(a) Council has determined that it is in the public interest and welfare to establish a special Mayor's Court session for enforcement of income tax violations filed by the Gibsonburg Income Tax Administrator.
(b) A special Mayor's Court session be and hereby is authorized and established to enforce violations of the various income tax ordinances and provisions of the Village including but not limited to, failure to file a return, filing of a false or fraudulent return, failure or neglect to pay the income tax, failure to withhold taxes and providing false information.
(c) Mayor's Court sessions are to be considered special as there are no regular Mayor's Court sessions in the Village and shall be limited to municipal income tax violations. In all cases where a plea of not guilty is made in Mayor's Court requiring a trial, such cases shall be transferred to the jurisdiction of the Sandusky County Court, District #2, Woodville, Ohio, as the Mayor would have a conflict of interest from hearing such cases in that they affect the Village collection of funds. Only contested cases such as those shall the Mayor be considered to have such a conflict of interest, all other cases shall be capable of proceeding under the Mayor in Mayor's Court special session as established herein.
(Ord. 25-86. Passed 10-2-86.)