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Johnstown Overview
Codified Ordinances of Johnstown, OH
Codified Ordinances of Johnstown, Ohio
CERTIFICATION
ROSTER OF OFFICIALS
ADOPTING ORDINANCE NO. 1985-36
EDITOR'S NOTE
COMPARATIVE SECTION TABLE
CHARTER
PART ONE - ADMINISTRATIVE CODE
TITLE ONE - Genera1 Provisions
TITLE THREE - Legislative
TITLE FIVE - Administrative
TITLE SEVEN - Judicial
TITLE NINE - Taxation
CHAPTER 191 Income Tax Effective January 1, 2016
191.01 AUTHORITY TO LEVY TAX; PURPOSE OF TAX; RATE.
191.011 AUTHORITY TO LEVY TAX.
191.012 PURPOSE OF TAX; RATE.
191.013 ALLOCATION OF FUNDS.
191.014 STATEMENT OF PROCEDURAL HISTORY; STATE MANDATED CHANGES TO MUNICIPAL INCOME TAX.
191.02 EFFECTIVE DATE.
191.03 DEFINITIONS.
191.04 IMPOSITION OF TAX.
191.041 DETERMINING MUNICIPAL TAXABLE INCOME FOR INDIVIDUALS.
191.042 DETERMINING MUNICIPAL TAX FOR BUSINESSES.
191.05 COLLECTION AT SOURCE.
191.051 WITHHOLDING PROVISIONS.
191.052 OCCASIONAL ENTRANT - WITHHOLDING.
191.06 ANNUAL RETURN; FILING.
191.061 ANNUAL RETURN.
191.062 FILING VIA OHIO BUSINESS GATEWAY.
191.063 EXTENSION FOR SERVICE IN OR FOR THE ARMED FORCES.
191.064 CONSOLIDATED MUNICIPAL INCOME TAX RETURN.
191.07 CREDIT FOR TAX PAID TO OTHER MUNICIPALITIES.
191.08 ESTIMATED TAXES.
191.09 ROUNDING OF AMOUNTS.
191.10 REQUESTS FOR REFUNDS.
191.11 SECOND MUNICIPALITY IMPOSING TAX AFTER TIME PERIOD ALLOWED FOR REFUND.
191.12 AMENDED RETURNS.
191.13 LIMITATIONS.
191.14 AUDITS.
191.15 SERVICE OF ASSESSMENT.
191.16 ADMINISTRATION OF CLAIMS.
191.17 TAX INFORMATION CONFIDENTIAL.
191.18 FRAUD.
191.19 INTEREST AND PENALTIES.
191.20 AUTHORITY OF TAX ADMINISTRATOR; VERIFICATION OF INFORMATION.
191.201 AUTHORITY.
191.202 VERIFICATION OF ACCURACY OF RETURNS AND DETERMINATION OF LIABILITY.
191.203 IDENTIFICATION INFORMATION.
191.21 REQUEST FOR OPINION OF THE TAX ADMINISTRATOR.
191.22 BOARD OF TAX REVIEW.
191.23 AUTHORITY TO CREATE RULES AND REGULATIONS.
191.24 RENTAL AND LEASED PROPERTY.
191.25 SAVINGS CLAUSE.
191.26 COLLECTION OF TAX AFTER TERMINATION OF ORDINANCE.
191.27 ADOPTION OF RITA RULES AND REGULATIONS.
191.28 FILING NET PROFIT TAXES; ELECTION TO BE SUBJECT TO PROVISIONS OF CHAPTER.
191.29 DEFINITIONS.
191.30 APPLICABILITY; TAXABLE SITUS; APPORTIONMENT.
191.31 INFORMATION PROVIDED TO TAX ADMINISTRATORS; CONFIDENTIALITY.
191.32 FILING OF ANNUAL RETURN; REMITTANCE; DISPOSITION OF FUNDS.
191.33 ELECTRONIC FILING.
191.34 CONSOLIDATED RETURNS.
191.35 FAILURE TO PAY TAX.
191.36 DECLARATION OF ESTIMATED TAXES.
191.37 ADDITIONAL PENALTIES.
191.38 ASSESSMENTS AGAINST TAXPAYER.
191.39 REFUND APPLICATIONS.
191.40 AMENDED RETURNS.
191.41 EXAMINATION OF RECORDS AND OTHER DOCUMENTS AND PERSONS.
191.42 CREDITS.
191.43 RECKLESS VIOLATIONS; PENALTIES.
191.44 ELECTION TO BE SUBJECT TO ORC 718.80 TO 718.95
191.99 VIOLATIONS; PENALTIES.
CHAPTER 193 Motor Vehicle License Tax
CHAPTER 194 Transient Occupancy Tax
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 FIFTEEN - FIRE PREVENTION CODE
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191.37 ADDITIONAL PENALTIES.
