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(a) Composition and Procedures. A Board of Review, consisting of a chairperson, and two other individuals each to be appointed by the City Manager, with the approval and consent of Council, is hereby created. A majority of the members of the Board shall constitute a quorum. The Board shall adopt its own procedural rules and shall keep a record of its transactions.
(b) Appeals; Alternative Method of Allocation. All rules and regulations and amendments or changes thereto, which are adopted by the Administrator under the authority conferred by this chapter, shall be approved by the Board of Review before the same becomes effective. The Board shall hear and pass on appeals from any ruling or decision of the Administrator, and, at the request of the taxpayer of Administrator, is empowered to substitute alternate methods of allocation. Upon an appeal from the refusal of the Administrator to recommend abatement of penalty and interest, the Board of Review may nevertheless abate penalty or interest or both.
(c) (1) Whenever the Administrator issues a decision regarding an income tax obligation that is subject to appeal as provided in this section, or in an ordinance or regulation of the City of Milford, the Administrator shall notify the taxpayer at the same time of the taxpayer's right to appeal the decision and of the manner in which the taxpayer may appeal the decision.
(2) Any person who is aggrieved by a decision of the Administrator and who has filed with the City of Milford the required returns or other documents pertaining to the municipal income tax obligation at issue in the decision may appeal the decision to the Board of Review by filing a request with the Board. The request shall be in writing, shall state with particularity why the decision should be deemed incorrect or unlawful, and shall be filed within thirty days after the Administrator has issued the decision.
(3) The imposition of penalty and interest as prescribed in the codified ordinances of the City of Milford is not a sole basis for an appeal.
(4) The Board of Review shall schedule a hearing within forty-five days after receiving the request, unless the taxpayer waives a hearing.
(5) If the taxpayer does not waive the hearing, the taxpayer may appear before the Board and may be represented by an attorney at law, certified public accountant or other representative.
(6) The Board may affirm, reverse, or modify the Administrator's decision or any part of that decision. The Board shall issue a decision on the appeal within ninety days after the Board's final hearing on the appeal, and send notice of its decision by ordinary mail to the petitioner within fifteen days after issuing the decision.
(7) Any person dissatisfied with any ruling or decision of the Board of Review may appeal therefrom to a court of competent jurisdiction as provided by law within thirty (30) calendar days from the date of the Board's ruling or decision. For matters relating to tax years beginning on or after January 1, 2004, any ruling or decision of the Board of Appeal may be appealed to a court of competent jurisdiction or to the State Board of Tax Appeals.
(8) The Board of Review created pursuant to this section shall adopt rules governing its procedures and shall keep a record of its transactions. Such records are not public records available for inspection under Section 149.43 of the Ohio Revised Code.
(9) Hearings requested by a taxpayer before a Board of Review created pursuant to this section are not meetings of a public body subject to Section 121.22 of the Ohio Revised Code, and the provisions of Section 181.18
(d) with reference to the confidential character of information required to be disclosed by this chapter shall apply.
(d) Law Director Duties. The City Law Director shall serve as legal advisory to the Board. (Ord. 04-346. Passed 1-6-04.)
Beginning January 1, 1992, the prior years expenditures for the Income Tax Department shall be used as the amount to be credited to the General Fund in the current year prior to the income tax collections being allocated as follows:
(a) Council hereby authorizes the Director of Finance to credit income tax collection to the General Bond Retirement Fund in amounts sufficient to provide for debt payments for the Milford Parkway General Obligation Bonds. The funds shall be credited before payment is due each December for the December payment and payment due the following June. The final year of 2017 requires only enough funds be credited to cover the final December payment of the debt.
(Ord. 04-346. Passed 1-6-04.)
(b) 96% of funds collected pursuant to this chapter shall be allocated to the General Fund and 4% shall be allocated to the Capital Improvement Reserve Fund.
(Ord. 11-912. Passed 12-6-11.)
(a) Within thirty days after a new tenant occupies rental property of any kind within the City, all property owners of rental property who rent to tenants of apartments, rooms and other rental accommodations shall file with the Administrator a report showing the names, addresses and telephone numbers, if available, of such tenant who occupies an apartment, room or other rental property within the City.
(b) Within thirty days after tenant vacates an apartment, room or other rental property located within the City, the property owner of such vacated rental property shall file with the Administrator, a report showing the date of vacation from the rental property and identifying each such vacating tenant.
(c) Whoever violates this section shall be fined not more than one hundred dollars ($100.00) for each instance of not filing the required reports.
(Ord. 04-346. Passed 1-6-04.)
(a) Each new resident of the City shall register with the Administrator of the City to become subject to the City Income Tax within thirty days of residence in the City.
(b) All employers and contractors who do work in the City shall register with the Administrator within thirty days after they become taxable and shall present the Administrator a list of all subcontractors or others who may do work for them within the City.
(c) 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 dollars ($100.00). (Ord. 04-346. Passed 1-6-04.)
(a) 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.
(b) 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 had not been included herein.
(Ord. 04-346. Passed 1-6-04.)
(Ord. 04-346. Passed 1-6-04.)
(a) This chapter shall continue effective insofar as the levy of taxes is concerned until the same has been repealed and insofar as the collection of taxes levied or enforcing any provision of this chapter are concerned, it shall continue effective until all of such taxes levied in the aforesaid period are fully paid and all suits and prosecutions for the collection of such taxes or for the punishment of violations of this chapter shall have been fully terminated, subject to the limitations contained in Sections 181.19 and 181.99.
(a) Interest. All taxes imposed and all monies withheld or required to be withheld by employers under provisions of this ordinance and remaining unpaid after they become due shall bear interest at the same rate which Section 718.06 of the Ohio Revised Code requires.
(b) Penalties. In addition interest as provided in subsection (a) hereof, penalties based on the unpaid tax are hereby imposed as follows:
(1) For failure to pay taxes due other than taxes withheld. One percent (1%) per month or a fraction thereof, or ten percent (10%) of the total tax due, whichever is greater.
(2) For failure to remit taxes withheld from employees. Three percent (3%) per month or fraction thereof, or ten percent (10%) of the total due whichever is greater.
(3) For failure to file income tax returns, twenty-five dollars ($25.00) for the first instance and fifty dollars ($50.00) for each subsequent instance.
(c) Exceptions. A penalty shall not be assessed, on an additional tax assessment made by the Administrator when a return has been filed in good faith and the tax paid thereon within time prescribed by the Administrator, and provided further, that in the absence of fraud, neither penalty nor interest shall be assessed on any additional tax assessment resulting a Federal audit, provided an amended return is filed and the additional tax is paid within three months after final determination of the Federal tax liability.
(Ord. 2004-407. Passed 11-3-04.)
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