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Any and all ordinances inconsistent with this measure are hereby repealed, provided, however, that the existing 1.75% income tax within the City of Miamisburg shall continue to be in full force and effect through December 31, 2010. After said date, the total income tax within the City shall be 2.25%, to be administered, regulated and allocated pursuant to this chapter.
(Ord. 5744. Passed 11-18-03; Ord. 6176. Passed 2-16-10.)
(a) Each person who engages in business or other activity or whose qualifying wage, commissions, other compensation, and other taxable income is subject to the tax imposed by this Tax Code, shall, whether or not a tax be due thereon, make and file a return on or before April 15 of the year following the effective date of this Tax Code, and on or before April 15 of each year thereafter. When the return is made for a fiscal year or other period different from the calendar year, the return shall be filed on or before the fifteenth day of the fourth month following the end of such fiscal year or period. The Municipality is hereby authorized to provide by regulation that the return of an employer or employers, showing the amount of Municipal tax deducted by said employer or employers from the salaries, wages, commissions or other compensation of an employee, and paid by him or them to the Municipality may be accepted as the return required of any employee whose sole income, subject to tax under this Tax Code, is such qualifying wage, commissions, other compensation, and other taxable income (may exclude residents of the Municipality).
(b) A husband and wife may file either separate returns or a joint return for municipal purposes, even though one of the spouses has neither taxable income nor deductions included on the Municipal return regardless of whether their federal and state returns were filed separately or jointly. If a joint city return is made, the tax shall be computed on the aggregate taxable income and the liability with respect to the tax shall be joint and individually.
(c) The return shall be filed with the Municipality on a form or forms furnished by or obtainable upon request from the Municipality; or on a generic form, if the generic form, when completed and filed, contains all of the information required to be submitted with the Municipality's prescribed return and, if the taxpayer or return preparer filing the generic form otherwise complies with the Tax Code governing the filing of returns.
(d) The return shall set forth:
(1) The aggregate amounts of qualifying wages, commissions, other compensation received, allocated, apportioned or set aside, other income defined by statute as taxable, and gross income from any business, profession or other activity, less allowable expenses incurred in the acquisition of such gross income earned during the preceding year and subject to said tax; and
(2) The amount of the tax imposed by this Tax Code on such earnings and profits; and
(3) Such other pertinent statements, information returns, copies of Federal or State tax returns and/or schedules, or other information as the Municipality may require, including a statement that the figures used in the return are the figures used for federal income tax adjusted to set forth only such income as is taxable under the provisions of this chapter.
(e) (1) Any taxpayer that has requested an extension for filing a federal income tax return may request an extension for the filing of a Municipal Income Tax Return by filing a copy of the taxpayer's federal extension request with the Municipal Tax Division. Any taxpayer not required to file a Federal income tax return may request an extension for filing a Municipal Income Tax Return in writing. The request for extension must be filed on or before the original due date for the annual return. If the request is granted, the extended due date of the municipal income tax return shall be as provided in Ohio R.C. Chapter 718.
(2) The Municipality may deny a taxpayer's request for extension if the taxpayer:
A. Fails to timely file the request; or
B. Fails to file a copy of the federal extension request, (if applicable); or
C. Owes the Municipality any delinquent income tax, penalty, interest or other charge for the late payment or nonpayment of income tax; or
D. Has failed to file any required income tax return, report or other related document for a prior tax period.
(3) The granting of an extension for filing a Municipal tax return does not extend the due date as provided in this section for payment of the tax; hence, penalty and interest may apply to any unpaid tax during the period of extension. No penalty shall be assessed in those cases in which the return is filed and the final tax paid within the extension period provided all other filing and payment requirements of the Tax Code have been met. Any extension by the Municipality shall be granted upon the condition that declaration filing and payment requirements have been fulfilled; however, if, upon further examination it then becomes evident that declaration filing and payment requirements have not been fulfilled, penalty and interest may be assessed in full and in the same manner as though no extension had been granted.