   (A)    In addition to any other penalty imposed by sections 191.28 to 191.43 of the Codified Ordinances or Chapter 5703. of the Revised Code, the following penalties shall apply:
      (1)    If a taxpayer required to file a tax return under sections 191.28 to 191.43 of the Codified Ordinances fails to make and file the return within the time prescribed, including any extensions of time granted by the tax commissioner, the commissioner may impose a penalty not exceeding twenty-five dollars per month or fraction of a month, for each month or fraction of a month elapsing between the due date, including extensions of the due date, and the date on which the return is filed. The aggregate penalty, per instance, under this division shall not exceed one hundred fifty dollars.
      (2)    If a person required to file a tax return electronically under sections 191.28 to 191.43 of the Codified Ordinances fails to do so, the commissioner may impose a penalty not to exceed the following:
         (a)    For each of the first two failures, five per cent of the amount required to be reported on the return;
         (b)    For the third and any subsequent failure, ten per cent of the amount required to be reported on the return.
      (3)    If a taxpayer that has made the election allowed under section 191.28 of the Codified Ordinances fails to timely pay an amount of tax required to be paid under this chapter, the commissioner may impose a penalty equal to fifteen per cent of the amount not timely paid.
      (4)    If a taxpayer files what purports to be a tax return required by sections 191.28 to 191.43 of the Codified Ordinances that does not contain information upon which the substantial correctness of the return may be judged or contains information that on its face indicates that the return is substantially incorrect, and the filing of the return in that manner is due to a position that is frivolous or a desire that is apparent from the return to delay or impede the administration of sections 191.28 to 191.43 of the Codified Ordinances, a penalty of up to five hundred dollars may be imposed.
      (5)    If a taxpayer makes a fraudulent attempt to evade the reporting or payment of the tax required to be shown on any return required under sections 191.28 to 191.43 of the Codified Ordinances, a penalty may be imposed not exceeding the greater of one thousand dollars or one hundred per cent of the tax required to be shown on the return.
      (6)    If any person makes a false or fraudulent claim for a refund under section 191.39 of the Codified Ordinances, a penalty may be imposed not exceeding the greater of one thousand dollars or one hundred per cent of the claim. Any penalty imposed under this division, any refund issued on the claim, and interest on any refund from the date of the refund, may be assessed under section 191.38 of the Codified Ordinances without regard to any time limitation for the assessment imposed by division (A) of that section.
   (B)    For purposes of this section, the tax required to be shown on a tax return shall be reduced by the amount of any part of the tax paid on or before the date, including any extensions of the date, prescribed for filing the return.
   (C)    Each penalty imposed under this section shall be in addition to any other penalty imposed under this section. All or part of any penalty imposed under this section may be abated by the tax commissioner. The commissioner may adopt rules governing the imposition and abatement of such penalties.
   (D)    All amounts collected under this section shall be considered as taxes collected under sections 191.28 to 191.43 of the Codified Ordinances and shall be credited and distributed to municipal corporations in the same proportion as the underlying tax liability is required to be distributed to such municipal corporations under section 718.83 of the Revised Code. (Ord. 07- 2018. Passed 2-20-18.)
191.38 ASSESSMENTS AGAINST TAXPAYER.
   (A)    If any taxpayer required to file a return under section 191.28 to 191.43 of the Codified Ordinances fails to file the return within the time prescribed, files an incorrect return, or fails to remit the full amount of the tax due for the period covered by the return, the tax commissioner may make an assessment against the taxpayer for any deficiency for the period for which the return or tax is due, based upon any information in the commissioner's possession.
