Authority.
(A) Nothing in this chapter shall limit the authority of the Tax Commissioner to perform any of the following duties or functions, unless the performance of such duties or functions is expressly limited by a provision of the ORC:
(1) (a) Exercise all powers whatsoever of an query nature as provided by law, including, the right to inspect books, accounts, records, memorandums, and federal and state income tax returns, to examine persons under oath, to issue orders or subpoenas for the production of books, accounts, papers, records, documents, and testimony, to take depositions, to apply to a court for attachment proceedings as for contempt, to approve vouchers for the fees of officers and witnesses, and to administer oaths.
(b) The powers referred to in this division of this section shall be exercised by the Tax Commissioner only in connection with the performance of the duties respectively assigned to the Tax Commissioner under the City of Louisville's income tax ordinance;
(2) Appoint agents and prescribe their powers and duties;
(3) Confer and meet with officers of other municipal corporations and states and officers of the United States on any matters pertaining to their respective official duties as provided by law;
(4) Exercise the authority provided by law, including orders from bankruptcy courts, relative to remitting or refunding taxes, including penalties and interest thereon, for any reason overpaid. In addition, the Tax Commissioner may investigate any claim of overpayment and, if the Tax Commissioner finds that there has been an overpayment, make a written statement of the Tax Commissioner's findings, and approve and issue a refund payable to the taxpayer, the taxpayer's assigns, or legal representative as provided in this chapter;
(5) Exercise the authority provided by law relative to consenting to the compromise and settlement of tax claims;
(6) Exercise the authority provided by law relative to the use of alternative apportionment methods by taxpayers in accordance with Section 192.03;
(7) (a) Make all tax findings, determinations, computations, and orders the Tax Commissioner is by law authorized and required to make and, pursuant to time limitations provided by law, on the Tax Commissioner's own motion, review, re-determine, or correct any tax findings, determinations, computations, or orders the Tax Commissioner has made.
(b) If an appeal has been filed with the Board of Tax Appeals or other appropriate tribunal, the Tax Commissioner shall not review, re-determine, or correct any tax finding, determination, computation, or order which the Tax Commissioner has made, unless such appeal or application is withdrawn by the appellant or applicant, is dismissed, or is otherwise final;
(8) Destroy any or all returns or other tax documents in the manner authorized by law;
(9) Enter into an agreement with a taxpayer to simplify the withholding obligations described in Section 192.04.
Verification of accuracy of returns and determination of liability.
(B) (1) A Tax Commissioner, or any authorized agent or employee thereof may examine the books, papers, records, and federal and state income tax returns of any employer, taxpayer, or other person that is subject to, or that the Tax Commissioner believes is subject to, the provisions of this chapter for the purpose of verifying the accuracy of any return made or, if no return was filed, to ascertain the tax due under this chapter. Upon written request by the Tax Commissioner or a duly authorized agent or employee thereof, every employer, taxpayer, or other person subject to this section is required to furnish the opportunity for the Tax 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.
(2) The records and other documents of any taxpayer, employer, or other person that is subject to, or that a Tax Commissioner believes is subject to, the provisions of this chapter 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 Tax Commissioner, in writing, consents to their destruction within that period, or by order requires that they be kept longer. The Tax Commissioner may require any person, by notice served on that person, to keep such records as the Tax Commissioner determines necessary to show whether or not that person is liable, and the extent of such liability, for the income tax levied by the City of Louisville or for the withholding of such tax.
(3) The Tax Commissioner may examine under oath any person that the Tax 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 Tax Commissioner may, for this purpose, compel any such person to attend a hearing or examination and to produce any books, papers, records, and federal and state 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.
(4) 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 or state income tax returns under this section shall fail to comply.
Identification information.
(C) (1) Nothing in this chapter prohibits the Tax Commissioner from requiring any person filing a tax document with the Tax Commissioner to provide identifying information, which may include the person's social security number, federal employer identification number, or other identification number requested by the Tax Commissioner. A person required by the Tax Commissioner to provide identifying information that has experienced any change with respect to that information shall notify the Tax Commissioner of the change before, or upon, filing the next tax document requiring the identifying information.
(2) (a) If the Tax Commissioner makes a request for identifying information and the Tax Commissioner does not receive valid identifying information within 30 days of making the request, nothing in this chapter prohibits the Tax Commissioner from imposing a penalty upon the person to whom the request was directed pursuant to Section 192.18, in addition to any applicable penalty described in Section 192.99.
(b) If a person required by the Tax Commissioner to provide identifying information does not notify the Tax Commissioner of a change with respect to that information as required under division (C) of Section 192.19 within 30 days after filing the next tax document requiring such identifying information, nothing in this chapter prohibits the Tax Commissioner from imposing a penalty pursuant to Section 192.18.
(c) The penalties provided for under divisions (C)(2)(a) and (b) of this section may be billed and imposed in the same manner as the tax or fee with respect to which the identifying information is sought and are in addition to any applicable criminal penalties described in Section 192.99 for a violation of Section 192.17 and any other penalties that may be imposed by the Tax Commissioner by law.
(Ord. 23-64. Passed 12-4-23.)