(f) Payments with Returns.
(1) The taxpayer making a return shall, at the time of the filing thereof, pay to the Municipality the amount of taxes shown as due. However, credit shall be allowed for:
A. Any portion of the tax so due which shall have been deducted at the source pursuant to the provisions of Section 880.07; and
B. Any portion of said tax which shall have been paid by the taxpayer pursuant to the provisions of Section 880.08; and
C. Credit to the extent allowed by Section 880.18 for tax paid to another Municipality.
(2) Subject to the limitations contained in Section 880.12 of this Tax Code, any taxpayer who has overpaid the amount of tax to which the Municipality is entitled under the provisions of this Tax Code may have such overpayment applied against any subsequent liability hereunder or, at his or her election indicated on the return, such overpayment (or part thereof) shall be refunded, provided that no additional taxes or refunds of less than one dollar ($1.00) shall be collected or refunded.
(g) Amended Returns.
(1) Where necessary, an amended return shall be filed in order to report additional income and pay any additional tax due, or claim a refund of tax overpaid, subject to the requirements and/or limitations contained in this chapter. The Municipality shall provide by regulation the format in which such amended return shall be filed. A taxpayer may not change the method of accounting or apportionment of net profits after the due date for filing the original return.
(2) Within three months from the final determination of any federal tax liability affecting the taxpayer's Municipal tax liability, such taxpayer shall make and file an amended Municipal return showing income subject to the Municipal tax based upon such final determination of federal tax liability and pay any additional tax shown due thereon or make claim for refund of any overpayment.
(h) Information returns, schedules and statements required to support tax returns which are incomplete without such information shall be filed within the time limits set forth for the filing of the tax returns and the failure to file such information returns, schedules and statements shall be a violation of this Tax Code. Provided, however, that the taxpayer shall have ten days after notification by the Finance Director/delegate, or his or her authorized representative, to file the items required by this division (h).
(Ord. 5480. Passed 11-21-00; Ord. 5744. Passed 11-18-03; Ord. 6176. Passed 2-16-10.)
(a) Each employer within or doing business within the Municipality who employs one or more individuals on a salary, wage, commission or other compensation basis, shall deduct at the time of payment of such salary, wage, commission or other compensation, the tax at the rate of 2.25% on the gross salaries, wages, commissions or other compensations due by the employer to such employee and shall, following the schedules as specified in this section, make a return showing the amount of taxes so deducted and a record of payment showing that all taxes deducted during the periods required have been paid to the Municipality in accordance with the payment schedule prescribed by division (e) of this section.
(b) Such employer shall be liable for the payment of the tax required to be deducted and withheld, whether or not such taxes have in fact been withheld. Every employer or officer of a corporation is deemed to be a trustee for this Municipality in collecting and holding the tax required under this chapter to be withheld and the funds so collected by such withholdings are deemed to be trust funds. The officer or employee having control or supervision or charged with the responsibility of filing the return and making payment is personally liable for failure to file the return or pay the tax due as required by this section. The officer or employee shall be personally liable for the tax he or she failed to return or pay as well as any related interest and penalties. The dissolution of a corporation does not discharge an officer's or employee's liability for a prior failure of the corporation to pay the tax due.
(c) An employer is not required to make any withholding with respect to an individual's disqualifying disposition of an incentive stock option if, at the time of the disqualifying disposition, the individual is not an employee of the corporation with respect to whose stock the option has been issued.
(d) (1) An employee is not relieved from liability for a tax by the failure of the employer to withhold the tax as required by a municipal corporation or by the employer's exemption from the requirement to withhold the tax.
(2) The failure of an employer to remit to the municipal corporation the tax withheld relieves the employee from liability for that tax unless the employee colluded with the employer in connection with the failure to remit the tax withheld.
