Editor’s note:
The provisions set forth in Ord. O-17-03, passed November 24, 2003, as amended from time to time, was not included in the previous edition of the Mariemont code of ordinances. Ord. O-17-03 was uncodified and was administered, promulgated, and maintained as rules, regulations, and definitions by the Village of Mariemont Tax Administrator, subject to the approval of the Tax Board of Review. A copy of Ord. O-17-03 remains on file in the office of the Village of Mariemont Tax Administrator.
Section
97.01 Authority to levy tax; purpose of tax
97.02 Definitions
97.03 Imposition of tax
97.04 Collection at source
97.05 Annual return; filing
97.06 Credit for tax paid to other municipalities
97.07 Estimated taxes
97.08 Rounding of amounts
97.09 Requests for refunds
97.10 Second municipality imposing tax after time period allowed for refund
97.11 Amended returns
97.12 Limitations
97.13 Audits
97.14 Service of assessment
97.15 Administration of claims
97.16 Tax information confidential
97.17 Fraud
97.18 Interest and penalties
97.19 Authority of Tax Administrator; verification of information
97.20 Request for opinion of the Tax Administrator
97.21 Board of Review
97.22 Authority to create rules and regulations
97.23 Savings clause
97.24 Collection of tax after termination
97.99 Penalty