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Grove City Overview
Grove City, Ohio Code of Ordinances
Codified Ordinances of the City of Grove City, Ohio
PRELIMINARY UNIT
GENERAL INDEX
COMPARATIVE SECTION TABLE
TABLES OF SPECIAL ORDINANCES
CHARTER of the CITY OF GROVE CITY, OHIO
PART ONE - ADMINISTRATIVE CODE
PART THREE - TRAFFIC CODE
PART FIVE - GENERAL OFFENSES CODE
PART SEVEN - BUSINESS REGULATION CODE
PART NINE - STREETS, UTILITIES AND PUBLIC SERVICES CODE
PART ELEVEN - PLANNING AND ZONING CODE
PART THIRTEEN - BUILDING CODE
PART FOURTEEN - HOUSING CODE
PART FIFTEEN - FIRE PREVENTION CODE
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194.10   SECOND MUNICIPALITY IMPOSING TAX AFTER TIME PERIOD ALLOWED FOR REFUND.
   (a)   Income tax that has been deposited with Grove City, but should have been deposited with another municipality, is allowable by Grove City as a refund but is subject to the three (3) year limitation on refunds.
   (b)   Income tax that was deposited with another municipality but should have been deposited with Grove City is subject to recovery by Grove City. If Grove City's tax on that income is imposed after the time period allowed for a refund of the tax or withholding paid to the other municipality, Grove City shall allow a nonrefundable credit against the tax or withholding Grove City claims is due with respect to such income or wages, equal to the tax or withholding paid to the first municipality with respect to such income or wages.
   (c)   If Grove City's tax rate is less than the tax rate in the other municipality, then the nonrefundable credit shall be calculated using Grove City's tax rate. However, if Grove City's tax rate is greater than the tax rate in the other municipality, the tax due in excess of the nonrefundable credit is to be paid to Grove City, along with any penalty and interest that accrued during the period of nonpayment.
   (d)   Nothing in this section permits any credit carryforward.
(Ord. C85-15. Passed 11-16-15.)
194.11   AMENDED RETURNS.
   (a)   (1)   If a taxpayer's tax liability shown on the annual tax return for Grove City changes as a result of an adjustment to the taxpayer's federal or state income tax return, the taxpayer shall file an amended return with Grove City. The amended return shall be filed on a form required by the Tax Administrator.
      (2)   If a taxpayer intends to file an amended consolidated municipal income tax return, or to amend its type of return from a separate return to a consolidated return, based on the taxpayer's consolidated federal income tax return, the taxpayer shall notify the Tax Administrator before filing the amended return.
   (b)   (1)   In the case of an underpayment, the amended return shall be accompanied by payment of any combined additional tax due, together with any penalty and interest thereon. If the combined tax shown to be due is ten dollars ($10.00) or less, no payment need be made. The amended return shall reopen those facts, figures, computations, or attachments from a previously filed return that are not affected, either directly or indirectly, by the adjustment to the taxpayer's federal or state income tax return only:
         A.   To determine the amount of tax that would be due if all facts, figures, computations, and attachments were reopened; or
         B.   If the applicable statute of limitations for civil actions or prosecutions under Section 194.12 have not expired for a previously filed return.
      (2)   The additional tax to be paid shall not exceed the amount of tax that would be due if all facts, figures, computations, and attachments were reopened; i.e., the payment shall be the lesser of the two (2) amounts.
   (c)   (1)   In the case of an overpayment, a request for refund may be filed under this subsection within the period prescribed by Section 194.11(d) for filing the amended return, even if it is filed beyond the period prescribed in that subsection if it otherwise conforms to the requirements of that subsection. If the amount of the refund is less than ten dollars ($10.00), no refund need be paid by Grove City. A request filed under this subsection shall claim refund of overpayments resulting from alterations only to those facts, figures, computations, or attachments required in the taxpayer's annual return that are affected, either directly or indirectly, by the adjustment to the taxpayer's federal or state income tax return, unless it is also filed within the time prescribed in Section 194.09.
      (2)   The amount to be refunded shall not exceed the amount of refund that would be due if all facts, figures, computations, and attachments were reopened. All facts, figures, computations, and attachments may be reopened to determine the refund amount due by inclusion of all facts, figures, computations, and attachments.
   (d)   Within sixty (60) days after the final determination of any federal or state tax liability affecting the taxpayer's Grove City's tax liability, that taxpayer shall make and file an amended Grove City return showing income subject to Grove City income tax based upon such final determination of federal or state tax liability. The taxpayer shall pay any additional Grove City income tax shown due thereon or make a claim for refund of any overpayment, unless the tax or overpayment is less than ten dollars ($10.00).
