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.)

191.15 REFUNDS.

   Subject to the provisions of Section 191.04 (e), should it appear that any taxpayer has paid more than the amount of tax to which the City of Mansfield is entitled under the provisions of the chapter, a refund of the amount so overpaid shall be made, provided a proper claim for refund of such overpayment of tax has been filed by the taxpayer, provided further, that a business loss or activity may not be credited against tax credits accrued through withholding by an employer.

   All applications for refund shall be made, within three years after the tax was due or the return was filed, whichever is later.

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

191.16 DURATION.

   (a)   This chapter shall continue in effect with respect to the levy of taxes under Section 191.02 of this chapter until terminated or repealed according to law.

   (b)   This chapter shall continue in effect with respect to the levy of taxes under Section 191.021 of this chapter until December 31, 2019. Taxpayers whose fiscal year ends on a date other than December 31 shall file their returns when required by this chapter and shall compute the levy of taxes under Section 191.021 of this chapter for any portion of the period commencing April 1, 1988 and ending December 31, 2019, which was not included in a fiscal year for which they were required to file a previous annual return.

   (c)   This chapter shall continue in effect with respect to the levy of taxes under Section 191.022 until December 31, 2017. Taxpayers whose fiscal year ends on a date other than December 31 shall file their returns when required by this chapter and shall compute the levy of taxes under Section 191.022 for any portion of the period commencing January 1, 2014, and ending December 31, 2017, which was not included in a fiscal year for which they were required to file a previous annual return.

   (d)   This chapter with respect to the collection of taxes levied pursuant to Sections 191.02, 191.021 or 191.022 of this chapter and actions or proceedings for the enforcement and collection of any such taxes levied pursuant to Sections 191.02, 191.021 or 191.022, shall continue in full force and effect until all of the taxes levied by Sections 191.02, 191.021 or 191.022 are fully paid and any and all civil actions, prosecutions and suits for the enforcement and collection of the taxes levied under Sections 191.02, 191.021 or 191.022 or for the punishment of violations of this chapter shall have been fully and finally terminated.

(Ord. 13-190. Passed 7-2-13.)

191.99 VIOLATIONS; PENALTIES.

   Any person, firm or corporation who shall knowingly fail, neglect or refuse to make any return, questionnaire, declaration or make any return required by this chapter; or any taxpayer who shall willfully refuse, neglect or fail to pay the tax, penalties and interest imposed by this chapter; or any person, firm or corporation who shall refuse to permit the Finance Director, or any duly authorized agent or employee, to examine his books, records and papers, or who, after having been duly served with process by the Finance Director, shall fail to appear and/or be examined in accordance with such process; or who shall knowingly make any incomplete, false or fraudulent return, or who shall attempt to do anything whatever to evade the payment of the whole or any part of the tax, shall be guilty of a misdemeanor of the third degree. Each offense shall be deemed a separate violation. The failure of any employer or taxpayer to receive or procure a return, questionnaire or declaration form shall not excuse him from making a return, questionnaire or declaration or from paying the tax.

   No person, firm or corporation who has withheld income tax from its employee shall fail to remit said withholding tax to the City within the guidelines set forth in Section 191.05. Whoever violates this section shall be guilty of a misdemeanor of the third degree.

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