(e) Employers shall pay to the Municipality all income tax withheld or required to be deducted and withheld on either a semi-monthly, monthly or quarterly basis, depending on the amount of taxes involved according to the following payment schedule:
(1) Semi-monthly payments of the taxes deducted are to be made by an employer if:
A. The total taxes deducted in the prior calendar year were twelve thousand dollars ($12,000.00) or more; or
B. The amount of taxes deducted for any month in the preceding quarter exceeded one thousand dollars ($1,000.00). Such payment shall be paid to the City within five banking days after the fifteenth and the last day of each month.
(2) Monthly payments of taxes withheld shall be made by an employer if the taxes withheld in the prior calendar year were less than twelve thousand dollars ($12,000.00) but more than one thousand one hundred ninety-nine dollars ($1,199.00), or if the taxes withheld during any month for the preceding quarter exceeded one hundred dollars ($100.00). Such payments shall be paid to the City on or before the fifteenth of the month following the month subject to the withholding requirements of this chapter.
(3) All employers not required to make semi-monthly or monthly payments of taxes withheld under divisions (e)(1) and (2) of this section shall make quarterly payments no later than the last day of the month following the end of each calendar quarter, with the following exceptions:
A. Every employer doing business within the Municipality on a temporary basis shall pay to the Municipality all income taxes withheld or required to be deducted and withheld on a monthly basis. Such payment shall be paid to the Municipality on or before the fifteenth day of the month following the month subject to withholding. An employer is “doing business within the City on a temporary basis” when the employer maintains a place of business in the City or does business within the City for a period which the employer does not expect to exceed one year.
B. A 12-day occasional entry rule applies to any individual except professional entertainers and professional athletes.
(f) Employer Considered as Trustee. Each employer, in collecting such tax, shall be deemed to hold the same, until payment is made by such employer to the Municipality, as a trustee for the benefit of the Municipality, and any such tax collected by such employer from his or her employees shall, until the same is paid to the Municipality, be deemed a trust fund in the hands of such employer. Each employer shall be liable for the payment of the tax required to be deducted and withheld whether or not such tax, in fact, has been withheld.
(g) Any person who is required to withhold tax from qualifying wages shall pay all such tax to the Municipality in accordance with the provisions of this section. In the event taxes withheld from the qualifying wages of employees are not paid to the Municipality in accordance with the provisions of this section, all officers, members, managers, employees, and trustees having control or supervision of or charged with the responsibility of filing the return and making payment are jointly and severally personally liable for the tax not returned or paid to the Municipality, as well as any related interest and penalties, and are also liable under the provisions of Section 880.13. The dissolution, termination, or bankruptcy of a corporation, limited liability company, or business trust does not discharge an officer's, member's, manager's, employee's, or trustee's liability for a failure of the corporation, limited liability company, or business trust to file returns or pay said taxes.
(h) Withholding Return: List of Employees. Each employer shall file a withholding tax reconciliation showing the sum total of all compensation paid all employees, the portion of which, (if any) was not subject to withholding, along with an explanation for same, and the portion of which was subject to withholding, together with the amount of such withholdings remitted. Such return shall include information concerning each employee from whom the Municipal tax was withheld, showing the name, address, zip code and social security number of each such employee, the total amount of compensation paid during the year and the amount of Municipal tax withheld. If the total tax withheld from any employee included tax withheld and remitted to another Municipality, the amount of same shall be separately shown on the return of information to the Municipality concerning each employee. The withholding tax reconciliation shall be filed by each employer on or before February 28 following the end of such calendar year.
(i) In addition to the wage reporting requirements of this section, any person required by the Internal Revenue Service to report on Federal Form 1099-Misc., payments to individuals not treated as employees for services performed shall also report such payments to the Municipality when the services were performed in the Municipality. The information may be submitted on a listing, and shall include the name, address and social security number (or federal identification number), and the amount of the payments made. Federal Form(s) 1099 may be submitted in lieu of such listing. The information shall be filed annually on or before February 28 following the end of such calendar year.
