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(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.)
(a) The Finance Director/delegate, or any of his or her authorized agents, is hereby authorized to examine the books, papers, records and federal income tax returns of any employer, taxpayer, or any person subject to, or whom the Finance Director/delegate believes is subject to, the provisions of this chapter for the purpose of verifying the accuracy of any return made, or, if no return was made, to ascertain the tax or withholdings due under this chapter. Every such employer, supposed employer, taxpayer or supposed taxpayer is hereby directed and required to furnish, upon written request of the Finance Director/delegate, or his or her duly authorized agent or employee, the means, facilities and opportunities for making such examinations and investigations as are hereby authorized.
(b) The Finance Director/delegate is hereby authorized to order any person, presumed to have knowledge of the facts, to appear at the office of the Finance Director/delegate and to examine such person, under oath, concerning any income which was or should have been reported for taxation, or withheld, or any transaction tending to affect such income, and for this purpose may compel the production of books, papers, records and federal income tax returns, and the attendance of all persons before him or her, whether as parties or witnesses, whenever he or she believes such persons have knowledge of such income or information pertinent to such inquiry.
(c) The refusal to produce books, papers, records or federal income tax returns, or the refusal to submit to such examination by any employer or person subject, or presumed to be subject, to the tax or by any officer, agent or employee of a person subject to the tax or required to withhold tax, or the failure of any person to comply with the provisions of this section or with an order or subpoena of the Finance Director/delegate authorized hereby, shall be deemed a violation of this chapter punishable as provided in Section 880.13.
(d) Every taxpayer shall retain all records necessary to compute his or her tax liability for a period of six years from the date his or her return is filed or the taxes, required to be withheld are paid.
(e) Any information gained as a result of 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 municipal corporation as authorized by this chapter. The Finance Director/delegate of the municipal corporation may furnish copies of returns filed under this chapter to the Internal Revenue Service, the State Tax Commissioner, and in the case of nonresident employees, to the taxpayer's city of residence.
(f) Any person divulging such information shall be guilty of a misdemeanor punishable by a maximum fine of five hundred dollars ($500.00) or imprisonment for not more than six months, or both.
(g) In addition to the above penalty, any employee of the Municipality who violates the provisions of this section relative to the disclosure of confidential information shall be guilty of an offense punishable by immediate dismissal.
(Ord. 5480. Passed 11-21-00; Ord. 5744. Passed 11-18-03; Ord. 6176. Passed 2-16-10.)
(a) All taxes imposed by this chapter and remaining unpaid after they become due shall bear interest, in addition to the unpaid tax at the rate of 0.75% per month.
(b) In addition to the interest as provided in division (a) of this section, penalties based on the unpaid tax are hereby imposed as follows:
(1) For failure to pay the taxes due, other than taxes withheld, 1% per month or 10% of the amount of the unpaid tax, whichever is greater. Except in the case of fraud, the penalty cannot exceed one-half the tax due.
(2) For failure to remit taxes withheld from employees:
A. 10% if within 30 days;
B. 20% if more than 30 days late, less than 60 days late;
C. 25% if late by 60 days or more.
(3) A. For failure to file tax returns, informational reports, or any filing as required by this chapter:
1. $25.00 - Not more than 120 days late;
2. $50.00 - Late by 120 days or more.
B. Filings shall be deemed to be timely filed if postmarked by the due date. Postage meter imprints are not considered to be postmarked date.
(c) A penalty shall not be assessed on any additional tax assessment made by the Income Tax Department when a return has been filed in good faith and the tax paid thereon within the time prescribed by the Income Tax Department, and provided further that in the absence of fraud, neither penalty not interest shall be assessed on any additional tax assessment resulting from a Federal audit, providing an amended return is filed and the additional tax is paid within three months after the final determination of the Federal tax liability.
(d) A fee as determined by the City Council will be charged for each check returned to the Income Tax Department by a financial institution as unpaid, for any reason whatsoever.
(e) Upon recommendation of the Finance Director/delegate, the Board of Appeals may rebate penalty or interest, or both, or upon appeal from the refusal of the Finance Director/delegate to recommend abatement of penalty and interest concerning an item of income or expense, the Board may nevertheless abate penalty or interest or both.
(Ord. 5480. Passed 11-21-00; Ord. 5744. Passed 11-18-03; Ord. 6176. Passed 2-16-10.)
(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. No additional assessment shall be made after three years from the time the tax was due or the return was filed, whichever is later; provided however, there shall be no period of limitation on an additional assessment in a case of a return that omits gross income in excess of 25% of that required to be reported or in the case of filing a false or fraudulent return with intent to evade the tax, or in the case of failure to file a return. 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 Finance Director/delegate shall be extended one year from the time of the final determination of the Federal tax liability.
(b) Taxes erroneously paid shall not be refunded unless a claim for refund is made within three years from the date on 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; with the exception of tax withheld/paid on a non-qualified plan which becomes uncollectible (no statute).
(c) Interest shall be allowed and paid on any overpayment by a taxpayer of any municipal income tax obligation from the date of the overpayment, with the following exception: No interest shall be allowed on any overpayment that is refunded within 90 days after the final filing date of the annual return or 90 days after the complete return is filed, whichever is later. For purposes of computing the payment of interest on overpayments, no amount of tax for any taxable year shall be treated as having been paid before the date on which the tax return for that year was due without regard to any extension of time for filing that return. The interest shall be paid at the rate of interest set forth in Section 880.11.
(d) All taxes imposed by this chapter shall be collectible by civil suit together with any interest and penalties, and attorneys' reasonable fees incurred by the City with regard to that litigation; any legal services rendered leading up to litigation and any legal services rendered in connection with collection efforts whether or not litigation results.
