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(A) Collection.
(1) It shall be the duty of the tax commissioner to receive the tax imposed by this chapter in the manner prescribed herein from the taxpayers; to keep an accurate record thereof; and to report all moneys so received.
(2) Maintenance of records. It shall be the duty of the tax commissioner to enforce payment of all taxes owing to the village, to keep accurate records for a minimum of five years showing the amount due from each taxpayer required to file a declaration and/or make any return, including taxes withheld, and to show the dates and amounts of payments thereof. It shall be the duty of the tax commissioner to destroy any or all returns or other tax documents in the manner authorized by law.
(B) Enforcement. The tax commissioner is charged with the enforcement of the provisions of this chapter and is hereby empowered, subject to the approval of the Board of Review, to adopt and promulgate and to enforce rules and regulations relating to any matter or thing pertaining to the collection of taxes and the administration and enforcement of the provisions of this chapter, including provisions for the reexamination and correction of returns.
(C) Determination of amount of taxes.
(1) In any case where a taxpayer has failed to file a return or has filed a return which does not show the proper amount of tax due, the tax commissioner may determine the amount of tax appearing to be due the village from the taxpayer, and shall send to the taxpayer a written statement showing the amount of tax so determined, together with interest and penalties thereon, if any.
(2) The tax commissioner may exercise the authority provided by law, including orders from bankruptcy courts, relative to remitting, or refunding taxes, including penalties and interest thereon, illegally or erroneously imposed or collected, or for any other reason overpaid, and, in addition, the tax commissioner may investigate any claim of overpayment and make a written statement of the tax commissioner’s findings, and, if the tax commissioner finds that there has been an overpayment, approve and issue and refund payable to the taxpayer, the taxpayer’s assigns, or legal representative as provided in this chapter.
(D) Compromise of tax claims, penalty, interest, or all. Subject to the consent of the Board of Review or pursuant to regulation approved by the Board, the tax commissioner shall have the power to compromise any tax claim, interest, penalty, or all, imposed by § 93.08.
(E) The tax commissioner may appoint agents and prescribe their powers and duties.
(F) The tax commissioner may confer and meet with officers of other municipal corporations and statues and officers of the United States on any matters pertaining to their respective official duties as provided by law.
(G) The tax commissioner may exercise the authority provided by law relative to the use of alternative apportionment methods by taxpayers in accordance with § 93.09 of this chapter.
(Ord. 07-15, passed 12-14-15)
(A) Examination of records. The tax commissioner, or any authorized employee, is authorized to examine the books, papers records, and federal income tax returns of any employer or of any taxpayer or person subject to, or whom the tax commissioner believes is subject to, the provisions of this chapter, for the purpose of verifying the accuracy of any return made, or if no return was made, to ascertain the tax due under this chapter. Every such employer, supposed employer, taxpayer, or supposed taxpayer is hereby directed and required to furnish upon written request by the tax commissioner, or his duly authorized agent or employee, the means, facilities, and opportunity for making the examinations and investigations as are hereby authorized.
(B) Power to order appearance of taxpayer. The tax commissioner is authorized to order any person presumed to have knowledge of the facts to appear before him and may examine the person, under oath, concerning any income which was or should have been returned for taxation or any transaction tending to affect the income, and for this purpose may compel the production of books, papers, records, and federal income tax returns and the attendance of all persons before him, whether as parties or witnesses, whenever he believes such persons have knowledge of the income or information pertinent to the inquiry. The person may be assisted or represented by an attorney, accountant, bookkeeper, or other tax practitioner at any such hearing or examination. This Section 93.07(B) does not authorize the practice of law by a person who is not an attorney.
(C) Identifying Information. When transmitting or otherwise making use of a tax document that contains a person’s social security number, the tax commissioner shall take all reasonable measures necessary to ensure that the number is not capable of being viewed by the general public, including, when necessary, masking the number so that it is not readily discernible by the general public. The tax commissioner shall not put a person’s social security number on the outside of any material mailed to the person.
(D) Failure to submit identifying information required by tax commissioner.
(1) If the tax commissioner makes a request for identifying information and the tax commissioner does not receive valid identifying information within 30 days of making the request, nothing in this chapter prohibits the tax commissioner from imposing a penalty upon the person to whom the request was directed pursuant to § 93.08, in addition to any applicable penalty described in § 93.99 of this chapter.
