(a) As used in this section, “Auditor” means the individual charged with direct responsibility for administration of a tax levied by a municipal corporation on transients.
(b) Not later than one hundred eighty days after the effective date of this section, the legislative authority of each municipal corporation that imposes a tax on income on that effective date shall establish by ordinance a board to hear appeals as provided in this section. The legislative authority of any municipal corporation that does not impose a tax on transient on the effective date of this section but that imposes such a tax after that date shall establish such a board by ordinance not later than one hundred eighty days after the tax takes effect. This Board may consist of the same members of the Board that hears appeals from the city income tax division.
(c) Whenever the Auditor issues a decision regarding a municipal excise tax obligation that is subject to appeal as provided in this section or in an ordinance or regulation of the municipal corporation, the Auditor 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.
(d) Any person who is aggrieved by a decision by the Auditor and who has filed with the municipal corporation the required returns or other documents pertaining to the excise tax obligation at issue in the decision may appeal the decision to the Board created pursuant to this section by filing a request with the Board. The request shall be in writing, shall state why the decision should be deemed incorrect or unlawful, and shall be filed within thirty days after the Auditor issues the decision complained of.
(e) The Board shall schedule a hearing within forty-five days after receiving the request, unless the taxpayer waives a hearing. 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.
(f) The Board may affirm, reverse, or modify the Auditor’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. (Ord. 2005-22. Passed 10-24-05.)
(g) Each Local Board of Tax 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 Ohio R.C. 149.43. Hearings requested by a taxpayer before a Local Board of Tax Review created pursuant to this section are not meetings of a public body subject to Ohio R.C. 121.22.
(h) The Local Board of Tax Review is hereby created, which shall consist of three members. The three members of the Local Board of Tax Review must be domiciled in the Municipality.
Two members shall be appointed by the legislative authority of the Municipality, and may not be employees, elected officials, or contractors with the Municipality at any time during their term or in the five years immediately preceding the date of appointment. One member shall be appointed by the top administrative official of the Municipality. This member may be an employee of the Municipality, but may not be the director of finance or equivalent officer, or the Tax Administrator or other similar official or an employee directly involved in municipal tax matters, or any direct subordinate thereof.
The term for members of the Local Board of Tax Review appointed by the legislative authority of the Municipality shall be two years. There is no limit on the number of terms that a member may serve should the member be reappointed by the legislative authority. The board member appointed by the top administrative official of the Municipality shall serve at the discretion of the administrative official.
Members of the Local Board of Tax Review appointed by the legislative authority may be removed by the legislative authority as set forth in Section 718.11(A)(4) of the Ohio Revised Code.
A member of the board who, for any reason, ceases to meet the qualifications for the position prescribed by this section shall resign immediately by operation of law.
A vacancy in an unexpired term shall be filled in the same manner as the original appointment within sixty days of when the vacancy was created. Any member appointed to fill a vacancy occurring prior to the expiration of the term for which the member's predecessor was appointed shall hold office for the remainder of such term. No vacancy on the board shall impair the power and authority of the remaining members to exercise all the powers of the board.
If a member is temporarily unable to serve on the board due to a conflict of interest, illness, absence, or similar reason, the legislative authority or top administrative official that appointed the member shall appoint another individual to temporarily serve on the board in the member's place. This appointment shall be subject to the same requirements and limitations as are applicable to the appointment of the member temporarily unable to serve.
No member of the Local Board of Tax Review shall receive compensation, fee, or reimbursement of expenses for service on the board.
(i) The Local Board of Tax Review may adopt rules and regulations governing the conduct of its affairs that are consistent with Chapter 187.
(Ord. 2023-44. Passed 12-11-23.)