191.06 DECLARATION.

   (a)   Requirement for Filing and Paying Declaration of Estimated Mansfield, Ohio City Income Tax. Every person must file a declaration and pay the estimated tax according to Section C each year, if both of the following apply:

      (1)   The taxpayer estimates to own $150.00 or more in tax after subtracting City withholding and refundable credits, and

      (2)   The taxpayer expects City withholding plus refundable credits to be less than the smaller of:

         A.   90% of the tax shown on the taxpayer’s current year Mansfield tax return, or

         B.   100% of the tax shown on the taxpayer’s previous year’s Mansfield tax return, provided that the previous year’s return reflects a 12 month period.

   (b)   Dates for Filing.

      (1)   Such declaration shall be filed on or before April 15 of each year, or on or before the fifteenth (15th) day of the fourth (4th) month following the date the taxpayer becomes subject to tax for the first time.

      (2)   Those taxpayers having a fiscal year or period differing from the calendar year shall file a declaration on or before the fifteenth (15th) day of the fourth (4th) month following the start of each fiscal year or period.

   (c)   Forms; Credit for Tax Withheld or Paid Another Community.

      (1)   Such declaration shall be filed upon a form furnished by or obtainable from the Finance Director or an acceptable generic form, and credit shall be taken for the City tax to be withheld from any portion of such income. Credit may be taken for tax to be withheld and remitted to another taxing municipality.

      (2)   The original declaration (or any subsequent amendment thereof) may be increased or decreased on or before any subsequent quarterly payment date as provided for herein.

      (3)   For taxpayers who are individuals, such declaration of estimated tax to be paid the City shall be accompanied by a payment of at least twenty-two and one-half percent (22.5%) of the estimated annual tax and at least a similar amount shall be paid on or before the last day of the seventh, tenth and thirteenth months after the beginning of the taxable year.

      (4)   For taxpayers that are not individuals, such declaration of estimated tax to be paid the City shall be accompanied by a payment of at least twenty-two and one-half percent (22.5%) of the estimated annual tax and at least a similar amount shall be paid or before the fifteenth (15th) day of the sixth, ninth and twelfth months after the beginning of the taxable year.

      (5)   The mere submission of a declaration estimating a tax liability shall not constitute filing unless accompanied by the required payment.

   (d)   Amended Declaration.

      (1)   A declaration may be amended at any time.

      (2)   In the event that an amended declaration has been filed, the unpaid balance shown due thereon shall be paid in equal installments on or before the remaining payment dates.

   (e)   Annual Return Required. On or before the fifteenth day of the fourth month of the calendar or fiscal year an annual return or extension shall be filed and any balance which may be due the City shall be paid therewith.

(Ord. 14-191. Passed 10-21-14.)

191.07 CREDIT FOR TAX PAID TO OTHER MUNICIPALITIES.

   Every individual taxpayer who resides in the City of Mansfield, but who receives net profits, salaries, wages, third party sick pay, commissions or other personal service compensation. for work done, or services rendered outside of said City, if it be made to appear that he has paid a municipal income tax on such net profits, salary, wages, third party sick pay, commissions or other compensation to another municipality, shall be allowed a credit on the tax imposed by this chapter of the amount so paid by him or on his behalf to such other municipality. The credit shall not exceed one percent (1%) on such net profit, salary, wages, third party sick pay, commission or compensation earned in such other municipality or municipalities where such tax is paid. Provided: The credits established by this section shall be allowable to a taxpayer only to the same extent that such other municipality or municipalities grant reciprocal credits to their residents who receive net profits, salaries, wages, third party sick pay, commissions or other personal service compensation, for work done or services performed or rendered outside of such other municipality or municipalities.

(Ord. 95-251. Passed 12-19-95.)

191.071 WORKING AGGRESSIVELY GENERATING EMPLOYMENT (W.A.G.E.) TAX CREDIT.

   (a)    From and after January 1, 1988, each taxpayer that has earnings or profits which are subject to the tax imposed by Section 191.02 and employs within the City one or more persons on a salary, wage, commission or other compensation basis, excluding exempt incomes set forth in Section 191.14, shall be eligible for a credit against that taxpayer's City income tax liability as set forth herein.

   (b)    Each eligible taxpayer shall be entitled to a credit equal to fifty percent (50%) of the personal City income tax liability attributable to new employment or increased employee payroll hours generated by the taxpayer in years following the taxpayer's base year.

   (c)    The base year for any eligible taxpayer in existence as of December 31, 1987, operating on a calendar year basis shall be calendar year 1987 and every third calendar year thereafter. Eligible taxpayers in existence as of December 31, 1987, operating on a fiscal year basis shall have as a base year their last fiscal year ending prior to December 31, 1987, and every third fiscal year thereafter. Eligible taxpayers not in existence as of December 31, 1987, shall have as a base year their first fiscal or calendar year of operation as the case may be, and every third fiscal or calendar year thereafter.

   The base year for any eligible taxpayer annexed into the corporate limits of the City of Mansfield after January 1, 1988, shall be the fiscal or calendar year in which annexation procedures are completed and every third fiscal or calendar year thereafter, as the case may be and any such taxpayer shall not be considered a "new eligible taxpayer" as that term is used in subsection (d) hereof.

   (d)    To be eligible to receive the employment tax credit each taxpayer shall, at the time of filing its base year City income tax return as required by Section 191.04, provide the Finance Director with the total number of employee payroll hours divided by 2,080 which shall establish for the purpose of administering the credit, the total number of employees employed by the taxpayer during its base year. Notwithstanding the foregoing, the total number of employees for new eligible taxpayers, i.e. those eligible taxpayers not in existence as of December 31, 1987, shall be established, for the purpose of administering the credit, at zero employees for the first base year of operation only and any such taxpayer shall be entitled to the credit for that year. Thereafter, the employment level of the first base year shall be recalculated without regard to the rule in the immediately preceding sentence.