(Ord. 5480. Passed 11-21-00; Ord. 5744. Passed 11-18-03; Ord. 6014. Passed 9-18-07; Ord. 6176. Passed 2-16-10.)
(a) Any person who shall:
(1) Fail, neglect or refuse to make any return or declaration required by this chapter; or
(2) Knowingly make an incomplete, false or fraudulent return; or
(3) Willfully fail, neglect or refuse to pay the tax, penalties or interest imposed by this chapter; or
(4) Fail, neglect or refuse to withhold the tax from his or her employees and/or remit such withholding tax to the Tax Department; or
(5) Refuse to permit the Finance Director/delegate or any duly authorized agent or employee to examine his or his employer's books, records, papers, or federal income tax returns; or
(6) Fail to appear before the Finance Director/delegate and to produce his or his employer's books, records, papers or federal income tax returns upon order or subpoena of the Finance Director/delegate; or
(7) Refuse to disclose to the Finance Director/delegate any information with respect to such person's or such person's employer's income or net profits; or
(8) Willfully give to an employer by an employee false information as to his or her true name, correct social security number and residence address, or the failure of such employee to promptly notify an employer of any change in residence address and date thereof; or
(9) Failure on the part of any employer to maintain proper records of employees' residence addresses, total wages paid and Municipal tax withheld, or to knowingly give the Finance Director/delegate false information; or
(10) Fail to comply with the provisions of this chapter or any order or subpoena of the Finance Director/delegate; or
(11) Willfully fail or willfully refuse to make any payment on the estimated tax for any year or part of any tax year as required by Section 880.08; or
(12) Fail to cause the tax withheld from the qualifying wages of the employees pursuant to this chapter to be paid to the Municipality in accordance with the provisions of Section 880.07; or
(13) Attempt to do anything whatever to avoid the payment of the whole or any part of the tax, penalties or interest imposed by this chapter;
for which violation no penalty is otherwise provided, is guilty of a minor misdemeanor on a first offense and shall be fined not more than one hundred dollars ($100.00); on a second offense within two years after the first offense, such person is guilty of a misdemeanor of the third degree and shall be fined not more than five hundred dollars ($500.00) or imprisoned not more than 60 days, or both, for each offense; on each subsequent tax code violation within two years after the first offense such person is guilty of a misdemeanor of the third degree, and punished as provided for herein.
(b) Statute of Limitations.
(1) Civil 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.
(2) Prosecutions for an offense made punishable under this chapter shall be commenced within three years after the commission of the offense, provided that in the case of fraud, failure to file a return, or the omission of 25% or more of income required to be reported, prosecutions may be commenced within six years after the commission of the offense.
(ORC 718.12)
(c) The failure of any employer, taxpayer or person to receive or procure a return, declaration or other required form shall not excuse him or her from making any information return, return or declaration, from filing such form, or from paying the tax.
(d) The term “person” as used in this section shall, in addition to the meaning prescribed in Section 880.01, include, in the case of an association or corporation not having any partner, member or officer within the Municipality, any employee or agent of such association or corporation who can be found within the corporate limits of the Municipality.
(Ord. 5480. Passed 11-21-00; Ord. 5744. Passed 11-18-03; Ord. 6176. Passed 2-16-10.)
(a) A Board of Appeals consisting of three citizens as appointed by the City Council is hereby created.
(b) A Secretary shall be appointed to serve the Board.
(c) A majority of the members shall constitute a quorum. The Board of Appeals shall adopt its own procedural rules and shall keep a record of its transactions. The Board of Appeals may adopt, promulgate and enforce rules and regulations relating to any matter or thing pertaining to the administration, operation and enforcement of the provisions of this chapter.
(d) All hearings by the Board of Appeals may be conducted privately, and the provisions of Section 880.10, 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 of Appeals.
(e) Any person dissatisfied with any ruling or decision of the Income Tax Department which is made under the authority conferred by this chapter may appeal in writing therefrom to the Board of Appeals within 30 days from the announcement of such ruling or decision by the Income Tax Department and the Board of Appeals shall, on hearing such ruling or decision, have jurisdiction to affirm, reverse or modify any such ruling or decision, or any part thereof.
(f) The Board of Appeals must schedule a hearing within 45 days of the receipt of the appeal.
(g) The Board of Appeals has 90 days from the hearing to issue their decision and 15 additional days to notify the taxpayer(s).
(h) The Board may affirm, reverse, or modify the Finance Director/delegates decision or any part of that decision. The Board shall issue a decision on the appeal within 90 days after the Board's final hearing on the appeal, and send notice of its final decision by ordinary mail to all of the parties to the appeal within 15 days after issuing the decision. The taxpayer or the Finance Director/delegate may appeal the Board's decision as provided in Ohio R.C. 5717.011.
(Ord. 5480. Passed 11-21-00; Ord. 5744. Passed 11-18-03; Ord. 6176. Passed 2-16-10.)
(a) Within 30 days after a new tenant occupies rental property of any kind within the Municipality, all owners of rental property who rent to tenants of apartments, rooms and other rental accommodations shall file with the Tax Department a report showing the name, address and telephone number, if available, of each such tenant who occupies an apartment, room or other rental property within the Municipality.
(b) Within 30 days after a tenant vacates an apartment, room or other rental property located within the Municipality, the owner of such vacated rental property shall file with the Tax Department a report showing the date of vacation from the rental property and a forwarding address.
(Ord. 5480. Passed 11-21-00; Ord. 5744. Passed 11-18-03; Ord. 6176. Passed 2-16-10.)
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