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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.)