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OWNERS OF ASSISTED CARE AND INDEPENDENT LIVING FACILITIES
The owners of all nursing homes, homes for the aged, assisted care facilities, and independent living facilities located in the City of Milford shall report, in writing, all move ins, move outs, or deaths within 30 days of any resident of the facility, in writing the Milford Income Tax Department as described in the sections of this Chapter.
POSTMASTER REPORTING; POSTAL EMPLOYEES
(A) The Postmaster is required to complete an annual report by December 31 of each year concerning all employees assigned to the Milford Post Office located within the city limits of Milford at 100 Castleberry Court. The report is required to include the name, social security number, address, the specific route (both in and out of the city) and the percentage of time (in and out of the city) that each employee is works.
(B) Additionally, the postmaster is required to update the report within 30 days of any type of assignment change. Such change may include resignation, retirements, route changes, reassignments, and new hires. The Postmaster is required to provide the name, social security number, address, the specific route (both in and out of the city), the percentage of time (in and out of the city) of each employee works, and the date of resignation, reassignment, and hire.
(C) The Postmaster is required to provide an annual letter of time allocation to each postal employee who is assigned to the 100 Castleberry Court location. The letter should report the percentage of the time each day that the employee works in the city at the postal station, within the city on a city route, or works outside the city of Milford. Breaks, lunch, sick time, or vacation are not excluded from the percentage of the daily time allocation percentage.
(D) The Postmaster is responsible to notify all employees, contractors, and subcontractors, who are assigned or working at the 100 Castleberry Court location, about each person's responsibility to comply with the City of Milford's Mandatory Registration requirement and the person's responsibility to file an annual return and pay the Milford income tax as described in this Chapter.
(E) Each postal employee, whether resident or nonresident, who works the day or portion of the day within the City of Milford, is required to comply with the Sections for Mandatory Registration, Annual Filing, and Declaration of Estimated Tax in this Chapter.
CONTRACTORS AND SUBCONTRACTORS
All contractors and subcontractors, whether resident or nonresident, who work in the City of Milford, are required to comply with the mandatory registration section of this Chapter. Contractors and subcontractors are required to provide the Tax Administrator with a list of any subcontractors that work for them on the back of the Regional Income Tax Agency's Registration Form 48. The form is available on the Regional Income Tax Agency's website or the Milford Tax Office. Each contractor or subcontractor is expected to comply with the Sections for Mandatory Registration, Annual Filing, and Declaration of Estimated Tax as applicable as described within this Chapter.
BARBERS, BEAUTICIANS, MANICURIST, AND PEDICURIST
Each barber, beautician, manicurist or pedicurist, whether resident or nonresident, who works the day or portion of the day within the City of Milford and is paid by commission instead of being withheld by the employer for the City of Milford, is expected to comply with the Sections for Mandatory Registration, Annual Filing, and Declaration of Estimated Tax as described in this Chapter.
OTHER PROFESSIONS PAID ON COMMISSIONS
Any other profession, whereby a person or individual, whether resident or nonresident, works the day or portion of the day within the City of Milford and is paid by commission instead of being withheld by the employer for the City of Milford, is expected to comply with the Sections for Mandatory Registration, Annual Filing, and Declaration of Estimated Tax as applicable as described this Chapter.
LAND CONTRACTS; INSTALLMENT SALES
"Land Contact" means a sales contract between the buyer and the seller of real property in which a seller provides the buyer financing in the purchase, and the buyer repays the resulting loan in installment payments.
"Installment Payment" means partial payment of the purchase price and partial payment of interest in the unpaid purchase price.
"Seller" means the property owner of real property in the City of Milford, who retains the legal title until the full purchase price has been paid, including interest. If the full purchase price is reached then the seller conveys the legal property title to the buyer.
"Buyer" means the person who is the resident of real property in the City of Milford that intends to purchase the property through instalment payments until the full purchase price is paid. The buyer is permitted to takes possession of the property for most purposes, except legal ownership, while the installment payments are being made.
