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(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.)
The funds collected under the provisions of this chapter shall be deposited in the below listed Municipal Income Tax Funds and said funds shall be dispersed in the following order, to- wit:
(a) (1) City Income Tax Fund “A” shall receive the monies from the 1% Municipal Income Tax and the cost of administering and enforcing the provisions thereof.
Annually the foregoing costs shall be allocated on a proportionate basis to the City Income Tax Funds “B”, “C” and “D”.
(2) The net available income tax receipts shall be allocated to the General Fund and the Capital Improvement Fund as determined annually by the City Council upon passage of the Annual Appropriation Ordinance.
(b) (1) City Income Tax Fund “B” shall receive the monies from the 0.5% Municipal Income Tax and shall absorb annually is proportionate share of costs as indicated in division (a) of this section.
(2) The net available income tax receipts shall be allocated to the proper funds for expanded police protection and emergency medical services and a continuation of the Capital Improvements Program, Community Development Program and Park and Recreation Program with an emphasis on Senior Citizen and Youth Activities.
(c) (1) City Income Tax Fund “C” shall receive the monies from the 0.25% Municipal Income Tax and shall absorb annually its proportionate share of costs as indicated in division (a) of this section.
(2) The net available income tax receipts shall be allocated to the proper funds to institute treatment of the public water supply, including but not limited to rust removal and to provide for improvements of the Miamisburg Water Plants.
(d) City Income Tax Fund “D” shall receive the monies from the remaining 0.5% Municipal Income Tax and shall absorb annually its proportionate share of costs as indicated in division (a) of this section.
The net available income tax receipts shall be allocated to the proper funds for police, fire, and other operating and capital expenses of the City.
(Ord. 5480. Passed 11-21-00; Ord. 5744. Passed 11-18-03; Ord. 6176. Passed 2-16-10.)
(a) Where a resident of the Municipality is subject to a municipal income tax in another municipality, he or she shall not pay a total municipal income tax on the other income greater than the tax imposed at the higher rate.
(b) Every individual taxpayer who resides in the Municipality who receives net profits, salaries, wages, commissions or other personal service compensation for work done or services performed or rendered outside of the Municipality, if it appears that he or she has paid a municipal income tax on the same income taxable under this chapter to another Municipality, shall be allowed a credit against the tax imposed by this chapter of the amount so paid by him or her or on his or her behalf to such other municipality. The credit shall not exceed the tax assessed by this chapter on such income earned in such other municipality or municipalities where such tax is paid.
(c) The Municipality shall grant a credit against the tax imposed by this chapter to every taxpayer who works in a joint economic development zone created under Ohio R.C. 715.691 or a joint economic development district created under Ohio R.C. 715.70, 715.71, or 715.72. The credit shall not exceed the tax assessed by this chapter on such income earned in such joint economic development zone or joint economic development district where such tax is paid.
(d) Except as provided in division (e) of this section, if tax or withholding is paid to a municipal corporation on income or wages, and if a second municipal corporation imposes a tax on that income or wages after the time period allowed for a refund of the tax or withholding paid to the first municipal corporation, the second municipal corporation shall allow a non-refundable credit against the tax or withholding the second Municipality claims is due with respect to such income or wages, equal to the tax or withholding paid to the first municipal corporation with respect to such income or wages.
(e) If the tax rate in the second municipal corporation is less than the tax rate in the first municipal corporation, then the credit described in division (d) of this section shall be calculated using the tax rate in effect in the second municipal corporation.
(f) A claim for refund or credit under this section shall be made in such manner as the Finance Director/delegate may by regulation provide.
(Ord. 5480. Passed 11-21-00; Ord. 5744. Passed 11-18-03; Ord. 6176. Passed 2-16-10.)
Specific provisions of this chapter may be modified as they apply to joint economic development districts if the modifications are passed by Council in an ordinance which either specifically approves a joint economic development district contract or specifically amends this chapter.
(Ord. 5744. Passed 11-18-03; Ord. 6176. Passed 2-16-10.)
This chapter shall not apply to any person, firm or 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 or exception granted any individual or any of the several groups of persons, or forms of income specified herein is found to be unconstitutional or 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 of the Municipality that this chapter would have been adopted had such unconstitutional, illegal or invalid sentence or part thereof, not been included therein.
(Ord. 5744. Passed 11-18-03; Ord. 6176. Passed 2-16-10.)