(Ord. C85-15. Passed 11-16-15.)
194.12   LIMITATIONS.
   (a)   (1)   A.   Civil actions to recover municipal income taxes and penalties and interest on municipal income taxes shall be brought within the later of:
            1.   Three (3) years after the tax was due or the return was filed, whichever is later; or
            2.   One (1) year after the conclusion of the qualifying deferral period, if any.
         B.   The time limit described in subsection (a)(1)A. 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 subsection (c).
      (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 the Board of Tax Review the request described in Section 194.21. That date shall not be affected by any subsequent decision, finding, or holding by any administrative body or court that the Board of Tax Review did not have jurisdiction to affirm, reverse, or modify the assessment or any part of that assessment.
         B.   Ending the later of the sixtieth (60th) day after the date on which the final determination of the Board of Tax Review becomes final or, if any party appeals from the determination of the Board-of Tax Review, the sixtieth (60th) day after the date on which the final determination of the 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 (3) 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 (25%) or more of income required to be reported, prosecutions may be commenced within six (6) 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 194.09.
   (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 Grove City 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 Board of Tax Review, 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 resultant amount due is less than the amount paid, a refund will be paid in the amount of the overpayment as provided by Section 194.09, with interest on that amount as provided by Section 194.09(e).
   (e)   No civil action to recover Grove City 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. C85-15. Passed 11-16-15.)
194.13   AUDITS.
   (a)   At or before the commencement of an audit, the Tax Administrator shall provide to the taxpayer a written description of the roles of the Tax Administrator and of the taxpayer during the audit and a statement of the taxpayer's rights, including any right to obtain a refund of an overpayment of a tax. At or before the commencement of an audit, the Tax Administrator shall inform the taxpayer when the audit is considered to have commenced.
   (b)   Except in cases involving suspected criminal activity, the Tax Administrator shall conduct an audit of a taxpayer during regular business hours and after providing reasonable notice to the taxpayer. A taxpayer who is unable to comply with a proposed time for an audit on the grounds that the proposed time would cause inconvenience or hardship must offer reasonable alternative dates for the audit.
   (c)   At all stages of an audit by the Tax Administrator, a taxpayer is entitled to be assisted or represented by an attorney, accountant, bookkeeper, or other tax practitioner. The Tax Administrator shall prescribe a form by which a taxpayer may designate such a person to assist or represent the taxpayer in the conduct of any proceedings resulting from actions by the Tax Administrator. If a taxpayer has not submitted such a form, the Tax Administrator may accept other evidence, as the Tax Administrator considers appropriate, that a person is the authorized representative of a taxpayer.
   A taxpayer may refuse to answer any questions asked by the person conducting an audit until the taxpayer has an opportunity to consult with the taxpayer's attorney, accountant, bookkeeper, or other tax practitioner. This section does not authorize the practice of law by a person who is not an attorney.
   (d)   A taxpayer may record, electronically or otherwise, the audit examination.
   (e)   The failure of the Tax Administrator to comply with a provision of this section shall neither excuse a taxpayer from payment of any taxes owed by the taxpayer nor cure any procedural defect in a taxpayer's case.
   (f)   If the Tax Administrator fails to substantially comply with the provisions of this section, the Tax Administrator, upon application by the taxpayer, shall excuse the taxpayer from penalties and interest.
(Ord. C85-15. Passed 11-16-15.)
194.14   SERVICE OF ASSESSMENT.
   (a)   As used in this section:
      (1)   "Last known address" means the address the Tax Administrator has at the time a document is originally sent by certified mail, or any address the Tax Administrator can ascertain using reasonable means such as the use of a change of address service offered by the postal service or an authorized delivery service under Section 5703.056 of the ORC.
      (2)   "Undeliverable address" means an address to which the postal service or an authorized delivery service under Section 5703.056 of the ORC is not able to deliver an assessment of the Tax Administrator, except when the reason for non-delivery is because the addressee fails to acknowledge or accept the assessment.
   (b)   Subject to subsection (c), a copy of each assessment shall be served upon the person affected thereby either by personal service, by certified mail, or by a delivery service authorized under Section 5703.056 of the ORC. With the permission of the person affected by an assessment, 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.
   (c)   (1)   A.   If certified mail is returned because of an undeliverable address, a Tax Administrator shall utilize reasonable means to ascertain a new last known address, including the use of a change of address service offered by the postal service or an authorized delivery service under Section 5703.056 of the ORC. If the Tax Administrator is unable to ascertain a new last known address, the assessment shall be sent by ordinary mail and considered served. If the ordinary mail is subsequently returned because of an undeliverable address, the assessment remains appealable within sixty (60) days after the assessment's postmark.