(A) The property owner of real property located in the City of Milford or other entity mentioned in this section, who as a seller decides to sell the real property located in the City of Milford on a land contract and to receive installment payments, is required to register with the Tax Administrator within thirty (30) days, if the property owner hasn't already done so.
(B) The seller or property owner of real property located in the City of Milford or other entity mentioned in this section, is required to notify the Tax Administrator in writing concerning any purchase, sale, or change in real property ownership within thirty (30) days of the change.
(B) (1) Move Ins: The seller or property owner of real property located in the City of Milford or other entity mentioned in this section, shall file with the Administrator a written report within thirty (30) days of the buyer's move in date. The report shall disclosing the name, address, the date moved in, and also telephone number, if available, of the buyer or occupant of the real property.
(B) (2) Move Outs: The seller or property owner of real property located in the City of Milford or other entity mentioned in this section, shall file with the Administrator a written report within thirty (30) days of the buyer's move out date if the land contract should be cancelled, defaulted, or repossessed. The report shall disclosing the name, address, the date moved out, and also telephone number, if available, of the buyer or occupant known to have vacate such real property.
(B) (3) Forwarding Addresses. In addition to the report information mentioned in (A)(2) of this section, the seller or property owner of real property located in the City of Milford or other entity mentioned in this section, shall include the forwarding address of the vacating buyer or occupant.
(C) The buyer or resident of real property, located in the City of Milford, is responsible to comply with the Sections for Mandatory Registration, Annual Filing, Declaration of Estimated Tax, as well as all other applicable sections as described in this Chapter.
(D) The mandatory registration with the Tax Administrator does not preclude the responsibility of any person, property owner, buyer, seller, or other such entity mentioned in this Chapter from contacting or complying with any other City department or other agency.
(E) Contacting or complying with any other department or agency does not exclude the responsibility of any person, property owner, buyer, seller, or other such entity mentioned in this Chapter from contacting the Tax Administrator of the City or the Regional Income Tax Agency or complying with this Chapter.
(F) Whoever violates this section shall be fined not more than one hundred dollars ($100.00) for each instance of not filing each of the required reports whereby the name, address, date of move in or move out, or forwarding address are not reported for each tenant who moved in or moved out of the rented or leased real property located in the City of Milford.
(Ord. 18-1379. Passed 6-19-18.)
(Ord. 18-1379. Passed 6-19-18.)
(A) "Winnings" means gambling winnings, prizes, awards, and winnings derived from gaming, wagering, sweepstakes, raffles, lotteries, bingo, slot machines, casino games, horse racing, dog racing, jai alai, wagering pools, resulting from play, wagering, other wagering transactions games of chance, or activities related to the winnings of such income by residents and nonresidents of the City of Milford, and includes prizes, awards, and winnings paid to residents of the City derived from the State Lottery, and paid by the State Lottery Commission.
(A) (1) Taxpayers are required to file a return for any winnings reported on Form W-2G or Form 5754.
(B) Any business, profession, or other enterprise located in the City of Milford which sponsors, creates, or allows play, gaming, wagering, sweepstakes, or games of chance or
Activities which result in winnings, as defined in this chapter, and the winnings are an amount for which reporting to the Internal Revenue Service of the amount is required by Section 6041 of the Internal Revenue Code, as amended, the business, profession, or enterprise operating such activity shall deduct and withhold municipal oncome tax from the person's winnings at the rate of the tax imposed by this Chapter. Amounts withheld shall b remitted to the Milford Tax Department or the Regional Income Tax Agency within thirty (30) day.
(B) (1) The requirements in this section requiring the immediate withholding and remittance of taxes to the Milford Tax Department shall not apply to nonprofit, religious, charitable, or educational organizations that operate a fund raising raffle, game of chance, or sweepstakes.
(B) (2) Each business, profession, or other enterprise or activity shall make and file a yearly information return by February 28 th on a form furnished by the Milford Tax Department, detailing the amount of tax deducted from a person's winnings, and prize awards and paid to the Milford Tax Department in accordance with this Chapter.
