.   Beginning on the date a person who is aggrieved by an assessment files with a Local Board of Tax Review the request described in Section 881.18.  That date shall not be affected by any subsequent decision, finding, or holding by any administrative body or court that the Local Board of Tax Review with which the aggrieved person filed the request did not have jurisdiction to affirm, reverse, or modify the assessment or any part of that assessment.
         B.   Ending the later of the sixtieth day after the date on which the final determination of the Local Board of Tax Review becomes final or, if any party appeals from the determination of the Local Board of Tax Review, the sixtieth day after the date on which the final determination of the Local Board of Tax Review is either ultimately affirmed in whole or in part or ultimately reversed and no further appeal of either that affirmation, in whole or in part, or that reversal is available or taken.
   (b)   Prosecutions for an offense made punishable under a resolution or ordinance imposing an income tax shall be commenced within three years after the commission of the offense, provided that in the case of fraud, failure to file a return, or the omission of twenty-five percent or more of income required to be reported, prosecutions may be commenced within six years after the commission of the offense.
   (c)   A claim for a refund of Municipal income taxes shall be brought within the time limitation provided in Section 881.096.
   (d)   (1)   Notwithstanding the fact that an appeal is pending, the petitioner may pay all or a portion of the assessment that is the subject of the appeal. The acceptance of a payment by the Municipality does not prejudice any claim for refund upon final determination of the appeal.
      (2)   If upon final determination of the appeal an error in the assessment is corrected by the Tax Administrator, upon an appeal so filed or pursuant to a final determination of the Local Board of Tax Review created under Section 881.18, of the Ohio Board of Tax Appeals, or any court to which the decision of the Ohio Board of Tax Appeals has been appealed, so that the amount due from the party assessed under the corrected assessment is less than the amount paid, there shall be issued to the appellant or to the appellant's assigns or legal representative a refund in the amount of the overpayment as provided by Section 881.096, with interest on that amount as provided by division (d) of this section.
   (e)   No civil action to recover Municipal income tax or related penalties or interest shall be brought during either of the following time periods:
      (1)   The period during which a taxpayer has a right to appeal the imposition of that tax or interest or those penalties;
      (2)   The period during which an appeal related to the imposition of that tax or interest or those penalties is pending.
(Ord. 3174.  Passed 11-23-15.)
881.20   ADOPTION OF RULES.
   (a)   Pursuant to Ohio R.C. 718.30, the Municipality, pursuant to this chapter, grants authority to the Tax Administrator as the authority, by ordinance or resolution, to adopt rules to administer the income tax imposed by the Municipality.
   (b)   All rules adopted under this section shall be published and posted on the internet.
(Ord. 3174.  Passed 11-23-15.)
881.201   REGISTRATION OF TENANTS OF RENTAL PROPERTIES AND MEMBERS OF CONDOMINIUM ASSOCIATIONS OR OTHER ORGANIZATIONS.
   (a)   Every owner of a rental unit or units is hereby directed and required to furnish to the Tax Administrator a yearly roster of names, addresses and Social Security numbers (Social Security numbers are optional) of persons residing in the rental unit or units and shall also file a statement of any changes in the roster at the end of each month. A sample of such monthly statement follows the text of Ordinance 3174 as Exhibit "A." The yearly statement provided for herein shall be filed with the Tax Administrator on or before January 30 of each year unless an extension of time of filing is granted by the Tax Administrator.
   (b)   Every condominium association or other organization of owners of condominium units with residents in the City is directed and required to furnish to the Tax Administrator a yearly roster of the names, addresses and Social Security numbers (Social Security numbers are optional) of their association or organization members who own condominium units in the City, and shall also file a statement of any changes in the roster at the end of each month. A sample of such monthly statement follows the text of Ordinance 3174 as Exhibit "A." The president or chief executive officer of such association shall be responsible for providing the roster required by this division.  The yearly roster provided for herein shall be filed with the Tax Administrator on or before January 30 of each year unless an extension of time of filing is granted by the Tax Administrator.
(Ord. 2599.  Passed 3-23-98; Ord. 3174.  Passed 11-23-15.)
881.202   REGISTRATION REQUIREMENTS FOR EMPLOYERS, BUSINESSES, CONTRACTORS, OR SUBCONTRACTORS.
   (a)   All employers, businesses, contractors or subcontracts who do work in the City shall register with the Tax Department of the City and shall present thereto a list of all employees, subcontractors, contractors or others who may do work for them whose profits, wages or earnings are not presently subject to withholding of the City income tax, before they begin doing business therein. Further, all employers, businesses, contractors or subcontractors have a continuing duty to notify the City Tax Department of any additional employees, subcontractors, contractors or others when such new employee, subcontractor, contractor or other is hired or contracted with or by such employer, business, contractor or subcontractor. There shall be no cost for the registration of any business, employee, contractor or subcontractors thereof.
   (b)   All contractors involved in any project within the incorporated City limits whether general contractor, subcontractor or other, must be identified and registered with the City Income Tax Department before any permit from the Housing, Planning and Zoning Office will be issued for the project. The general contractor, or owner if self-contracted, is responsible for notifying any additional contractors brought into the project after the start of the project that income tax registration is required.
   (c)   In the event that an unregistered contractor is discovered performing work within the City limits, the Income Tax Department shall have the authority to stop the project until such time as the contractor or contractors are in compliance.
   (d)   All contractors, including the owner if the project was self-contracted, shall provide a listing of any and all contractors or subcontractors who worked with or for them during the tax year within the City limits, with such list to be included with the annual income tax return of the contractor or owner.
   (e)   All new residents, businesses, employers, contractors, developers, subcontractors or any other such person or entity must register with the City Income Tax Department before they will be eligible to receive any City services including, but not limited to, City utilities.
(Ord. 2868.  Passed 5-23-05; Ord. 3174.  Passed 11-23-15.)
881.97   COLLECTION AFTER TERMINATION OF CHAPTER.
   (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 881.19.
   (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 881.091 as though the same were continuing.
(Ord. 3174.  Passed 11-23-15.)
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