         B.   Once the Tax Administrator or other Grove City official, or the designee of either, serves an assessment on the person to whom the assessment is directed, the person may protest the ruling of that assessment by filing an appeal with the Board of Tax Review within sixty (60) days after the receipt of service. The delivery of an assessment of the Tax Administrator under subsection (c)(1)A. is prima facie evidence that delivery is complete and that the assessment is served.
      (2)   If mailing of an assessment by a Tax Administrator by certified mail is returned for some cause other than an undeliverable address, the Tax Administrator shall resend the assessment by ordinary mail. The assessment shall show the date the Tax Administrator sends the assessment and include the following statement:
         "This assessment is deemed to be served on the addressee under applicable law ten (10) days from the date this assessment was mailed by the Tax Administrator as shown on the assessment, and all periods within which an appeal may be filed apply from and after that date."
         Unless the mailing is returned because of an undeliverable address, the mailing of that information is prima facie evidence that delivery of the assessment was completed ten (10) days after the Tax Administrator sent the assessment by ordinary mail and that the assessment was served.
         If the ordinary mail is subsequently returned because of an undeliverable address, the Tax Administrator shall proceed under subsection (c)(1)A. A person may challenge the presumption of delivery and service under this subsection in accordance with subsection (d).
   (d)   (1)   A person disputing the presumption of delivery and service under subsection (c) bears the burden of proving by a preponderance of the evidence that the address to which the assessment was sent by certified mail was not an address with which the person was associated at the time the Tax Administrator originally mailed the assessment. 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 (20%), as determined by voting rights, of the addressee's business.
      (2)   If a person elects to appeal an assessment on the basis described in subsection (d)(1), and if that assessment is subject to collection and is not otherwise appealable, the person must do so within sixty (60) days after the initial contact by the Tax Administrator or other Grove City official, or the designee of either, with the person. Nothing in this subsection 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.
   (e)   Nothing in this section prohibits the Tax Administrator or the Tax Administrator's designee from delivering an assessment by personal service.
   (f)   Collection actions taken upon any assessment being appealed under subsection (c)(1)B., including those on which a claim has been delivered for collection, shall be stayed upon the pendency of an appeal under this section.
   (g)   Additional regulations as detailed in the rules and regulations, adopted pursuant to Sections 194.22 and 194.26, shall apply.
(Ord. C85-15. Passed 11-16-15.)
194.15   ADMINISTRATION OF CLAIMS.
   (a)   As used in this section, "claim" means a claim for an amount payable to Grove City that arises pursuant to Grove City's income tax imposed in accordance with this chapter.
   (b)   Nothing in this chapter prohibits a Tax Administrator from doing either of the following if such action is in the best interests of the municipal corporation:
      (1)   Compromise a claim;
      (2)   Extend for a reasonable period the time for payment of a claim by agreeing to accept monthly or other periodic payments.
   (c)   The Tax Administrator's rejection of a compromise or payment-over-time agreement proposed by a person with respect to a claim shall not be appealable.
   (d)   A compromise or payment-over-time agreement with respect to a claim shall be binding upon and shall be to the benefit of only the parties to the compromise or agreement, and shall not eliminate or otherwise affect the liability of any other person.
   (e)   A compromise or payment-over-time agreement with respect to a claim shall be void if the taxpayer defaults under the compromise or agreement or if the compromise or agreement was obtained by fraud or by misrepresentation of a material fact. Any amount that was due before the compromise or agreement and that is unpaid shall remain due, and any penalties or interest that would have accrued in the absence of the compromise or agreement shall continue to accrue and be due.
(Ord. C85-15. Passed 11-16-15.)
194.16   TAX INFORMATION CONFIDENTIAL
   (a)   Any information gained as a result of returns, investigations, hearings, or verifications required or authorized by this chapter is confidential, and no person shall access or disclose such information except in accordance with a proper judicial order or in connection with the performance of that person's official duties or the official business of Grove City as authorized by this chapter. The Tax Administrator or a designee thereof may furnish copies of returns filed or otherwise received under this chapter and other related tax information to the internal revenue service, the tax commissioner, and tax administrators of other municipal corporations.
   (b)   This section does not prohibit Grove City from publishing or disclosing statistics in a form that does not disclose information with respect to particular taxpayers.
(Ord. C85-15. Passed 11-16-15.)
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