(Ord. 18-1379. Passed 6-19-18.)
Definition
For purposes of this section, the term "property owners of real properly" pertains to any person, landlord, agency, entity, partnership, management company, corporation, trust or trustees, association, or other such entity mentioned in this Chapter which has ownership or cooperative ownership of a property located within the City of Milford and rents or leases the same, or any part thereof, to any person for either business, residential dwelling, or other purposes. Such "real property" includes apartments, boarding houses, condominiums, townhouses, offices, rooms, or other rental accommodations, during any calendar year, or part thereof, commencing with the effective date of this section.
"Real property", as the term is used in this Regulation, shall include commercial property, residential property, farm property, and any and all other types of real estate.
Each specific address of each rental property must be shown on the Federal Schedule E.
Corporations owning or managing real estate are taxable only on the portion of the income derived from property located in the City.
Rental income received by a taxpayer engaged in the business of buying and selling real estate shall be considered as part of business income.
Rental income received by the taxpayer are to be included in taxable income only if and to the extent that the rental, ownership, management, or operation of the real estate from which such rents are derived whether so rented, managed or operated by the taxpayer individually or through agents or other representatives) constitutes a business activity in whole or in part.
In determining the amount of gross monthly rental of any real property, periods during which (by reason of vacancy or any other cause) rentals are not received shall not be taken into consideration by the taxpayer.
REQUIREMENTS FOR OWNERS OF RENTAL PROPERTY: REGISTERING
(A) All property owners of real property located in the City of Milford or other entity mentioned in this section, who rent or otherwise lease the same, or any part thereof, to any person for either business, residential dwelling, or other purposes, including apartments, condominiums, rooms, offices, and other rental accommodations, during any calendar year, or part thereof, commencing with the effective date of this section, are required to register with the Tax Administrator within thirty (30) days.
(A) (1) The contact person or other entity mentioned in this section, who is responsible for reporting tenants and informing tenants of Milford registration requirements, should be indicated on the landlord registration form. Any changes in the contact person should be reported within thirty (30) days.
(B) Mandatory registration with the Tax Administrator does not preclude the responsibility of any person, business, contractor, subcontractor, property owner, or other such entity mentioned in this Chapter from contacting or complying with any other City department or other agency.
(C) Contacting or complying with any other department or agency does not exclude the responsibility of any person, business, contractor, subcontractor, property owner, or other such entity mentioned in this Chapter from contacting the Tax Administrator of the City or the Regional Income Tax Agency or complying with this Chapter.
Fine for not Registering
(B) Any person upon written notification by the City of this requirement for mandatory registration who fails to register within thirty days upon receipt of notification shall be considered in violation of this section and shall be subject to a fine not more than one hundred ($ 100.00) dollars,
Inform Tenants
All property owners or other entity mentioned in this section, who receive rental income from real property as defined above, are responsible to inform the tenants of any rented or leased property about the City of Milford income tax and mandatory registration requirement. All tenants are responsible to comply with the Sections for Mandatory Registration, Annual Filing, Declaration of Estimated Tax, as well as all other applicable sections as described in this Chapter.
Tenant Reports and Frequency; Reporting Move Ins and Move Outs
(D) The tenant reports shall be on a form or forms obtainable from the Administrator, or on an acceptable generic form,
(D) (1) Move Ins: All property owners, who receive rental income from real property as defined above, shall file with the Administrator a written report within thirty (30) days of the tenant's move in date. The report shall disclosing the name, address, the date moved in, and also telephone number, if available, of each tenant known to occupy such apartment, room or other residential dwelling or business rental property.
(D) (2) Move Outs: All property owners, who receive rental income from real property as defined above, shall file with the Administrator a written report within thirty (30) days of the tenant's move out date. The report shall disclosing the name, address, the date moved out, and also telephone number, if available, of each tenant known to have vacate such apartment, room or other residential dwelling or business rental property.
Forwarding
(E) Forwarding Addresses. In addition to the report information mentioned in (D) of this section, all property owners who receive rental income from real property as defined above, shall include the forwarding address of the vacating tenant.