   The tax commissioner shall not make or issue an assessment against a taxpayer more than three years after the later of the date the return subject to assessment was required to be filed or the date the return was filed. Such time limit may be extended if both the taxpayer and the commissioner consent in writing to the extension. Any such extension shall extend the three-year time limit in section 191.39 of the Codified Ordinances for the same period of time. There shall be no bar or limit to an assessment against a taxpayer that fails to file a return subject to assessment as required by sections 191.28 to 191.43 of the Codified Ordinances, or that files a fraudulent return. The commissioner shall give the taxpayer assessed written notice of the assessment as provided in section 5703.37 of the Revised Code.    With the notice, the commissioner shall provide instructions on how to petition for reassessment and request a hearing on the petition.
   (B)    Unless the taxpayer assessed files with the tax commissioner within sixty days after service of the notice of assessment, either personally or by certified mail, a written petition for reassessment signed by the authorized agent of the taxpayer assessed having knowledge of the facts, the assessment becomes final, and the amount of the assessment is due and payable from the taxpayer to the treasurer of state. The petition shall indicate the taxpayer's objections, but additional objections may be raised in writing if received by the commissioner prior to the date shown on the final determination. If the petition has been properly filed, the commissioner shall proceed under section 5703.60 of the Revised Code.
   (C)    After an assessment becomes final, if any portion of the assessment remains unpaid, including accrued interest, a certified copy of the tax commissioner's entry making the assessment final may be filed in the office of the clerk of the court of common pleas in the county in which the taxpayer has an office or place of business in this state, the county in which the taxpayer's statutory agent is located, or Franklin county.
   Immediately upon the filing of the entry, the clerk shall enter a judgment against the taxpayer assessed in the amount shown on the entry. The judgment may be filed by the clerk in a loose-leaf book entitled "special judgments for municipal income taxes," and shall have the same effect as other judgments. Execution shall issue upon the judgment upon the request of the tax commissioner, and all laws applicable to sales on execution shall apply to sales made under the judgment.
   If the assessment is not paid in its entirety within sixty days after the day the assessment was issued, the portion of the assessment consisting of tax due shall bear interest at the rate per annum prescribed by section 5703.47 of the Revised Code from the day the commissioner issues the assessment until the assessment is paid or until it is certified to the attorney general for collection under section 131.02 of the Revised Code, whichever comes first. If the unpaid portion of the assessment is certified to the attorney general for collection, the entire unpaid portion of the assessment shall bear interest at the rate per annum prescribed by section 5703.47 of the Revised Code from the date of certification until the date it is paid in its entirety. Interest shall be paid in the same manner as the tax and may be collected by issuing an assessment under this section.
   (D)    All money collected under this section shall be credited to the municipal income tax fund and distributed to the municipal corporation to which the money is owed based on the assessment issued under this section.
   (E)    If the tax commissioner believes that collection of the tax will be jeopardized unless proceedings to collect or secure collection of the tax are instituted without delay, the commissioner may issue a jeopardy assessment against the taxpayer liable for the tax. Immediately upon the issuance of the jeopardy assessment, the commissioner shall file an entry with the clerk of the court of common pleas in the manner prescribed by division (C) of this section. Notice of the jeopardy assessment shall be served on the taxpayer assessed or the taxpayer's legal representative in the manner provided in section 5703.37 of the Revised Code within five days of the filing of the entry with the clerk. The total amount assessed is immediately due and payable, unless the taxpayer assessed files a petition for reassessment in accordance with division (B) of this section and provides security in a form satisfactory to the commissioner and in an amount sufficient to satisfy the unpaid balance of the assessment. Full or partial payment of the assessment does not prejudice the commissioner's consideration of the petition for reassessment.
   (F)    Notwithstanding the fact that a petition for reassessment is pending, the taxpayer may pay all or a portion of the assessment that is the subject of the petition. The acceptance of a payment by the treasurer of state does not prejudice any claim for refund upon final determination of the petition.
   If upon final determination of the petition an error in the assessment is corrected by the tax commissioner, upon petition so filed or pursuant to a decision of the board of tax appeals or any court to which the determination or decision has been appealed, so that the amount due from the taxpayer under the corrected assessment is less than the portion paid, there shall be issued to the taxpayer, its assigns, or legal representative a refund in the amount of the overpayment as provided by section 191.39 of the Codified Ordinances, with interest on that amount as provided by that section.
