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Every person who anticipates any taxable income which is not subject to Section 171.07, or who engages in any business, profession, enterprise or activity subject to the tax imposed by Section 171.02(c)(1) and (c)(2), 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. However, if a person's income is wholly from wages, salaries, lottery winnings, prize moneys, commissions or other compensation from which the tax will be withheld and remitted to the Village in accordance with Section 171.07, such person need not file a declaration.
Such declarations shall be filed on or before April 15 of each year during the life of this chapter (Ord. 661, passed December 21, 1964 and Ord. 1121, passed December 7, 1985), or on or before the fifteenth day of the fourth month the taxpayer becomes subject to tax for the first time.
Those taxpayers reporting on a fiscal year basis shall file a declaration on or before the fifteenth day of the fourth month after the beginning of each fiscal year or period.
Such declaration shall be filed upon a form furnished by or obtainable from the Village Treasurer, provided, however, that credit shall be taken for the Village tax to be withheld from any portion of such income. In accordance with the provisions of Section 171. 07, credit may be taken for tax to be paid to or to be withheld and remitted to another taxing municipality.
The original declaration, or any subsequent amendment thereof, may be increased or decreased on or before any subsequent quarterly payment day as provided for herein.
Such declarations of estimated tax to be paid to the Village shall be accompanied by a payment of at least one-fourth of the estimated annual tax, and at least a similar amount shall be paid on or before the fifteenth day of the seventh, ninth and twelfth months after the beginning of the taxable year. However, in case 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.
On or before the fifteenth day of the fourth month of the year following that for which such declaration or amended declaration was filed, an annual return shall be filed and any balance which may be due the Village shall be paid therewith in accordance with the provisions of Section 171.05.
(Ord. 661. Passed 12-21-64; Ord. 1513. Passed 3-15-04.)
It shall be the duty of the Village Treasurer to collect and receive the tax imposed by this chapter in the manner prescribed by this chapter, and it shall also be his duty to keep an accurate record showing the payment received by him from each taxpayer and the date of such payment.
The Village Treasurer is further charged with the administration and enforcement of the provisions of this chapter and he is hereby empowered to adopt, promulgate and enforce rules and regulations relating to any matter or thing pertaining to the administration and enforcement of the provisions of this chapter, including provisions for the re-examination and correction of returns and payments.
In any case where a taxpayer has failed to file a return or failed to pay the tax due on a return or has filed a return which does not show the proper amount of tax due, the Village Treasurer may determine the amount of tax appearing to be due the Village from the taxpayer and shall send to such taxpayer a written statement showing the amount of tax so determined, together with interest and penalties thereon, if any.
(Ord. 661. Passed 12-21-64.)
The Village Treasurer, or any authorized employee, is hereby authorized to examine the books, papers, records and Federal income tax returns of any employer or of any taxpayer or person subject to, or who the Village Treasurer 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 due under this chapter. Every such employer, supposed employer, taxpayer or supposed taxpayer is hereby directed and required to furnish, upon written request by the Village Treasurer or his duly authorized agent or employee, the means, facilities and opportunity for making such examinations and investigations as are hereby authorized.
The Village Treasurer is hereby authorized to order any person presumed to have knowledge of the facts to appear before him and may examine such person, under oath, concerning any income which was or would have been returned for taxation 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, whether as parties or witnesses, whenever he believes such persons have knowledge of such income or information pertinent to such inquiry.
(Ord. 661. Passed 12-21-64.)
Any information gained as the result of any returns, investigations, hearings or verifications required or authorized by this chapter shall be confidential, except for official purposes, or except in accordance with proper judicial order. The Village Treasurer may furnish the Bureau of Internal Revenue, Treasury Department of the United States, with copies of the returns filed. Any person divulging such information shall, upon conviction thereof, be deemed guilty of a misdemeanor and shall be subject to a fine of not more than five hundred dollars ($500. 00) or imprisonment for not more than six months, or both. Each disclosure shall constitute a separate offense. -
(Ord. 661. Passed 12-21-64.)
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.
The Village Treasurer is authorized, in addition to his other duties, to institute civil law suits to collect delinquent taxes due and owing the Village by virtue of the provisions of this chapter. The Village Treasurer is authorized to waive penalties and interest and compromise tax liability and the right to accept waiver of State statutes of limitation.
(Ord. 661. Passed 12-21-64.)
The provisions of this chapter shall not be construed to tax the military pay or allowances of members of the armed forces of the United States, or the income of religious, fraternal, charitable, scientific, literary or educational institutions to the extent that such income is derived from tax-exempt real estate, tax-exempt tangible or intangible property or tax-exempt activities, nor shall the provisions of this chapter be construed to tax any income earned from any activities carried on upon real estate of the Morrow County Agricultural Society or on real estate of the Mount Gilead Exempted Village School District.
The tax provided for herein shall not be levied on the personal earning of any natural person under eighteen years of age.
All nonresidents making occasional entry into the Village, who spend less than twelve hours in any given calendar month in the Village, will be exempt from the requirement to pay the Village income tax (i.e. persons employed in service, repair, delivery, etc.).
(Ord. 1121. Passed 12-7-87.)
No contract on behalf of the Village for works or improvements of the Village shall be binding or valid unless such contract contains the following provisions:
"Said hereby further agrees to withhold all Village income taxes due or payable under the provisions of the income tax ordinance for wages, salaries and commissions paid to its employees and further agrees that any of its subcontractors shall be required to agree to withhold any such Village income taxes due under said ordinance for services performed under this contract."
(Ord. 661. Passed 12-21-64.)
(a) All taxes imposed by this chapter and remaining unpaid after they become due shall bear interest, in addition to the amount of the unpaid tax, at the rate of twelve percent (12%) per annum, and the taxpayers upon whom such taxes are imposed by this chapter shall be liable in addition thereto, to a penalty of ten percent (10%) or twenty-five dollars ($25.00), whichever is greater, of the amount of the unpaid tax.
(b) A penalty shall not be assessed on an additional tax assessment made by the Village Treasurer when a return has been filed in good faith and the tax paid thereon within the time prescribed by the Village Treasurer; and provided further, that in the absence of fraud, neither penalty nor 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 (3) months after final determination of the Federal tax liability.
(Ord. 989. Passed 11-7-83; Ord. 1546. Passed 12-5-05.)
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