(A) The Tax Administrator may require any person filing a tax document with the Tax Administrator to provide identifying information, which may include the person's social security number, federal employer identification number, or other identification number requested by the
Tax Administrator. A person required by the Tax Administrator to provide identifying information
that has experienced any change with respect to that information shall notify the Tax Administrator of the change before, or upon, filing the next tax document requiring the identifying information.
(Ord. 2015-3. Passed 12-14-15.)
(1) The Tax Commissioner/Tax Administrator may request, and any property owner within the Village is required, to provide identifying information for any tenant residing within or otherwise occupying any residential, business or industrial property within the Village. Identifying information includes the name of the tenant, the tenant’s address, and the tenant’s Social Security Number or Taxpayer Identification Number. Consistent with this Code, such Information shall be confidential and may only be used by the Tax Commissioner/Tax Administrator to administer this Code.
(Ord. 2018-17. Passed 11-13-18.)
(B) (1) If the Tax Administrator makes a request for identifying information and the Tax Administrator does not receive valid identifying information within thirty days of making the request, nothing in this chapter prohibits the Tax Administrator from imposing a penalty upon the person to whom the request was directed pursuant to Section 152.1.10 of this Chapter, in addition to any applicable penalty described in Section 152.1.99 of this Chapter.
(2) If a person required by the Tax Administrator to provide identifying information does not notify the Tax Administrator of a change with respect to that information as required under division (A) of this section within thirty days after filing the next tax document requiring such identifying information, nothing in this chapter prohibits the Tax Administrator from imposing a penalty pursuant to Section 152.1.10 of this Chapter.
(3) The penalties provided for under divisions (8)(1) and (2) of this section may be billed and imposed in the same manner as the tax or fee with respect to which the identifying information is sought and are in addition to any applicable criminal penalties described in section 152.1.99 of this Chapter for a violation of 152.1.15 of this Chapter, and any other penalties that may be imposed by the Tax Administrator by law.
(Ord. 2015-3. Passed 12-14-15.)