(2) If a person required by the tax commissioner to provide identifying information does not notify the tax commissioner of a change with respect to that information as required under division (A) of this section within 30 days after filing the next tax document requiring such identifying information, nothing in this chapter prohibits the tax commissioner from imposing a penalty pursuant to § 93.08 of this chapter.
(3) The penalties provided for under divisions (D)(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 § 93.99 of this Chapter 93 for fraud and any other penalties that may be imposed by the tax commissioner by law.
(E) Failure to submit information required by tax commissioner. The refusal to produce books, papers, records, and federal income tax returns, or the refusal to submit to the examination by any employer or person subject or presumed to be subject to the tax or by any officer, agent, or employee of a person subject to the tax or required to withhold tax, or the failure of any person to comply with the provisions of this section or with an order or subpoena of the tax commissioner authorized hereby shall be deemed a violation of this chapter, punishable as provided in § 93.10.
(F) Confidential nature of information; penalty for disclosure.
(1) Any information gained as the result of any returns, investigations, hearings, or verifications required or authorized by this chapter shall be confidential, except for official purposes, or except in accordance with the proper judicial order. Any person divulging the information in violation of this chapter shall, upon conviction thereof, be deemed guilty of a misdemeanor and shall be subject to a fine or penalty of not more than $1,000 or imprisoned for not more than six months, or both. Each disclosure shall constitute a separate offense.
(2) In addition to the above penalty, any employee of the village, who violates the provisions of this section relative to the disclosure of confidential information shall be guilty of an offense punishable by immediate dismissal.
(G) Retention of records. Each and every taxpayer shall retain all records necessary to compute his tax liability for a period of five years from the date his return is filed or the withholding taxes are paid.
(Ord. 07-15, passed 12-14-15)
(A) Interest. All taxes imposed and all moneys withheld or required to be withheld by employers under the provisions of this chapter and remaining unpaid after they become due shall bear interest at the minimum rate permitted under R.C. § 718.27 per annum, or fraction thereof.
(B) Penalties. In addition to interest as provided in division (A) of this section, penalties based on the unpaid tax are hereby imposed as follows:
(1) For failure to pay taxes due, other than taxes withheld, the penalty permitted by R.C. § 718.27(C)(2)(a), as amended from time to time.
(2) For failure to remit taxes withheld from employees, the penalty permitted by R.C. § 718.27(C)(2)(b), as amended from time to time.
(C) Exceptions. A penalty shall not be assessed on an additional tax assessment made by the tax commissioner when a return has been filed in good faith and the tax paid thereon within the time prescribed by the tax commissioner and provided, further, that in the absence of fraud, neither penalty nor interest shall be assessed on any additional tax assessment resulting from a federal audit, providing an amended return is filed and the additional tax is paid within three months after a final determination of the federal tax liability.
(D) Abatement of penalty, interest, or both. Upon recommendation of the tax commissioner or upon appeal from the refusal of the tax commissioner to so recommend, the Board of Review may abate penalty or interest, or both.
(E) In addition to the foregoing penalties, a penalty provided in R.C. § 718.27(C), as amended from time to time, against all taxpayers who fail to file a return within the time period in this chapter.
(F) By the thirty-first day of October of each year the village shall publish the rate described in division (A) of this section applicable to the next succeeding calendar year.
(Ord. 07-15, passed 12-14-15)
(A) Limitation on actions. All taxes imposed by this chapter shall be collectible, together with any interest and penalties thereon, by suit, as other debts of like amount are recoverable. Except in the case of fraud, omission of a substantial portion of income subject to this tax, or failure to file a return, an additional assessment shall not be made after the later of: (1) three years after, the tax was due or the return was filed, whichever was later, and (2) one year after the conclusion of any qualifying deferral period, as defined in R.C. § 718.12(A)(1)(b)(2); except that, in those cases in which the Commissioner of internal revenue and the taxpayer have executed a waiver of the federal statute of limitations, the period in which an additional assessment may be made by the Commissioner shall be one year from later of the time of the final determination of the federal tax liability and the time when the taxpayer files an amended municipal return as required by R.C. § 718.12(E). In cases of fraud, failure to file a return, or the omission of 25% or more of income required to be reported, prosecutions may be commenced within six years after the commission of the offense.
(B) Minimum amount of tax to be collected. Amounts of less than $10 shall not be collected or refunded.
(C) Time limitation on refunds.
(1) Taxes erroneously paid shall not be refunded unless a claim for refund is made within three years from the date on which the payment was made or the return was due, whichever is later.
