(A) Any information gained as a result of returns, investigations, hearings, or verifications required or authorized by this Ordinance is confidential, and no person shall access or disclose such information except in accordance with a proper judicial order or as provided in R.C. 4123 .271 or R.C. 5703.21. The tax commissioner or a designee thereof may furnish copies of returns filed or otherwise received under this Ordinance 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 the Village of Haskins from publishing or disclosing statistics in a form that does not disclose information with respect to particular taxpayers.
(C) In May and November of each year, the tax commissioner shall provide the Village tax administrator with the following information for every taxpayer that filed tax returns with the tax commissioner under this ordinance and that had municipal taxable income apportionable to the village under any ordinance for any prior year.
(1) The taxpayer's name, address and federal identification number
(2) The taxpayer's apportionment ratio for, and amount of municipal taxable income apportionable to, the village pursuant to this Ordinance.
(3) The amount of any pre-2017 net operating loss canyforward utilized by the taxpayer.
(4) Whether the taxpayer requested that any overpayment be carried forward to the future taxable year.
(5) The amount of any credit claimed under R.C. 718.94.
(D) Not later than thirty days after each distribution made to municipal corporations under R.C. 718.83, the tax commissioner shall provide to the village a report stating the name and federal identification number of every taxpayer that made estimated payments that are attributable to the village and the amount of each such taxpayer's estimated payment.
(E) The information described under division (C) and (D) of this section shall be provided to the individual or individuals designated by the village tax administrator under R.C. 718.83(D).
(F) (1) The village expects that the tax commissioner will, pursuant to R.C. 718.84(E), provide tax returns and other information it receives in the performance of its administration of the municipal net profits tax for taxpayers making the election provided in this ordinance or R.C. 718.80. The tax administrator shall review these returns and information, as well as the information received pursuant to divisions (C) and (B) of this section, and has discretion to refer any taxpayer for audit by the tax commissioner. Such referral shall be made on a form prescribed by the commissioner and shall include any information that forms the basis for the referral.
(2) If the tax commissioner declines to audit a taxpayer referred by the tax administrator under this section, the village reserves its right to pursue any and all remedies, whether at law or in equity, to ensure that the correct tax liability has been calculated and paid by the taxpayer.
(Ord. 2023-10. Passed 12-18-23.)