171.01 Definitions.
171.02 Imposition of tax.
171.03 Allocation of net profit.
171.04 Levy of tax.
171.05 Return and payment of tax.
171.06 Amended return; refunds for overpayment.
171.07 Collection at source.
171.08 Declarations of estimated tax; payment.
171.09 Treasurer's duties.
171.10 Investigative powers of Treasurer.
171.11 Tax information confidential; penalty.
171.12 Collection of unpaid taxes.
171.13 Credit for tax paid to another municipality. (Repealed)
171.14 Exemptions.
171.15 Contracts to contain tax provision.
171.16 Interest and penalties.
171.17 Allocation of funds.
171.18 Separability.
171.19 Contractors and solicitors.
171.20 Board of Review.
171.99 Penalties.
CROSS REFERENCES
Power to levy income tax - see Ohio Const. , Art. XII, Sec. 8
Payroll deductions - see Ohio R.C. 9.42
Municipal income taxes - see Ohio R.C. Ch. 718
Income Tax (Effective as of January 1, 2016) - see ADM. Ch. 172.
Income Tax Operations Fund - see ADM. 173.02
As used in this chapter, the following words shall have the meanings ascribed to them in this section, unless the context clearly indicates or requires a different meaning. The singular includes the plural. The masculine gender includes the feminine and neuter genders.
(a) "Association" means a partnership, limited partnership or any other form of unincorporated enterprise owned by two or more persons.
(b) "Business" means an enterprise, activity, profession or undertaking of any nature conducted for profit or ordinarily conducted for profit, whether by an individual, partnership, fiduciary, trust, association, corporation or any other entity.
(c) "Corporation" means a corporation or joint stock association organized under the laws of the United States, the State of Ohio or any other state, territory or foreign country or dependency.
(d) "Employer" means an individual, partnership, association, corporation, govern-mental body, unit or agency or any other entity, whether or not organized for profit, who or that employs one or more persons on a salary, wage, commission or other compensation basis.
(e) "Employee" means one who works for wages, salary, commissions or other type of compensation in the service of an employer.
(f) "Gross receipts" means the total income from any source whatsoever.
(g) "Net profits" means the net gain from the operation of a business, profession, enterprise or other activity, whether or not such business, profession, enterprise or other activity is conducted for profit or is ordinarily conducted for profit, after provision for all ordinary and necessary expenses either paid or accrued, in accordance with the accounting system used by the taxpayer for Federal income tax purposes, without deduction of taxes imposed by this chapter, Federal, State and other taxes based on income, and, in the case of an association, without deduction of salaries paid to partners and other owners, and otherwise adjusted to the requirements of this chapter.
(h) "Person" means every natural person, partnership, fiduciary, association or corporation. Whenever used in any clause prescribing and imposing a penalty, the term "person", as applied to any unincorporated entity, means the parties or members thereof, and as applied to corporations the officers thereof.
(i) "Resident individual" means any individual who is domiciled in Mount Gilead or whose usual place of abode is in Mount Gilead.
(j) "Nonresident individual" means an individual who is not domiciled in Mount Gilead and whose usual place of abode is outside Mount Gilead.
(k) "Resident unincorporated business entity" means an unincorporated business entity having an office or place of business within Mount Gilead.
(l) "Nonresident unincorporated business entity" means an unincorporated business entity not having an office or place of business within Mount Gilead.
(m) "Place of business" means any bona fide office, other than a mere statutory office, factory, warehouse or other place which is occupied and used by the taxpayer in carrying on any business activity individually or through any one or more of his regular employees regularly in attendance.
(n) "Taxable income" means wages, salaries, commissions, sick pay and other compensation paid by an employer or employers before any deductions and/or the net profits from the operation of a business, profession or other enterprise or activity adjusted in accordance with the provisions of this chapter.
(o) "Taxable year" means the calendar year or the fiscal year upon the basis of which the net profits are to be computed under this chapter and, in the case of a return for a fractional part of a year, the period for which such return is required to be made.
(p) "Fiscal year" means an accounting period of twelve months or less ending on any day other than December 31.
(q) "Contractor" means one who, for a fixed price, undertakes to produce the performance of works on a large scale, or the furnishing of goods in large quantities, whether from the public, a company or an individual.
(r) "Subcontractor" means one who takes a portion of a contract from a principal contractor or another subcontractor.
(Ord. 1121. Passed 12-7-87.)
(a) To provide for general Municipal operations, maintenance, new equipment and capital improvements of the Village, there is hereby levied a tax, at the rate of one percent per annum, upon the following:
(1) On all salaries, wages, commissions, lottery winnings, prize moneys and other compensation earned by residents of the Village.