(2) On filing of the refund request, the tax commissioner shall determine the amount of refund due and certify such amount to the appropriate village official for payment. Except as provided in division (C)(3) of this section, the administrator shall issue an assessment to any taxpayer whose request for refund is fully or partially denied. The assessment shall state the amount of the refund that was denied, the reasons for the denial, and instructions for appealing the assessment.
(3) If the tax commissioner denies in whole or in part a refund request included within the taxpayer’s originally filed annual income tax return, the tax commissioner shall notify the taxpayer, in writing of the amount of the refund that was denied, the reasons for the denial, and instructions for requesting an assessment that may be appealed under R.C. § 718.11.
(D) A request for a refund that is received after the last day for filing specified in division (C) of this section shall be considered to have been filed in a timely manner if any of the following situations exist:
(1) The request is delivered by the postal service, and the earliest postal service postmark on the cover in which the request is enclosed is not later than the last day for filing the request;
(2) The request is delivered by the postal service, the only postmark on the cover in which the request is enclosed was affixed by a private postal meter, the date of that postmark is not later than the last day for filing the request, and the request is received within seven days of such last day.
(3) The request is delivered by the postal service, no postmark date was affixed to the cover in which the request is enclosed or the date of the postmark so affixed is not legible, and the request is received within seven days of the last day for making the request.
(E) Interest shall be allowed and paid on any overpayment by a taxpayer of any municipal income tax obligation from the date of the overpayment until the date of the refund of the overpayment, except that if any overpayment is refunded within 90 days after the final filing date of the annual return or 90 days after the completed return is filed, whichever is later, no interest shall be allowed on the refund. For the purpose of computing the payment of interest on amounts overpaid, no amount of tax for any taxable year shall be considered to have been paid before the date on which the return on which the tax is reported is due, without regard to any extension of time for filing that return. Interest shall be paid at the interest rate described in R.C. § 718.27(A)(5).
(F) Within 60 days after the final determination of any federal or state tax liability affecting the taxpayer’s municipal tax liability, that taxpayer shall make and file an amended municipal return showing income subject to the municipal income tax based upon such final determination of federal or state tax liability, and pay any additional municipal income tax shown due thereon to make a claim for refund for any overpayment, unless the tax or overpayment is less than $10.
(Ord. 07-15, passed 12-14-15)
(A) No person shall:
(1) Fail, neglect, or refuse to make any return required by this chapter; or
(2) Knowingly make any incomplete, false, or fraudulent return; or
(3) Willfully fail, neglect, or refuse to pay the tax, penalties, or interest imposed by this chapter; or
(4) Fail, neglect, or refuse to withhold the tax from his employees or remit such withholding to the tax commissioner; or
(5) Refuse to permit the tax commissioner or any duly authorized agent or employee to examine his books, records, papers, and federal income tax returns relating to the income or net profits of a taxpayer; or
(6) Fail to appear before the tax commissioner and to produce his books, records, papers, or federal income tax returns relating to the income or net profits of a taxpayer upon order or subpoena of the tax commissioner; or
(7) Refuse to disclose to the tax commissioner any information with respect the income or net profits of a taxpayer; or
(8) Fail to comply with the provisions of this chapter or any order or subpoena of the tax commissioner authorized hereby; or
(9) Give to an employer false information as to his true name, correct social security number, and residence address, or fail to promptly notify an employer of any change in residence address and date thereof; or
(10) Fail to use ordinary diligence in maintaining proper records of employees' residence addresses, total wages paid, and village tax withheld, or to knowingly give the tax commissioner false information; or
(11) Attempt to do anything whatever to avoid the payment of the whole or any part of the tax, penalties, or interest imposed by this chapter.
(B) All prosecutions under § 93.10(A)(11) must be commenced within three years from the date of the offense complained of except in the case of failure to file a return, in the case of filing a fraudulent return or in the event of the omission of 25% or more of income required to be reported, in which event the limitation of time within which prosecution must be commenced shall be six years from the commission of the offense.
(C) Failure to obtain forms not a defense. The failure of any employer or person to receive or procure a return, declaration, or other required form shall not excuse him from making any information return, return, or declaration, from filing the form, or from paying the tax.
(D) For purposes of this section, any violation that does not specify a culpable mental state or intent, shall be one of strict liability and no culpable mental state or intent shall be required for a person to be guilty of that violation.
(E) For the purposes of this section, the term “person” shall, in addition to the meaning prescribed in § 93.01, include in the case of a corporation, association, pass-through entity or unincorporated business entity not having any resident owner or officer within the city, any employee or agent of such corporation, association, pass- through entity or unincorporated business entity who has control or supervision over or is charged with the responsibility of filing the municipal income tax returns and making the payments of the municipal income tax as required by this chapter.
