187.23 RENTAL AND LEASED PROPERTY.

   (A)    All property owners of real property located in the City of Kent, Ohio, who rent or otherwise lease the same, or any part thereof, to any person for residential dwelling purposes, including apartments, rooms and other rental accommodations, during any calendar year, or part thereof, commencing with the effective date of this section, shall file with the Tax Administrator on or before the January 31 first following such calendar year a written report disclosing the name, address and also telephone number, if available, of each tenant known to have occupied on December 31 during such calendar year such apartment, room or other residential dwelling rental property.

   (B) The Tax Administrator may order the appearance before him, or his duly authorized agent, of any person whom he believes to have any knowledge of the name, address and telephone number of any tenant of residential rental real property in the City of Kent, Ohio. The Tax Administrator, or his duly authorized agent, is authorized to examine any person, under oath, concerning the name, address and telephone number of any tenant of residential real property located in the City of Kent, Ohio. The Tax Administrator, or his duly authorized agent, may compel the production of papers and records and the attendance of all personal before him, whether as parties or witnesses, whenever he believes such person has knowledge of the name, address and telephone number of any tenant of residential real property in the City of Kent, Ohio.

   (C)    Any property owner or person that violates one or more of the following shall be subject to Section 187.99 of this chapter:

      (1)    Fails, refuses or neglects to timely file a written report required by subsection (a) hereof; or

      (2)    Makes an incomplete or intentionally false written report required by subsection (a) hereof; or

      (3)    Fails to appear before the Tax Administrator or any duly authorized agent and to produce and disclose any tenant information pursuant to any order or subpoena of the Tax Administrator as authorized in this section; or

      (4)    Fails to comply with the provisions of this section or any order or subpoena of the Tax Administrator.

         (Ord. 2015-150. Passed 11-18-15.)

187.24 SAVINGS CLAUSE.

   This chapter shall not apply to any person, firm or corporation, or to any property as to whom or which it is beyond the power of Council to impose the tax herein provided for. Any sentence, clause, section or part of this chapter or any tax against or exception granted any individual or any of the several groups of persons, or forms of income specified herein if found to be unconstitutional, illegal or invalid, such unconstitutionality, illegality or invalidity shall affect only such clause, sentence, section or part of this chapter and shall not affect or impair any of the remaining provisions, sentences, clauses, sections or other parts of this chapter. It is hereby declared to be the intention of Council that this chapter would have been adopted had such unconstitutional, illegal or invalid sentence, or part hereof, not been included therein.

(Ord. 2015-150. Passed 11-18-15.)

187.25 COLLECTION OF TAX AFTER TERMINATION OF ORDINANCE.

   (A)    This chapter shall continue effective insofar as the levy of taxes is concerned until repealed, and insofar as the collection of taxes levied hereunder and actions or proceedings for collecting any tax so levied or enforcing any provisions of this chapter are concerned, it shall continue effective until all of said taxes levied hereunder in the aforesaid periods are fully paid and any and all suits and prosecutions for the collection of said taxes or for the punishment of violations of this chapter shall have been fully terminated, subject to the limitations contained in Section 187.12 and Section 187.99 hereof.

   (B)    Annual returns due for all or any part of the last effective year of this ordinance shall be due on the date provided in Sections 187.05 and Section 187.04 of this ordinance as though the same were continuing.

(Ord. 2015-150. Passed 11-18-15.)

187.26 ADOPTION OF RITA RULES AND REGULATIONS.

   The City of Kent, Ohio hereby adopts the Regional Income Tax Agency (RITA) Rules & Regulations, including amendments that may be made from time to time, for use as the City of Kent, Ohio's Income Tax Rules and Regulations. In the event of a conflict with any provision(s) of the City of Kent, Ohio Income Tax Ordinance and the RITA Rules & Regulations, the Ordinance will supersede. Until and if the contractual relationship between the City of Kent, Ohio and RITA ceases, Section 187.26 will supersede all other provisions within Ordinance 2015-150 regarding promulgation of rules and regulations by the Tax Administrator.

(Ord. 2015-150. Passed 11-18-15.)

187.27 ALLOCATION OF FUNDS.

   (For collections based on the municipal income tax rate of two and a quarter percent (2.25%) imposed for the period beginning January 1, 2014 through December 31, 2038 and thereafter.)

   The Funds collected under the provisions of this chapter shall be paid into the Income Tax Fund and applied to the following purposes:

   (a)   Administration. Such part thereof as shall be necessary to defray all costs of collecting the tax levied by this chapter and the cost of administering and enforcing the provisions hereof shall first be allocated to the Income Tax Administration Fund.

    (b)   Other Purposes. Subject to the limitations prescribed in the Charter of the City, namely, that no more than seventy five percent (75%) of the proceeds of the City Income Tax, after payment of the expenses of collection and enforcement, shall be spent for any purpose other than a capital improvement, the net proceeds after cost of administration, enforcement, credits, and refunds shall be applied to the following separate accounts to be kept by the Finance Director for capital improvements and for the General Fund operation of the City, as herein designated:

      (1)   The first two-ninths (2/9) of such net proceeds to fire and emergency medical service operations and the purchase and/or maintenance of equipment and/or facilities, including related debt service.

      (2)   The second two-ninths (2/9) of such net proceeds to police, fire and emergency medical service operations and the purchase and/or maintenance of equipment and/or facilities, including related debt service.

      (3)   The third one-ninth (1/9) of such net proceeds to the design, construction, capital improvements and equipping of a police facility, and related property acquisition and debt service.

      (4)   The remaining four-ninths (4/9):

         A.   To real estate acquisition and expansion. "Real estate expansion" means expansion and remodeling of any real estate, including buildings thereon to which    the City has a title in fee simple or a leasehold interest of not less than twenty five (25) years;

         B.   To construction or relocation of any bridges or contributions to any proper governmental body for the construction, relocation or repair of any bridges or bridge routes within the City;

         C.   To sanitary sewer systems construction and installation of trunk lines and interceptor systems and the collecting sanitary sewer lines;

         D.   To street construction, installation, widening, resurfacing hard finish streets, relocating and restoring curbs, gutters and sidewalks with all accessories within the City, including contributions to any proper governmental body for such    purposes within the City;

         E.   To storm sewer construction, trunk line construction, installation and expanding facilities;

         F.   To Safety Department purchase of Fire Department equipment, and Police Department equipment and expansion of facilities;

         G.   To the purchase of any capital equipment;

         H.   To water work system, construction and installation of trunk lines and water distribution lines, land acquisition and well field development; and

         I.   To the General Fund. (Ord. 2013-100. Passed 11-20-13.)

187.28 ELECTION TO BE SUBJECT TO R.C. 718.80 TO 718.95.

   (A)   The City of Kent, Ohio 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 of the Revised Code in lieu of the provisions of this Chapter.

   (C)   "Taxpayer" has the same meaning as in Section 718.01 of the Revised Code, except that "taxpayer" does not include natural persons or entities subject to the tax imposed under Chapter 5745 of the Revised Code. "Taxpayer" may include receivers, assignees, or trustees in bankruptcy when such persons are required to assume the role of a taxpayer.

   (D)   In the event that Sections 718.80 to 718.95 of the Ohio Revised Code are determined by a court of competent jurisdiction to be invalid, unconstitutional or otherwise unenforceable, this section shall be considered null and void and shall be automatically repealed until and unless further legislative action is taken by City Council.

(Ord. 2018-77. Passed 7-18-18.)