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(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.)
(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.)
(A) Whoever violates Section 187.17, division (A) of Section 187.16, or Section 187.04 by failing to remit the City of Kent, Ohio income taxes deducted and withheld from an employee, shall be guilty of a misdemeanor of the first degree and shall be subject to a fine of not more than one thousand dollars ($1,000.00) or imprisonment for a term of up to six (6) months, or both. If the individual that commits the violation is an employee, or official, of the City of Kent, Ohio, the individual is subject to discharge from employment or dismissal from office.
(B) Any person who discloses information received from the Internal Revenue Service in violation of division (A) of Section 187.16 shall be guilty of a felony of the fifth (5th) degree and shall be subject to a fine of not more than five thousand dollars ($5,000.00) plus the costs of prosecution, or imprisonment for a term not exceeding five (5) years, or both. If the individual that commits the violation is an employee, or official, of the City of Kent, Ohio, the individual is subject to discharge from employment or dismissal from office.
(C) Each instance of access or disclosure in violation of division (A) of Section 187.16 constitutes a separate offense.
(D) If not otherwise specified herein, no person shall:
(1) Fail, neglect or refuse to make any return or declaration required by this ordinance;
(2) File any incomplete or false return;
(3) Fail, neglect or refuse to pay the tax, penalties or interest imposed by this chapter;
(4) Refuse to permit the Tax Administrator or any duly authorized agent or employee to examine his books, records, papers and federal and state income tax returns relating to the income or net profits of a taxpayer;
(5) Fail to appear before the Tax Administrator and to produce his books, records, papers or federal and state income tax returns relating to the income or net profits of a taxpayer upon order or subpoena of the Tax Administrator;
(6) Refuse to disclose to the Tax Administrator any information with respect to the income or net profits of a taxpayer;
(7) Fail to comply with the provisions of this ordinance or any order or subpoena of the Tax Administrator authorized hereby;
(8) 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;
(9) Attempt to do anything whatsoever to avoid the payment of the whole or any part of the tax, penalties or interest imposed by this chapter.
(Ord. 2015-150. Passed 11-18-15.)
CODIFIED ORDINANCES OF KENT