(Ord. 07-15, passed 12-14-15)
(A) Procedures. A Board of Review is hereby created and shall consist of a chairman and two other individuals. The chairman shall be appointed by the Mayor and may be an employee of the village, but may not be the director of finance or equivalent officer, or the tax commissioner or other similar official or employee directly involved in municipal tax matters, or any direct subordinate thereof. The other two individuals, who may not be employees, elected officials, or contractors with of the village at any time during their term or in the five years immediately preceding the date of appointment, shall each to be appointed by the Council.
(B) Terms and vacancies.
(1) The term for members of the Board of Review appointed by the Council shall be two years. There is no limit on the number of terms that a member may serve should the member be reappointed by the legislative authority. The board member appointed by the Mayor of the village shall serve at the discretion of the Mayor.
(2) Members of the board of tax review appointed by the legislative authority may be removed by the legislative authority by majority vote for malfeasance, misfeasance, or nonfeasance in office. To remove such a member, the legislative authority must give the member a copy of the charges against the member and afford the member an opportunity to be publicly heard in person or by counsel in the member’s own defense upon not less than ten days’ notice. The decision by the legislative authority on the charges is final and not appealable.
(3) A member of the board who, for any reason, ceases to meet the qualifications for the position prescribed by this section shall resign immediately by operation of law.
(4) A vacancy in an unexpired term shall be filled in the same manner as the original appointment within 60 days of when the vacancy was created. Any member appointed to fill a vacancy occurring prior to the expiration of the term for which the member’s predecessor was appointed shall hold office for the remainder of such term. No vacancy on the board shall impair the power and authority of the remaining members to exercise all the powers of the board.
(5) If a member is temporarily unable to serve on the board due to conflict of interest, illness, absence, or similar reason, the legislative authority or top administrative official that appointed the member shall appoint another individual to temporarily serve on the board in the member’s place. The appointment of such an individual shall be subject to the same requirements and limitations as are applicable to the appointment of the member temporarily unable to serve.
(C) A majority of the members of the Board shall constitute a quorum. The Board shall adopt its own procedural rules and shall keep a record of its proceedings. Any hearing by the Board may be conducted privately and the provisions of § 93.07(F) concerning the confidential nature of certain information shall apply to such matters as may be heard before the Board of Review. Records of proceedings are not public records available for inspection under R.C. § 149.43. Hearings requested by a taxpayer before a Board of Review created pursuant to this section are not meetings of a public body subject to R.C. § 121.22.
(D) Powers of the Board. All rules and regulations and amendments or changes thereto, which are adopted by the tax commissioner under the authority conferred by this chapter, must be approved by the Board of Review before the same becomes effective. The Board shall hear and pass on appeals from any ruling or decision of the tax commissioner, and at the request of the taxpayer or tax commissioner, is empowered to substitute alternate methods of allocation. The Board, on hearing, has jurisdiction to affirm, reverse, or modify any ruling or decision of the tax commissioner or any part thereof.
(E) Appeal procedure.
(1) Whenever the tax commissioner issues an assessment regarding an income tax obligation or denies a refund claim, the tax commissioner shall notify the taxpayer in writing at the same time of the taxpayer's right to appeal the assessment or denial and of the manner in which the taxpayer may appeal the decision, and the address to which the appeal should be directed.
(2) Any person who is aggrieved by an assessment of the tax commissioner may appeal the assessment to the Board of Review by filing a request with the Board. The request shall be in writing, shall state with particularity why the assessment should be deemed incorrect or unlawful, and shall be filed within 60 days after the taxpayer receives the assessment.
(3) The Board of Review shall schedule a hearing within 60 days after receiving the request for appeal, unless the taxpayer requests additional time to prepare or waives a hearing.
(4) If the taxpayer does not waive the hearing, the taxpayer may appear before the Board and may be represented by an attorney at law, certified public accountant or other representative. The board may allow a hearing to be continued as jointly agreed to by the parties. In such a case, the hearing must be completed within 120 days after the first day of the hearing unless the parties agree otherwise.
(5) The Board may affirm, reverse, or modify the tax commissioner's decision or any part of that decision. The Board shall issue adecision on the appeal within 90 days after the Board's final hearing on the appeal and send notice of its decision by ordinary mail to the petitioner within 15 days after issuing the decision.
(Ord. 07-15, passed 12-14-15)
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