(Ord. 07-2018. Passed 2-20-18.)
191.39 REFUND APPLICATIONS.
   (A)    An application to refund to a taxpayer the amount of taxes paid on any illegal, erroneous, or excessive payment of tax under sections 191.28 to 191.43 of the Codified Ordinances, including assessments, shall be filed with the tax commissioner within three years after the date of the illegal, erroneous, or excessive payment of the tax, or within any additional period allowed by division (A) of section 191.38 of the Codified Ordinances. The application shall be filed in the form prescribed by the tax commissioner.
   (B)   (1)    On the filing of a refund application, the tax commissioner shall determine the amount of refund to which the applicant is entitled. The amount determined shall be based on the amount overpaid per return or assessment. If the amount is greater than ten dollars and not less than that claimed, the commissioner shall certify that amount to the director of budget and management and the treasurer of state for payment from the tax refund fund created in section 5703.052 of the Revised Code. If the amount is greater than ten dollars but less than that claimed, the commissioner shall proceed in accordance with section 5703.70 of the Revised Code.
      (2)    Upon issuance of a refund under this section, the commissioner shall notify each municipal corporation of the amount refunded to the taxpayer attributable to that municipal corporation, which shall be deducted from the municipal corporation's next distribution under section 718.83 of the Revised Code.
   (C)    Any portion of a refund determined under division (B) of this section that is not issued within ninety days after such determination shall bear interest at the rate per annum prescribed by section 5703.47 of the Revised Code from the ninety-first day after such determination until the day the refund is paid or credited. On an illegal or erroneous assessment, interest shall be paid at that rate from the date of payment on the illegal or erroneous assessment until the day the refund is paid or credited.
(Ord. 07-2018. Passed 2-20-18.)
191.40 AMENDED RETURNS.
   (A)    If any of the facts, figures, computations, or attachments required in an annual return filed by a taxpayer that has made the election allowed under section 191.28 of the Codified Ordinances and used to determine the tax due under sections 191.28 to 191.43 of the Codified Ordinances must be altered as the result of an adjustment to the taxpayer's federal income tax return, whether initiated by the taxpayer or the internal revenue service, and such alteration affects the taxpayer's tax liability under those sections, the taxpayer shall file an amended return with the tax commissioner in such form as the commissioner requires. The amended return shall be filed not later than sixty days after the adjustment is agreed upon or finally determined for federal income tax purposes or after any federal income tax deficiency or refund, or the abatement or credit resulting therefrom, has been assessed or paid, whichever occurs first. 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 commissioner before filing the amended return.
   (B)    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. An amended return required by this section is a return subject to assessment under section 191.38 of the Codified Ordinances for the purpose of assessing any additional tax due under this section, together with any applicable penalty and interest. The amended return shall not reopen those facts, figures, computations, or attachments from a previously filed return no longer subject to assessment that are not affected, either directly or indirectly, by the adjustment to the taxpayer's federal tax return.
   (C)    In the case of an overpayment, an application for refund may be filed under this division within the sixty-day period prescribed for filing the amended return, even if that period extends beyond the period prescribed in section 191.39 of the Codified Ordinances, if the application otherwise conforms to the requirements of that section. An application filed under this division shall claim refund of overpayments resulting from alterations to only 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 income tax return unless it is also filed within the time prescribed in section 191.39 of the Codified Ordinances. The application shall not reopen those facts, figures, computations, or attachments that are not affected, either directly or indirectly, by the adjustment to the taxpayer's federal income tax return. (Ord. 07-2018. Passed 2-20-18.)
191.41 EXAMINATION OF RECORDS AND OTHER DOCUMENTS AND PERSONS.
   (A)    The tax commissioner, or any authorized agent or employee thereof, may examine the books, papers, records, and federal and state income tax returns of any taxpayer or other person that is subject to sections 191.28 to 191.43 of the Codified Ordinances for the purpose of verifying the accuracy of any return made or, if no return was filed, to ascertain the tax due as required under those sections. Upon written request by the commissioner or a duly authorized agent or employee thereof, every taxpayer or other person subject to this section is required to furnish the opportunity for the commissioner, authorized agent, or employee to investigate and examine such books, papers, records, and federal and state income tax returns at a reasonable time and place designated in the request.