(j) Failure to file any required documentation in a timely manner as prescribed by this section will be subject to late filing penalty assessment as prescribed in Section 880.11.
(k) The Finance Director may require, by regulation, that withholding tax payments be remitted by electronic funds transfer.
(l) Domestic Servants. No person shall be required to withhold the tax on the qualifying wages, commissions, other compensation, and other taxable income paid domestic servants employed exclusively in or about such person's residence. However, such domestic servants shall be responsible for filing and paying their own returns and taxes.
(Ord. 5480. Passed 11-21-00; Ord. 5744. Passed 11-18-03; Ord. 6176. Passed 2-16-10.)
(a) Every person who anticipates any taxable income which is not subject to withholding, or who engages in any business, profession, enterprise or activity subject to the tax imposed, shall file a declaration setting forth such estimated income or the estimated profit or loss from such business activity, together with the estimated tax due thereon, if any. Provided, however, if a person's income is wholly from qualifying wages from which the tax will be withheld and remitted to this Municipality, such person need not file a declaration.
(b) Dates for Filing.
(1) Such declaration shall be filed on or before April 15 of each year during the life of this chapter, or on or before the fifteenth day of the fourth month following the date the taxpayer becomes subject to tax for the first time.
(2) Those taxpayers having a fiscal year or period differing or period differing from the calendar year shall file a declaration on or before the fifteenth day of the fourth month following the start of each fiscal year or period.
(3) Subsequent quarters due as prescribed by Ohio R.C. Chapter 718.
(c) Forms; Credit for Tax Withheld or Paid Another Community.
(1) Such declaration shall be filed on a form furnished by or obtained from the Municipality, or an acceptable generic form, and credit shall be taken for the municipal tax to be withheld from any portion of such income. In accordance with the provisions of this chapter, 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 herein.
(3) For taxpayers who are individuals, such declaration of estimated tax to be paid the Municipality shall be accompanied by a payment of at least 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 Municipality shall be accompanied by a payment of at least 22.5% of the estimated annual tax and at least a similar amount shall be paid on or before the fifteenth 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 shall be filed and any balance which may be due the Municipality shall be paid therewith in accordance with the provisions of this chapter.
(Ord. 5480. Passed 11-21-00; Ord. 5744. Passed 11-18-03; Ord. 6176. Passed 2-16-10.)
(a) (1) It shall be the duty of the Finance Director/delegate to collect and receive the tax imposed by this chapter in the manner prescribed therein, to keep an accurate record thereof, and to report all monies so received.
(2) It shall be the duty of the Finance Director/delegate to enforce payment of all income taxes owing the Municipality, to keep accurate records for a minimum of six years, showing the amount due from each taxpayer required to file a declaration or make any return, including a return of taxes withheld, and to show the dates and amounts of payments thereof.
(b) The Finance Director/delegate is hereby charged with the enforcement of the provisions of this chapter, and is hereby empowered, subject to the approval of the Board of Appeals, to adopt and promulgate and to enforce rules and regulations relating to any matter or thing pertaining to the collection of taxes and the administration and enforcement of the provisions of this chapter, including provisions for the re-examination and correction of returns.
(c) In any case where a taxpayer has failed to file a return or has filed a return which does not show the proper amount of tax due, the Finance Director/delegate may determine the amount of tax appearing to be due the Municipality from the taxpayer and may send to such taxpayer a written statement showing the amount of tax so determined, together with interest and penalties thereon, if any.
(d) Subject to the consent of a majority of the Board of Appeals, the Finance Director/ delegate shall have the power to compromise any liability imposed by this Tax Code.
(e) Upon the demonstration and documentation of good cause, the Finance Director/ delegate shall have the power to compromise penalty and interest liabilities imposed by this chapter, consistent with this chapter and the Rules and Regulations.
(Ord. 5480. Passed 11-21-00; Ord. 5744. Passed 11-18-03; Ord. 6176. Passed 2-16-10.)
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