(2) On all salaries, wages, commissions, lottery winnings, prize moneys and other compensation earned by nonresidents of the Village for work done or services performed or rendered within the Village.
(3) On all salaries, wages, commissions, lottery winnings, prize moneys, and other compensation earned by nonresidents who are employed by a firm or business within the Village limits of Mt. Gilead, Ohio, and who have contact with the Village by virtue of the fact that said employee and/or said employee's employer benefit from the protections, opportunities and benefits provided by the Village to enable said employee to earn said income, in whole or in part.
(4) On the net profits earned of all unincorporated businesses, professions or other activities conducted by residents of the Village.
(5) On the net profits earned of all unincorporated businesses, professions or other activities conducted in the Village by nonresidents.
(6) On the net profits of all corporations, estates, trusts and limited partnerships, derived from work done or services performed or rendered and business or other activities conducted in the Village, whether or not such corporations, estates, trusts and limited partnerships have their principal or any place of business located in the Village.
(b) For the purposes of paragraphs (a)(4) and (5) hereof, an association shall not be taxable as an entity, but any member thereof who is a resident of the Village shall be taxed individually on his entire share, whether distributed or not, of the annual net profits of the association, and any nonresident member shall be taxed individually only on that portion of his share, whether distributed or not, of the annual net profits of the association as is derived from work done, services performed or rendered and business or other activities conducted in the Village.
(Ord. 1199. Passed 12-17-90; Ord. 1513. Passed 3-15-04.)
(a) In the taxation of income which is subject to the tax, if the books and records of a taxpayer conducting a business or profession both within and without the boundaries of the Village shall disclose with reasonable accuracy what portion of its net profit is attributable to that part of the business or profession conducted within the boundaries of the Village, then only such portion shall be considered as having a taxable situs in the Village for purposes of the tax. In the absence of such records, net profit from a business or profession conducted both within and without the boundaries of the Village shall be considered as having a taxable situs in the Village for purposes of the tax in the same proportion as the average ratio of:
(1) The average net book value of the real and tangible personal property owned or used by the taxpayer in the business or profession in the Village during the taxable period to the average net book value of all of the real and tangible personal property owned or used by the taxpayer in the business or profession during the same period, wherever situated.
As used in the preceding paragraph, "real property" includes property rented or leased by the taxpayer and the value of such property shall be determined by multiplying the annual rental thereon by either.
(2) Wages, salaries, lottery winnings, prize moneys and other compensation paid during the taxable period to persons employed in the business or profession for services performed in the Village to wages, salaries, lottery winnings, prize moneys, and other compensation paid during the same period to persons employed in the business or profession, wherever their services are performed.
(3) Gross receipts of the business or profession from sales made and services performed during the taxable period in the Village to gross receipts of the business or profession during the same period from sales and services, wherever made or performed.
(b) In the event that the foregoing allocation formula does not produce an equitable result, another basis may, under uniform regulations, be substituted by the Village Treasurer so as to produce such result.
(c) As used in this chapter, "sales made in the Village" means:
(1) All.sales of tangible personal property which is delivered within the Village regardless of where title passes if shipped or delivered from a stock of goods within the Village;
(2) All sales of tangible personal property which is delivered within the Village regardless of where title passes, even though transported from a point outside the Village, if the taxpayer is regularly engaged through its own employees in the solicitation or promotion of sales within the Village and the sales result from such solicitation or promotion;
(3) All sales of tangible personal property which is shipped from a place within the Village to purchasers outside the Village regardless of where title passes if the taxpayer is not, through its own employees, regularly engaged in the solicitation or promotion of sales at the place where delivery is made.
(Ord. 661. Passed 12-21-64; Ord. 1513. passed 3-15-04.)
The tax shall be levied, collected and paid with respect to the salaries, wages, lottery winnings, prize moneys, commissions and other compensation earned on and after January 1, 2004, and with respect to the net profits of businesses, professions and other activities earned on and after January 1, 2004. However, where the fiscal year of the business, profession and other activity differs form the calendar year, the tax shall be applied to that part of the net profits for the fiscal year as shall be earned on and after January 1, 2004, to the close of the taxpayer's fiscal year. Thereafter, the taxpayer shall report on its fiscal year basis.
Where the fiscal year of a business, profession or other activity is other than a calendar year, in computing initial tax the profits of such taxpayer shall be determined by dividing the annual profits by twelve and multiplying the quotient by the number of months within the period commencing January 1, 2004, and ending at the conclusion of such fiscal year.
(Ord. 661. Passed 12-21-64; Ord. 1513. Passed 3-15-04.)
