(a) Collection of Tax and Records. It shall be the duty of the Administrator to receive the tax imposed by the Ordinance in the manner prescribed herein from the taxpayers, to keep an accurate record thereof, and to report all monies so received.
(b) Duties to Enforce Collection. It shall be the duty of the Administrator to enforce payment of all taxes due the City of Lorain, to keep accurate records for the minimum of five (5) years showing the amount due from each taxpayer required to file a declaration and make any return, including taxes withheld, and to show the dates and amounts of payment thereof.
(c) Authority to Make and Enforce Regulations.
(1) The Administrator is charged with the administration and enforcement of the provisions of the Ordinance and is subject to the approval of the Board of Review of the City of Lorain empowered to adopt, promulgate and enforce rules and regulations relating to any matter or thing pertaining to the administration and enforcement of the Ordinance. The Administrator has the authority to correct or adjust any return submitted when a correction or adjustment is necessary to accomplish the intent of the Ordinance.
(2) Any taxpayer or employer desiring a special ruling on any matter pertaining to the Ordinance or these Rules and Regulations should submit to the Administrator, in writing, all facts involved and the ruling sought, who shall render his ruling on this matter, which ruling may be appealed to the Board of Review of this Municipality.
(3) These Regulations, together with all amendments and supplements hereto and all changes, herein, will be on file at Lorain City Income Tax Department, 200 West Erie Avenue Lorain, Ohio 44052
(d) Authority to Arrange Installment Payments.
(1) Except as provided in Section 191.07(c)(2)C., the Administrator is authorized to arrange for the payment of unpaid taxes, interest and penalties on a schedule of installment payments when the taxpayer has proved to the Administrator that, due to certain hardship conditions, he is unable to pay in full the amount of the tax due. Such authorization shall not be granted until proper returns are filed by the taxpayer for all amounts owed by him under the Ordinance.
(e) Authority to Determine Amount of Tax Due.
(1) Preparation of return by Administrator. If any taxpayer fails to file a tax return which is required by this Ordinance within the time prescribed therefore, but consents to disclose all information necessary to the preparation thereof, then the Administrator may prepare such return which, after being signed by such person, may be received by the Administrator as the return of such person.
(2) Execution of return by Administrator. If any taxpayer fails to file a tax return which is required by this Ordinance, within the time prescribed therefore, or make, willfully or otherwise, a false or fraudulent return, then the Administrator shall make, in a reasonable manner, such return from his own knowledge and from such information as he can obtain throughout testimony or otherwise.
(3) Assessment of a taxpayer by Administrator. The Administrator may calculate and assess any taxpayer for the amount of tax, penalty and interest which is imposed by this Ordinance and which is due and owing. Such assessment shall be made by the Administrator's issuing summary records to the last known address of the taxpayer of the assessment. This summary shall include the identification of the taxpayer, the character of the liability assessed, the taxation period and the amount of the assessment.
(4) Status of executed returns and assessments. Any return executed by or any assessment made by the Administrator pursuant to this Ordinance shall be prima facie good and sufficient for all legal purposes. The Administrator may execute supplemental tax returns and may issue supplemental assessment whenever the Administrator has knowledge derived from any source including the taxpayer's financial data that any executed tax return or assessment is imperfect or incomplete in any material respect.
(5) Limitation of prosecutions. Neither the Tax Administrator's execution of a return nor the Tax Administrator's assessment of a taxpayer shall start the running of the period of limitations on prosecutions set forth elsewhere in this Ordinance.
(f) Authority to Make Investigations.
(1) The Administrator, or his duly authorized agent, is authorized to examine the books, papers, records and federal income tax returns of any employer, taxpayer or person subject to this Ordinance, or whom the Administrator believes is subject to the provisions of the Ordinance, for the purpose of verifying the accuracy of any return made, or if no return was made, to ascertain and determine the tax due under this Ordinance.
(2) An employer or taxpayer shall furnish within fifteen (15) days following a written request by the Administrator, or his duly authorized agent, the means, facilities and opportunity for making examinations and investigations authorized by this Ordinance.
(g) Authority to Compel Production of Records.
(1) The Administrator is authorized to order any person to appear before him and may examine such person, under oath, concerning any income, which was or should have been returned for taxation or any transaction tending to affect such income. The Administrator may compel the production of books, papers and records and the attendance of all persons before him, whether as parties or witnesses, whenever he believes such persons have knowledge of the facts concerning any supposed income or supposed transaction of the taxpayer.
(2) The Administrator's order to examine any document mentioned in the preceding paragraph shall state whether the examination is to be at the office of the taxpayer or at the office of the Administrator.
(3) The Administrator may order the appearance before him of any person whom he believes to have any knowledge of a taxpayer's income or withholding or any information pertaining to the taxpayer under investigation whether or not the individual so ordered has actual custody of the records of the taxpayer being investigated. The Administrator is specifically authorized to order the appearance of the local manager, representative or employee of any taxpayer.
(4) Persons required to attend any hearings shall be notified not less than fifteen (15) days prior to the time of the hearing. The notice shall show the time and place of the hearing and what books, papers or records the witness is to make available at such hearing.
(5) The notice shall be served by the Administrator, or his duly authorized agent, by delivering it to the person named personally or by leaving the notice at his usual place of business or residence, or by mailing it to the person by certified mail, return receipt requested, addressed to his usual place of business or residence.
(h) Refusal to Produce Records. Refusal by any employer, supposed employer, taxpayer or supposed taxpayer or the refusal of any such person to appear before the Administrator, or his duly authorized agent, to submit to such examination or to produce the records requested constitutes a misdemeanor punishable by fine or imprisonment, or both, as prescribed by Section 191.09(e).
(i) Confidential Natural of Information Obtained.
(1) Any information gained as a result of any returns, investigations, verifications, or hearings before the Administrator or the Board of Review required by the Ordinance of this Municipality or authorized by these Rules and Regulations shall be confidential and no disclosure thereof shall be made except for official purposes or as ordered by a court of competent jurisdiction. Any person divulging such information shall be guilty of a misdemeanor punishable by a maximum fine of one thousand dollars ($1000) or imprisonment for not more than six (6) months, or both. Each disclosure shall constitute a separate offense.
(2) In addition to the above penalty, any employee of the Lorain City Income Tax Department, who violates the provisions of this Chapter relative to the disclosure of confidential information, shall be guilty of an offense punishable by immediate dismissal.
(j) Retention of Records. All employees and taxpayers are required to keep such records as will enable the filing of true and accurate returns whether of taxes withheld at the source or of taxes payable upon earnings or net profits, or both. Such records shall be preserved for a period of not less than five (5) years from the date the final return is filed or the withholding taxes are paid. (Ord. 152-94. Passed 12-19-94.)