(A)
Any information gained as a result of returns, investigations, hearings, or verifications required or authorized by §§ 35.044 to 35.060 of the city code is confidential, and no person shall disclose such information, except for official purposes, in accordance with a proper judicial order, or as provided in R.C. §§ 4123.271 or 5703.21. The Tax Administrator may furnish the Internal Revenue Service with copies of returns filed. This section does not prohibit the publication of statistics in a form which does not disclose information with respect to particular taxpayers.
(B) In May and November of each year, the Tax Administrator shall provide each Tax Administrator with the following information for every taxpayer that filed tax returns with the Administrator under §§ 35.044 to 35.060 of the city code and that had municipal taxable income apportionable to the city under this subchapter for any prior year:
(1) The taxpayer’s name, address, and federal employer identification number;
(2) The taxpayer’s apportionment ratio for, and amount of municipal taxable income apportionable to, the city pursuant to § 35.046 of the city code;
(3) The amount of any pre-2017 net operating loss carryforward utilized by the taxpayer;
(4) Whether the taxpayer requested that any overpayment be carried forward to a future taxable year; and
(5) The amount of any credit claimed under § 35.059 of the city code.
(C) Not later than 30 days after each distribution made to municipal corporations under § 35.047 of the city code, the Tax Administrator shall provide to each municipal corporation a report stating the name and federal identification number of every taxpayer that made estimated payments that are attributable to the city and the amount of each such taxpayer’s estimated payment.
(D) Not later than January 31 of each year, the city having taxpayers that have made the election allowed under § 35.044 of the city code shall provide to the Tax Administrator, in a format prescribed by the Administrator, the name and mailing address of up to two persons to whom the city requests that the Administrator send the information described in divisions (B) and (C) of this section. The Administrator shall not provide such information to any person other than a person who is designated to receive the information under this section and who is employed by the city or by a Tax Administrator, as defined in § 35.003 of the city code, that administers the city’s income tax, except as may otherwise be provided by law.
(E) (1) The Tax Administrator may adopt rules that further govern the terms and conditions under which tax returns filed with the Administrator under this subchapter, and any other information gained in the performance of the Administrator’s duties prescribed by this subchapter, shall be available for inspection by properly authorized officers, employees, or agents of the city to which the taxpayer’s net profit is apportioned under § 35.046 of the city code.
(2) As used in this division (E), PROPERLY AUTHORIZED OFFICER, EMPLOYEE, OR AGENT means an officer, employee, or agent of the city who is authorized by charter or ordinance of the city to view or possess information referred to in § 35.022 of the city code.
(F) (1) If, upon receiving the information described in § 35.056(B) of the city code or division (B) or (C) of this section, the city discovers that it has additional information in its possession that could result in a change to a taxpayer’s tax liability, the city may refer the taxpayer to the Tax Administrator for an audit. Such referral shall be made on a form prescribed by the Administrator and shall include any information that forms the basis for the referral.
(2) Upon receipt of a referral under division (F)(1) of this section, the Administrator shall review the referral and may conduct an audit of the taxpayer that is the subject of the referral based on the information in the referral and any other relevant information available to the Administrator.
(3) Nothing in division (F) of this section shall be construed as forming the sole basis upon which the Administrator may conduct an audit of a taxpayer.
(4) Nothing in this subchapter shall prohibit the city from filing a writ of mandamus if the city believes that the Administrator has violated the Administrator’s fiduciary duty as the administrator of the tax levied by the city.
(Ord. 2018-02, passed 2-12-2018; Ord. 2023-41, passed 11-16-2023)