   (e) For each tax year following a taxpayer's base year the taxpayer shall calculate total number of employees in the same manner as in subsection (d) hereof. In any tax year in which the taxpayer's total number of employees exceeds the base year level, the taxpayer shall be entitled to an income tax credit for such increased employment levels as set forth in subsection (b) hereof. In any tax year in which a taxpayer claims an employment tax credit, the taxpayer shall furnish, to the City Income Tax Division on forms provided by the Finance Director, calculations substantiating entitlement to the credit.

(Ord. 04-253. Passed 12-21-04.)

191.08 ADMINISTRATION; FINANCE DIRECTOR'S DUTIES.

   (a)   The taxes imposed and levied pursuant to the provisions of this chapter, shall be administered by such deputies and clerks within the Finance Director's Department as may be from time to time determined by Council of the City of Mansfield.

   (b)   The Finance Director shall prescribe the form of accounts and reports to be rendered to his office and the form and method of keeping accounts within the income tax office. The Finance Director shall be charged with the internal audit of all accounts and returns including the correction of the returns.

   (c)   The Finance Director shall make rules, regulations (other than those adopted by Council), decisions and amendments, or changes thereto, necessary regarding the operation of the tax. Any person dissatisfied with any ruling or decision made by the Finance Director may appeal therefrom to the Board of Tax Appeals which shall be comprised of the City Law Director, one member of Council designated by Council and a member of the public appointed by Council. The member of the public shall serve without compensation a term of two years and shall have significant tax preparation experience. For the purposes of this ordinance, yearly preparation of one’s personal taxes shall not constitute “significant tax preparation experience”. The Finance Director shall have the opportunity to present advice on the matter before the Board of Tax Appeals. Such appeal shall be within thirty days from the date of such ruling or decision. Appeals may be taken from the decisions of the Board of Tax Appeals to a court of competent jurisdiction within thirty days from the announcement of the Board’s ruling or decision.

   (d)   The Finance Director shall have the authority to deem accounts as uncollectible and write them off once all efforts to require the filing or collection of the tax have been exhausted.

   (e)   The Finance Director shall demand, collect, and receive the tax imposed by this chapter. The Finance Director shall keep an accurate record showing the amount received from each taxpayer and the date of said receipt. The Finance Director shall make a written report to Council each quarter of all monies collected hereunder during the preceding quarter.

(Ord. 14-048. Passed 4-15-14.)

191.09 INQUISITORIAL POWERS.

   (a)   The Finance Director, or any authorized employee, is hereby authorized to examine the books, papers and records of any employer, or of any taxpayer or person subject to the tax, for the purpose of verifying the accuracy of any return made, or, if no return was made, to ascertain the tax due. Every such employer, supposed employer, taxpayer or supposed taxpayer, is hereby directed and required to furnish to the Finance Director or his duly authorized agent or employee, the means, facilities and opportunity for making such examinations and investigations as are hereby authorized.

   (b)   The Finance Director, or his duly authorized agent or employee, is hereby authorized to examine any person, employer or employee, under oath, concerning any income which was or should have been returned for taxation, and for this purpose 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 such income.

   (c)   The refusal of such examination by any employer, employee or person subject or presumed to be subject to the tax shall be deemed a violation of this chapter.

   (d)   Tax returns and all audit papers and information connected therewith are confidential and shall be carefully preserved so that they shall not be available for inspection by anyone other than the proper agents of the City of Mansfield for official tax purposes.

   (e)   Any information gained as the result of any returns, investigations, hearings, or verifications required or authorized by this chapter shall be confidential, and no person shall disclose such information except in accordance with a proper judicial order or in connection with the performance of that person’s official duties or the official business of the City as authorized by this chapter or the Charter or ordinance authorizing the levy. Any person divulging such information shall upon conviction thereof be deemed guilty of a misdemeanor of the third degree. In addition to the above penalties, any employee of the City of Mansfield who violates the provisions of this section relative to disclosures of confidential information shall be immediately dismissed from the service of the City.

(Ord. 08-246. Passed 11-18-08.)

191.10 INTEREST AND PENALTIES.

   (a)    All taxes imposed by this chapter, including taxes withheld from wages by an employer, remaining unpaid after they have become due, shall bear interest in addition to the amount of the unpaid tax, at the rate of one percent (1%) per month.

   In addition to interest, penalties are hereby imposed as follows:

      (1)   For failure to pay taxes due by the due date, other than taxes withheld, one percent (1%) of the unpaid balance per month or fraction of a month.

      (2)   For failure to file a return by the due date or by the date resulting from extension, twenty-five dollars ($25.00).

      (3)   For failure to remit taxes withheld or required to be withheld from employees, three percent (3%) of the unpaid balance per month or fraction of a month.

      (4)   For late payment of wage withholding by an employer, one hundred dollars ($100.00).

      (5)   The City Finance Director may waive any penalties and/or interest as he in his discretion deem proper.

   (b)    Each year, during the month of January, the Director may choose to publish in a newspaper of general circulation within the City, a list of persons who are delinquent in the payment of their City Income Tax or who have otherwise failed to comply with the income tax regulations; provided that such persons have been notified by certified mail of the date of publication within thirty days prior to publication.

(Ord. 04-253. Passed 12-21-04.)