   (B)    The records and other documents of any taxpayer or other person that is subject to sections 191.28 to 191.43 of the Codified Ordinances shall be open to the tax commissioner's inspection during business hours and shall be preserved for a period of six years following the end of the taxable year to which the records or documents relate, unless the commissioner, in writing, consents to their destruction within that period, or by order requires that they be kept longer. The commissioner may require any person, by notice served on that person, to keep such records as the commissioner determines necessary to show whether or not that person is liable, and the extent of such liability, for the income tax levied by a municipal corporation.
   (C)    The tax commissioner may examine under oath any person that the commissioner reasonably believes has knowledge concerning any income that was or would have been returned for taxation or any transaction tending to affect such income. The commissioner may, for this purpose, compel any such person to attend a hearing or examination and to produce any books, papers, records, and federal income tax returns in such person's possession or control. The person may be assisted or represented by an attorney, accountant, bookkeeper, or other tax practitioner at any such hearing or examination. This division does not authorize the practice of law by a person who is not an attorney.
   (D)    No person issued written notice by the tax commissioner compelling attendance at a hearing or examination or the production of books, papers, records, or federal income tax returns under this section shall fail to comply.
(Ord. 07-2018. Passed 2-20-18.)
191.42 CREDITS.
   (A)    A credit, granted by resolution or ordinance of the Village pursuant to section 718.15 or 718.151 of the Ohio Revised Code, shall be available to a taxpayer that has made the election allowed under section 191.28 of the Codified Ordinances, against the municipal corporation's tax on income. A municipal corporation shall submit the following information to the tax commissioner on or before the later of January 31, 2018, or the thirty-first day of January of the first year in which the taxpayer is eligible to receive the credit:
      (1)    A copy of the agreement entered into by the Village and taxpayer under section 718.15 or 718.151 of the Ohio Revised Code;
      (2)    A copy of the ordinance or resolution authorizing the agreement entered into between the Village and the taxpayer.
   (B)   (1)    Each taxpayer that claims a credit shall submit, with the taxpayer's tax return, documentation issued by the Village granting the credit that confirms the eligibility of the taxpayer for the credit, the amount of the credit for which the taxpayer is eligible, and the tax year to which the credit is to be applied.
      (2)    Such documentation shall be provided in the form prescribed by the tax commissioner.
      (3)    Nothing in this section shall be construed to authorize the tax commissioner to enter into an agreement with a taxpayer to grant a credit, to determine if a taxpayer meets the conditions of a tax credit agreement entered into by the Village and taxpayer under section 718.15 or 718.151 of the Ohio Revised Code, or to modify the terms or conditions of any such existing agreement.
         (Ord. 07-2018. Passed 2-20-18.)
191.43 RECKLESS VIOLATIONS; PENALTIES.
   (A)    Except as provided in division (B) of this section, whoever recklessly violates division (A) of section 191.31 of the Codified Ordinances shall be guilty of a misdemeanor of the first degree and shall be subject to a fine of not more than one thousand dollars or imprisonment for a term of up to six months, or both.
   (B)    Each instance of access or disclosure in violation of division (A) of section 191.31 of the Codified Ordinances constitutes a separate offense.
   (C)    These specific penalties shall not be construed to prevent the Village from prosecuting any and all other offenses that may apply.
(Ord. 07-2018. Passed 2-20-18.)
   191.44 ELECTION TO BE SUBJECT TO ORC 718.80 TO 718.95
   (A)    The City hereby adopts and incorporates herein by reference Sections 718.80 to 718.95 of the Ohio Revised Code for tax years beginning on or after January 1, 2018.
   (B)   A taxpayer, as defined in division (c) of this section, may elect to be subject to Sections 718.80 to 718.95 of the Ohio Revised Code in lieu of the provisions of this Ordinance.
   (C)   "Taxpayer" has the same meaning as in section 718.01 of the Ohio Revised Code, except that "taxpayer" does not include natural persons or entities subject to the tax imposed under Chapter 5745 of the Ohio Revised Code. "Taxpayer" may include receivers, assignees, or trustees in bankruptcy when such persons are required to assume the role of a taxpayer.
(Ord. 23-2023. Passed 12-12-23.)
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