Frequency of Reporting:
(F) (1) All property owners of a Single Rental Property (one property without multiple rental units) located in the City of Milford are required to file a complete written report disclosing the name, address, the dates moved in or moved out, and also telephone number, if available, of each tenant known to occupy such apartment, room or other residential dwelling or business rental property on a quarterly basis.
(F) (2) All property owners of Multiple Properties (more than one property) or Properties with Multiple Rental Units (one or more properties containing multiple rental units) located in the City of Milford are required to file a complete written report disclosing the name, address, the date moved in or moved out, and also telephone number, if available, of each tenant known to occupy such apartment, room or other residential dwelling or business rental property on a monthly basis.
Fine for not reporting
(G) Whoever violates this section shall be fined not more than one hundred dollars ($100.00) for each instance of not filing each of the required reports whereby the name, address, date of move in or move out, or forwarding address are not reported for each tenant who moved in or moved out of the rented or leased real property located in the City of Milford.
Report Ownership Change
(H) Report Purchase, Sale, or Change of Rental Property Ownership. All property owners who receive rental income from real property as defined above are required to notify the Tax Administrator concerning any purchase, sale or change or rental property ownership.
(I) Report the change of contact person, entity, corporation, property management company, resident manager, association representative, employee or designee within thirty (30) days of the change.
(J) File the applicable Annual Municipal Tax Returns and Employer Withholding Returns as prescribed in this Chapter.
Compliance with Order to Appear or Subpoena
(K) The Tax Administrator may order the appearance before him, or his duly authorized agent, of any person whom he believes to have any knowledge of the name, address and telephone number of any tenant of residential rental real property in the City of Milford. The Tax Administrator, or his duly authorized agent, is authorized to examine any person, under oath, concerning the name, address and telephone number of any tenant of residential real property located in the City of Milford. The Tax Administrator, or his duly authorized agent, may compel the production of papers and records and the attendance of all personal before him, whether as parties or witnesses, whenever he believes such person has knowledge of the name, address and telephone number of any tenant of residential real property in the City of Milford.
(L) Any person, business, contractor, subcontractor, property owner, or other such entity mentioned in this Chapter, that violates one or more of the following shall be subject to Section 182.99
of this chapter/ordinance:
(L) (1) Fails, refuses or neglects to timely file a written report required in this section; or
(L) (2) Makes an incomplete or intentionally false written report required in this section ; or
(L) (3) Fails to appear before the Tax Administrator or any duly authorized agent and to produce and disclose any tenant information pursuant to any order or subpoena of the Tax Administrator as authorized in this section or Section 182.99
; or
(L) (4) Fails to comply with the provisions of this section or any order or subpoena of the Tax Administrator.
(L) (5) Non-Registration. Any person, business, contractor, subcontractor, property owner, or other such entity mentioned in this Chapter, who fails to register within thirty (30) days upon the receipt of written notification for the requirement of mandatory registration by the City, shall be considered in violation of this section and shall be subject to a fine not more than one hundred ($ 100.00) dollars.
(L) (6) Non-Reporting. Any person, business, contractor, subcontractor, property owner, or other such entity mentioned in this Chapter, who violates this section shall be fined not more than one hundred ($100.00) dollars for each instance of not filing each of the required reports whereby all report information requested such as the name, address, date of move in or move out, or forwarding address are not reported for each tenant who moved in or moved out of the rented or leased real property located in the City of Milford.
(L) (7) The City of Milford reserves the right to use a collection agency, legal firm, or applicable court of law in an effort to collect any delinquent fine specified in this Section and any additional fees that the third party collection company imposes for their services as set forth in their contract with the City as specified in Section 182.96
.
(Ord. 18-1379. Passed 6-19-18.)
(A) City employees will only assist with the preparation of City income tax returns.
(B) A governmental issued ID, showing photograph and confirmation of social security number, must be presented when an on-site request is made to obtain copy of a tax document or supporting documentation.
