(a) As used in this section:
(1) DOMICILE means the true, fixed and permanent home of the taxpayer to which whenever absent, the taxpayer intends to return.
(2) An individual is presumed to be domiciled in the municipality for all or part of a taxable year if the individual was domiciled in the municipality on the last day of the immediately preceding taxable year or if the tax administrator reasonably concludes that the individual is domiciled in the municipality for all or part of the taxable year.
(3) An individual may rebut the presumption of domicile described in division (a)(1) of this section if the individual establishes by a preponderance of the evidence that the individual was not domiciled in the municipality for all or part of the taxable year.
(b) For the purpose of determining whether an individual is domiciled in the municipality for all or part of a taxable year, factors that may be considered include, but are not limited to, the following:
(1) The individual’s domicile in other taxable years;
(2) The location at which the individual is registered to vote;
(3) The address on the individual’s driver’s license;
(4) The location of real estate for which the individual claimed a property tax exemption or reduction allowed on the basis of the individual’s residence or domicile;
(5) The location and value of abodes owned or leased by the individual;
(6) Declarations, written or oral, made by the individual regarding the individual’s residency;
(7) The primary location at which the individual is employed;
(8) The location of educational institutions attended by the individual’s dependents as defined in section 152 of the Internal Revenue Code, to the extent that tuition paid to such educational institution is based on the residency of the individual or the individual’s spouse in the municipal corporation or state where the educational institution is located;
(9) The number of contact periods the individual has with the municipality. For the purposes of this division, an individual has one “contact period” with the municipality if the individual is away overnight from the individual’s abode located outside of the municipality and while away overnight from that abode spends at least some portion, however minimal, of each of two consecutive days in the municipality. For purposes of this section, the state’s contact period test or bright-line test and resulting determination have no bearing on municipal residency or domicile.
(c) All applicable factors are provided in R.C. § 718.012.
(Ord. 3024, passed 10-19-15)
Statutory reference:
Domicile, see R.C. § 718.012