161.11 COLLECTION OF UNPAID TAXES AND REFUNDS OF OVERPAYMENTS.

   (a)   All taxes imposed by this chapter shall be collectible, together with any interest and penalties thereon, by suit, as other debts of like amount are recoverable. The Finance Director shall be responsible for establishing procedures for collection of delinquent taxpayer accounts and may outsource collections for said accounts. Except in the case of fraud, of omission of a substantial portion of income tax subject to this tax or of failure to file a return, an additional assessment shall not be made after three years from the time the return was due or filed, whichever is later. However, in those cases in which the Commissioner of Internal Revenue and the taxpayer have executed a waiver of the Federal statute of limitations, the period within which an additional assessment may be made by the Administrator shall be one year from the time of the final determination of the Federal tax liability.

   (b)   All fees assessed by outside collection agencies shall be paid by the delinquent taxpayer.

   (c)   Time Limitation on Refunds. Taxes erroneously paid shall not be refunded unless a claim for refund is made within three years from the date which such payment was made or the return was due, or within three months after final determination of the Federal tax liability, whichever is later.

   (d)   Minimum Amounts. Amounts of less than five dollars ($5.00) shall not be collected or refunded.

   (e)   Outside Collection Agencies. The Law Director is authorized to retain outside counsel for collection matters, including but not limited to, collection of delinquent Municipal income tax. (Ord. 19-13. Passed 2-11-13.)

161.12 BOARD OF REVIEW ESTABLISHED; MEMBERSHIP; POWERS AND DUTIES; APPEALS.

   (a)    A Board of Review, consisting of three electors of the City, one to be appointed by the Mayor, one to be appointed by Council and the third to be elected by two so appointed, is hereby created. No member shall be appointed to the Board who holds other public office or appointment. The members of the Board of Review shall serve without pay. A majority of the members of the Board shall constitute a quorum. The Board of Review shall adopt its own procedural rules; it shall keep a record of its transactions. Each member of the Board shall serve for one year or until his successor is appointed and acting. The term of the member appointed by the Mayor shall expire December 31, 2012 and every three years thereafter. The term of the member appointed by Council shall expire December 31, 2013 and every three years thereafter. The term of the member appointed by the other two members shall expire December 31, 2014 and every three years thereafter. In the case of a vacancy in any of the positions on the Board, that vacancy shall be filled by the appointing authority responsible for filling that position and the person so appointed shall serve for the duration of the unexpired term. (Ord. 147-12. Passed 8-27-12.)

   (b)    Any hearings of the Board may be conducted privately and the provisions of Section 161.09 hereof, with reference to the confidential character of information required to be disclosed by this chapter, shall apply to such matters as may be heard before the Board.

   (c)    All rules and regulations and amendments or changes thereto, which are adopted by the Administrator under the authority conferred by this chapter, must be approved by the Board of Review before the same become effective. The Board shall hear and pass on appeals from any ruling or decision of the Administrator and, at the request of the taxpayer or Administrator, is empowered to substitute alternate methods of allocation.

   (d)   Any person dissatisfied with any ruling or decision of the Administrator which is made under the authority conferred by this chapter may appeal therefrom to the Board of Review within thirty days from the announcement of such ruling or decision by the Administrator, and the Board shall, on hearing, have jurisdiction to affirm, reverse or modify any such ruling or decision, or any part thereof.

(Ord. 160-03. Passed 10-14-03.)

   (e)   The Administrator shall have the authority to determine issues regarding a municipal income tax obligation that is subject to appeal and to waive disputed amounts up to five hundred dollars ($500.00). The Administrator shall notify the taxpayer of their right to appeal a decision and the manner in which they may appeal in accordance with the provisions of this chapter.
(Ord. 212-08. Passed 12-8-08.)

161.13 ALLOCATION OF FUNDS .

   The funds collected under the provisions of this chapter shall be distributed as follows beginning January 1, 2024:

   (a)    Such part thereof which is necessary to defray all costs of collecting the taxes and the cost of administering and enforcing the provisions thereof shall be paid into the General Fund.

   (b)    Twenty percent (20%) of the balance shall be paid into the newly created Special Revenue Fund (2004) to be used for street, storm water, and utility construction, maintenance, repair and improvements.

   (c)    After the costs of collecting the taxes and administering and enforcing the provisions thereof and the required street, storm water, and utility construction, maintenance, repair and improvements are provided for as set forth in subsections (a) and (b) above, the remaining funds shall be distributed as follows:

      (1)   Forty percent (40%) of the net available income tax receipts received annually shall be used to defray operating and capital expenses of the Police Department of the City.

      (2)   Seven percent (7%) of the net available income tax receipts received annually shall be used to defray operating and annual capital expenses of the Fire Department of the City.

      (3)   One and one-half percent (1-1/2%) of the net available income tax receipts received annually shall be set aside in a growth fund to be used to defray major capital expenses of the Fire Department of the City.

      (4)   Nine and one-half percent (9.5%) of the net available income tax receipts received annually shall be used to defray operating expenses for the Parks and Recreation Department of the City.

      (5)   Thirty-one and a half percent (31.5%) of the net available income tax receipts received annually shall be used to defray operating and capital expenses of the General Fund of the City.

      (6)   Three and one-half percent (3.5%) of the net available income tax receipts received annually shall be used to defray general purpose capital expenses.

      (7)   Two and three-quarter percent (2.75%) of the net available income tax receipts received annually shall be used to defray Electronic Technology capital replacement expenses.

      (8)   Two and one quarter percent (2.25%) of the net available income tax receipts received annually shall be used to defray operating and annual capital expenses of the Recreation Center of the City.

      (9)   One half percent (0.5%) of the net available income tax receipts received annually shall be used to defray operating and capital expenses of the Street M&R Fund of the City.

      (10)   One and one-half percent (1.5%) of the net available income tax receipts received annually shall be used to defray unanticipated capital expenses.

   (d)    Exception for Receipts from the Medina-Montville Joint Economic Development District.

      (1)   After the costs of collecting the taxes and administering and enforcing the provisions thereof and the required street, storm water, and utility construction, maintenance, repair and improvements are provided for as set forth in subsections (a) and (b) above, the remaining funds shall be distributed as follows:

         A.   Seventy-five percent (75%) of the net available income tax receipts received annually shall be used to defray Economic Development expenses.

         B.   Twenty-five percent (25%) of the net available income tax receipts received annually shall be distributed in accordance with the distribution laid out in subsection (c) above.

            (Ord. 181-23. Passed 11-13-23.)

161.14 CREDIT FOR TAX PAID TO ANOTHER MUNICIPALITY.

   When the taxable income of a resident of the City of Medina is subject to a municipal income tax in another municipality on the same income taxable under this chapter, effective January 1, 2004, such resident shall be allowed a credit of the amount of income tax paid on such taxable income to such other municipality, equal to twenty-five percent (25%) of the City of Medina income tax in excess of 0.50 percent. For the purposes of this section, “taxable income” includes the distributive share of net profits of a resident partner or owner of an unincorporated business entity. (Ord. 114-03. Passed 7-28-03.)

161.15 SAVING CLAUSE.

   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 unconstitutionality, illegality or invalidity shall affect only such clause, sentence, section or part of this chapter and shall not affect or impair any of the remaining provisions, sentences, clauses, sections or other parts of this 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. 85-73. Passed 8-6-73.)