(C) To protect confidentiality, no income, payment, or previously processed tax information can be shared with another person, family member, relative, friend, or tax preparer other than the individual or joint filing taxpayer over the telephone or via email or facsimile without the account identifier. If not performed by the taxpayer in person, certain responses to information requests documents or corrections containing confidential information will be mailed to the primary address.
(D) No information can be shared with a family member, relative, friend, or tax preparer without a notarized release form signed by the taxpayer. The taxpayer may give authority to the tax preparer to access the account by checking the appropriate box on the tax return.
(E) On-site interviews and assistance with tax preparations may require an appointment. Walk-ins may be assisted as time allows. Taxpayer must be prepared and organized with all required information/documentation in hand at the time of filing. The tax office will not print Form W2s, tax related documents or work from a taxpayer's electronic device.
(F) Electronic tax returns for the City of Milford are filed by internet through the Regional Income Tax Agency's website.
(F) (1) The taxpayer is permitted to file current year tax returns and prior tax returns by internet through the Regional Income Tax Agency's website. If any balance is due, the balance must be paid by a credit card at the time of filing.
(F) (2) Only current year tax returns can be electronically filed at the tax office. If any balance is due, the balance must be paid by a credit card at the time of filing.
(F) (3) If for some reason an electronic tax return cannot be filed, a paper return will be prepared. If any balance is due, the balance must be paid by check, cash check, or money order at the time of filing. The taxpayer is responsible for mailing the prepared return, declaration of estimated tax, other required information, or payment to the Regional Income Tax Agency.
(F) (4) If any balance is due, the taxpayer is responsible for making a credit card payment with the Regional Income Tax Agency by telephone or by internet.
(F) (5) If a taxpayer is unable to pay the balance, the taxpayer's is responsible for making arrangements for payments. If a payment plan should be granted, the taxpayer must comply with the terms. If a taxpayer fails to comply, the taxpayer will be subject to the provisions of Sections 182.10
, 182.96
, and any other applicable sections in this Chapter.
(H) The taxpayer is responsible for mailing estimated tax payments with the bill to the Regional Income Tax Agency.
CONTENT OF RETURNS
(A) Any return, declaration, form, registration, report competed must include the following requirements:
(A) (1) An individual income tax return should include the name(s), address, social security number(s), signature(s), date move in or move out, new or forwarding address, phone number(s), and applicable email.
(A) (2) Individuals should have copies of the applicable portion of the federal return, all appropriate forms, schedules, supporting documentation, statements or explanations as herein mentioned in this ordinance. Most information required from an individual may be contained in the list below:
(A) (2) (a) The first page of the Federal IRS Form 1040, 1040A, or 1040EZ for individuals.
(A) (2) (b) Form W-2 or Form 1042S Wage Earning Statement.
(A) (2) (c) Form W-2G or Form 5754 for gaming winnings
(A) (2) (d) Form 1099- MISC for other compensation
(A) (2) (e) Form SSA-1099 Social Security Benefit Statement, if applicable or if Federal tax return isn't filed.
(A) (2) (f) Form 1099-R Pension Distribution, if applicable or if Federal tax return isn't filed.
(A) (2) (g) Federal IRS Form 2106 for employee business expense, if applicable.
(A) (2) (h) Federal IRS Schedule C for self-employment income.
(A) (2) (i) Federal IRS Schedule E for rental income.
(A) (2) (j) Federal IRS Schedule F for farm income.
(A) (2) (k) Copy of approved Federal Extension of Time to File, if a return is filed after the April deadline.
(A) (2) (l) Power of Attorney, if applicable.
(A) (2) (m) Postal employees are required to have letter of time allocation within the City from the Post Master.
(A) (2) (n) Other supporting documentation as needed
(A) (3) Payment by Individuals; Method
(A) (3) (a) Credit Card Payment will be made at the time of electronic filing.
(A) (3) (b) Credit Card Payment can be made by telephone to the Regional Income Tax Agency.
(A) (3) (c) Credit Card Payment can be made by online at the Regional Income Tax Agency's website.