(a) Each taxpayer who engages in business or whose salaries, wages, lottery winnings, commissions and other compensation are subject to the tax imposed by this chapter, shall, whether or not a tax is due, thereon, make and file a return on or before April 15 of each year with the Village Tax Administrator on a form furnished by or obtainable from the Village Tax Administrator, setting forth the aggregate amount of salaries, wages, lottery winnings, commissions, and other compensation earned and/or net profits earned and/or gross income from such business less allowable expenses in the acquisition of such gross income earned during the preceding year and subject to the tax, together with such other pertinent information as the Village Tax Administrator may require. However, when the return is made for a fiscal year or other period different from the calendar year, the return shall be made on or before the fifteenth day of the fourth month after the close of such fiscal year, or other period. Every resident shall make and file a municipal income tax return on or before April 15 for the previous calendar year except as follows:
(1) Residents under the age of eighteen years.
(2) After the filing of returns for the tax year and review of the information contained therein, the Tax Administrator or his designated agent may exempt from filing those individuals who reported income from non taxable sources when it appears this is and shall continue to be their only income source. This shall include retirees, total disabled and active military personnel.
(b) If a net operating loss has been sustained any taxable year, such losses may not be carried forward or backward to any other taxable year.
(c) The taxpayer making a return shall, at the time of the filing thereof, pay to the Village Clerk-Treasurer the amount of taxes shown as due thereon.
(d) A taxpayer who has overpaid his income tax in any taxable year may request a refund, provided, however, that there is no other tax liability and provided, further, that no amount of less than one dollar ($1.00) will be refunded or collected.
(Ord. 1154. Passed 3-6-89; Ord. 1513. Passed 3-15-04; Ord. 1522. Passed 12-6-04; Ord. 1689. Passed 12-2-13; Ord. 1714. Passed 3-2-15.)
Where an amended return must be filed in order to report additional income and to pay any additional tax due, or to claim a refund of tax overpaid, subject to the requirements and/or limitations contained in Section 171.05, such amended return shall be on a form obtainable on request from the Village Clerk-Treasurer. A taxpayer may not change the method of accounting or apportionment of net profits after the due date for filing the original return.
Within three months from the final determination of any Federal tax liability affecting the taxpayer's Village tax liability, such taxpayer shall make and file an amended Village return showing income subject to the Village tax based upon such final determination of Federal tax liability, and pay any additional tax shown due thereon or make a claim for refund of any overpayment.
No refund shall be allowed unless a written request is presented to the Village Treasurer within six months of the date the taxes were due.
(Ord. 1121. Passed 12-7-87.)
(a) Each employer within or doing business within the Village limits of the Village of Mount Gilead, shall deduct, at the time of payment of such salaries, wages, commissions or other compensation, from all employees the tax of one percent (1%) of the gross salaries, wages, commissions or other compensation due by the employer to the employee and shall, on or before the last day of the month following the close of each calendar quarter, make a return and pay to the Village Treasurer the amount of taxes so deducted. Such employer shall be liable for the payment of the tax required to be deducted and withheld, whether or not such taxes have in fact been withheld.
(b) Each employer who maintains a place of business in the Village and another branch within the metropolitan area of the Village must also withhold the tax from employees residing in the Village but working at the employer's metropolitan area branch even though the payroll records and place of payment are outside the Village. The employer shall make and file a return on a form furnished by the Village Treasurer, showing the amount of tax deducted by the employer from the salaries, wages, lottery winnings, prize moneys, commissions or other compensation of any employee and paid by the employer to the Village Treasurer.
(c) The employer, on or before January 31, unless written request for a thirty day extension is made to and granted by the Village Treasurer, following any calendar year in which such deductions have been made, or should have been made by an employer, shall file with the Village Treasurer an information return entitled "Withholding Tax Reconciliation" (using Internal Revenue Form W-3), and including Internal Revenue Form W-2 for each employee from whom income tax has been or should have been withheld, showing the name and address of the employee, the total amount of salaries, wages, lottery winnings, commissions and other compensation paid such employee during the year, and the amount of Village income tax withheld from each employee.
(d) Where a resident of the Village performs service for his employer in another municipality which services are subject to withholding in the other municipality, the employer shall have the authority to reduce the withholding to the Village to the extent of the tax liability in the other municipality.
(e) The officer or employee having control or supervision of or charged with the responsibility of filing any return or declaration required by this chapter and making payment, or any officer of a corporation who is responsible for execution of the corporation’s fiscal responsibilities, shall be personally liable for failure to file any return or declaration or pay the tax or employer withholding due by the provisions of this chapter. The dissolution, termination or bankruptcy or a corporation does not discharge a responsible officer’s or employee’s liability for a failure of the corporation to file returns or declarations or pay tax or employer withholding due.
