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.)

191.11 COLLECTION OF UNPAID TAXES.

   (a)    All taxes imposed and administered by this chapter shall be collectible, together with any interest and penalties thereon, by suit, as other debts of like amount are recoverable.

   (b)    Civil criminal actions to recover municipal income taxes and penalties and interest on municipal income taxes shall be brought within three years after the tax was due or the return was filed, whichever is later.

   (c)    Prosecutions for an offense made punishable under this chapter shall be commenced within three years after the commission of the offense; provided that in case of fraud, failure to file a return, or the omission of twenty-five percent (25%) or more of income required to be reported, prosecutions may be commenced within six years after the commission of the offense. (Ord. 04-253. Passed 12-21-04.)

191.12 ALLOCATIONS OF FUNDS.

   The one percent (1%) basic income tax, income tax penalties and interest shall be disbursed based on the annual appropriation as passed by Council. Additional levies will be disbursed according to the levy as passed by the voters.

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

191.13 SEVERABILITY.

   This chapter shall not apply to any person, firm, corporation, or to any property as to whom or which it is beyond the power of Council to impose the tax herein provided for. If any sentence, clause, section or part of this chapter, or any tax against any individual or any of the several groups specified herein is found to be unconstitutional, illegal or invalid, such clause, sentence, section or part of this chapter shall not affect or impair any of the remaining provisions, sentences, clauses, sections, or other parts of the 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, clause, section or part thereof not been included herein.

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

191.14 EXEMPTIONS.

   The provisions of this chapter shall not be construed as levying a tax upon the following:

   (a)   Military pay or allowances of members of the Active Armed Forces of the United States.

   (b)   Poor relief, pensions, social security, unemployment compensation (but not including supplemental unemployment compensation) and disability benefits received from private industry or local, state or federal governments, or from charitable, religious or educational organizations.

   (c)   Alimony received.

   (d)   Dues, contributions and similar payments received by charitable, religious, educational or literary organizations or labor unions, lodges and similar organizations.

   (e)   Receipts from casual entertainment, amusements, sports events and health and welfare activities conducted by bona fide charitable, religious and educational organizations and associations.

   (f)   Any association, organization, corporation, club or trust, which is exempt from Federal taxes on income by reason of its charitable, religious, educational, literary, scientific, etc. purposes.

   (g)   Gains from involuntary conversions, gains or losses from the sale, exchange or other disposition of depreciable business property, and income from a decedent's estate during the period of administration (except such income from the operation of a business).

   (h)   Earnings of mentally handicapped and developmentally disabled employees earning less than the minimum hourly wage while employed at government-sponsored sheltered workshops shall be exempt from the levy of the tax provided herein.

   (i)   Earnings and income of all persons under eighteen years of age, whether residents or nonresidents.

   (j)   Rental income received by a taxpayer sixty-five years of age or older if such income comprises the taxpayer’s total income subject to taxation and such income is less than six thousand three hundred fifty dollars ($6,350) annually. To receive this exemption, a taxpayer must file an annual return with supporting documentation (i.e. federal Schedule E) and must have been at least sixty-five during a portion of the tax year for which the return is being filed.

   (k)   Annual income up to two thousand five hundred dollars ($2,500) subject to taxation received by a taxpayer sixty-five years of age or older.

      (Ord. 05-116. Passed 7-5-05.)