(A) (3) (d) Check, Cashier's Check, or Money Order are to be made payable to the Regional Income Tax Agency. The taxpayer is responsible for sending the payment to the Regional Income Tax Agency.
(B) (1) A business income tax return should include the name of the business, the "Doing Business As" name, address, Federal employer's identification number, the signature and printed name of the responsible person, date move in or move out, new or forwarding address, phone number(s), and applicable email.
(B) (2) (a) Federal IRS Form 1041, 1065, 1120, 1120 F, 1120 REIT, AND 1120S.
(B) (2) (b) Copy of approved Federal Extension of Time to File, if a return is filed after the April deadline
(B) (2) (c) Other supporting documentation as needed.
(B) (3) Payment by Businesses; Method
(B) (3) (a) Credit Card Payment will be made at the time of electronic filing.
(B) (3) (b) Credit Card Payment can be made by telephone to the Regional Income Tax Agency.
(B) (3) (c) Credit Card Payment can be made by online at the Regional Income Tax Agency's website.
(B) (3) (d) Check, Cashier's Check, or Money Order are to be made payable to the Regional Income Tax Agency. The taxpayer is responsible for sending the payment to the Regional Income Tax Agency.
(C) Failure to include required information may delay the processing of the tax return and the tax return will be considered to be filed upon the date all information is received.
(Ord. 18-1379. Passed 6-19-18.)
INFORMATION RETURNS AND SCHEDULES AND STATEMENTS
(A) City income tax returns filed hereunder shall set forth the amount of qualifying wages subject to City income tax received from each employer, taxable net profits, other items of taxable income received, and other pertinent information as the Tax Administrator may require.
(B) The fact that any taxpayer is not required to file a federal return does not relieve him from filing a City income tax return.
RETENTION OF RECORDS BY TAXPAYER
All employers and taxpayers are required to keep such records as will enable the filing of true and accurate City income tax returns, whether of City income taxes withheld at the source or of City income tax payable upon other taxable income or net profits, or both. Such records shall be preserved for a period of not less than six years from the date the City income tax return for the taxable year is filed or the City income tax or withholding tax owed for such taxable year is paid, whichever is later.
(Ord. 18-1379. Passed 6-19-18.)
(A) The City of Milford reserves the right to use a collection agency, legal firm, or applicable court of law in an effort to collect any city imposed fine specified in the Milford Income Tax Ordinance Chapter 182
. The delinquent taxpayer may also be charged for any additional fees that the third party collection company imposes for their services as set forth in their contract with the City.
(B) The City of Milford reserves the right to use a collection agency, legal firm, or applicable court of law in an effort to collect delinquent taxes and the associated penalties and interest. The delinquent taxpayer may also be charged for any additional fees that the third party collection company imposes for their services as set forth in their contract with the City.
(C) RETURNED CHECK CHARGE
(C) (1) A returned check charge equaling the amount imposed by the City of Milford's Financial Institution, will be assessed on any check return unpaid for any reason each time it is represented at the City's financial institution.
(C) (2) In the event that the taxpayer's or employer's check is returned unpaid for any reason, the City may electronically debit the taxpayer's or employer's account for the principal amount of the check.
(Ord. 18-1379. Passed 6-19-18.)
(A) This chapter shall continue effective insofar as the levy of taxes is concerned until repealed, and insofar as the collection of taxes levied hereunder and actions or proceedings for collecting any tax so levied or enforcing any provisions of this chapter are concerned, it shall continue effective until all of said taxes levied hereunder in the aforesaid periods are fully paid and any and/or all suits and prosecutions for the collection of said taxes or for the punishment of violations of this chapter shall have been fully terminated, subject to the limitations contained in Section 182.19
and Section 182.99
hereof.
(Ord. 18-1379. Passed 6-19-18.)
This chapter/ordinance 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 imposed against, or exemption from tax granted to, any taxpayer or any of the several groups of persons, or forms of income 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 so found 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, clause, section or part thereof not been included in this chapter.
(Ord. 18-1379. Passed 6-19-18.)
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