(Ord. 1430. Passed 9-5-00; Ord. 1513. Passed 3-15-04.)
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.)
The funds collected under the provisions of this chapter shall be applied for the following purposes and in the following order:
(a) Such part thereof as shall be necessary to defray all costs of collecting the taxes levied by this chapter and enforcing the provisions hereof.
(b) Such part thereof as Council may appropriate to the General Fund for the purpose of paying the cost of general municipal operations.
(c) Such part thereof as Council may appropriate for the purpose of paying the cost of maintenance of and purchase of new equipment, motorized or other.
(d) Such part thereof as Council may appropriate for the purpose of paying the cost of the repair and maintenance of streets.
(Ord. 679. Passed 6-7-65.)
(e) In any event, at least five percent of all monies collected under this chapter shall be deposited in a special fund to be used only for permanent improvements as defined in Ohio R. C. Section 133.01. No monies from the special fund created in this subsection shall be expended without special authorization of Council.
(Ord. 757. Passed 5-19-69.)
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. 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 not been included herein.
(Ord. 661. Passed 12-21-64.)
(a) Contractors working in the Village must file with the Tax Office and furnish a list of all of their subcontractors.
(b) All persons applying for a solicitor's permit shall file a declaration and pay a minimum tax of five dollars ($5.00) at the office of the Clerk-Treasurer.
(Ord. 1121. Passed 12-7-87.)
(a) There is hereby established a Board of Review, consisting of the Solicitor or his appointee, an individual appointed by the Mayor and an individual appointed by Council. The Board shall select each year, for a one-year term, one of its members to serve as Chairperson and one to serve as Secretary. A majority of the members of the Board shall constitute a quorum and a majority vote of the quorum shall be necessary to act on any matter.
(b) The Board shall adopt its own procedural rules and shall keep a record of its transactions. Any hearing of the Board may be conducted privately and the provisions of Section 171.11 of this chapter and Ohio R.C. 718.07, with reference to the confidential character of the information required to be disclosed by this chapter shall apply to such matters as may be heard before the Board on appeal.
(Ord. 1331. Passed 8-21-95.)
(c) Procedure for Appeal Before the Income Tax Review Board.
(1) The tax payer shall forward a written objection to the Tax Administrator.
(2) The Tax Administrator will issue a written response to the tax payer's objection within thirty days of receipt of the tax payer's written objection.
(3) If the tax payer is still unsatisfied with the decision, he may now file an appeal with the Review Board.
(d) Requirements for the Tax Payer Appeal.
(1) The appeal must be filed within thirty days after the Tax Administrator issues a written decision.
(2) The appeal must be in writing.
(3) The appeal must state with particularity the reasons that the tax payer views the decision of the Tax Administrator as unlawful or incorrect or both.
(e) The Hearing.
(1) The Review Board must hold a hearing on the appeal within forty-five days after receiving the appeal.
(2) The tax payer will have his choice of representatives. He may be represented by an Attorney at Law, a C.P.A. or the representative of his choice.
(3) The tax payer may also waive his right to a hearing. The Review Board will then decide the matter on the written-appeal.
(4) The Review Board will have the authority to affirm, reverse, or modify the Tax Administrator's decision.
(5) The Review Board will issue a written decision within ninety days from the date of the hearing or the date that the waiver of the hearing is filed. Within fifteen days after the decision is issued the Review Board will send notice by ordinary mail or hand delivery to the tax payer.
(6) Any person dissatisfied with any ruling or decision of the Review Board may appeal that decision to a court of competent jurisdiction within sixty days from the issuance of that decision.
(Ord. 1446. Passed 3-5-01.)
Any person subject to the provisions of this chapter who shall fail, neglect or refuse to make any return or declaration; any employer who shall fail, neglect or refuse to deduct and withhold the taxes or pay the taxes imposed by this chapter; any taxpayer who shall fail, neglect or refuse to pay the tax, interest and penalties imposed by this chapter; any person who shall refuse to permit the Village Treasurer or his duly authorized agent or employee to examine the books, records and papers of a taxpayer; any person who shall knowingly make an incomplete, false or fraudulent return, or who shall attempt to do anything whatever to avoid the payment of the whole or any part of the tax under this chapter shall be deemed guilty of a misdemeanor and shall be fined not more than fifty dollars ($50.00) for a first, second, third or fourth offense, and shall be fined not more than five hundred dollars ($500.00) or imprisoned not more than sixty days, or both, for a fifth or subsequent offense. The failure of an employer or taxpayer to receive or procure a return or declaration form shall not excuse him from making a return or declaration or paying the tax levied under this chapter.
(Ord. 679. Passed 6-7-65.)