(A) Any information gained as a result of returns, investigations, hearings, or verifications required or authorized by sections 194.30 to 194.315 of the Codified Ordinances is confidential, and no person shall disclose such information, except for official purposes, in accordance with a proper judicial order, or as provided in section 4123.271 or 5703.21 of the Revised Code. The tax commissioner may furnish the internal revenue service with copies of returns filed. This section does not prohibit the publication of statistics in a form which does not disclose information with respect to particular taxpayers.
(B) In May and November of each year, the tax commissioner shall provide the City of Napoleon tax administrator with the following information for every taxpayer that filed tax returns with the commissioner under sections 194.30 to 194.315 of the Codified Ordinances and that had municipal taxable income apportionable to the City of Napoleon under this chapter for any prior year:
(1) The taxpayer's name, address, and federal employer identification number;
(2) The taxpayer's apportionment ratio for, and amount of municipal taxable income apportionable to, the City of Napoleon pursuant to section 194.302 of the Codified Ordinances;
(3) The amount of any pre-2017 net operating loss carryforward utilized by the taxpayer;
(4) Whether the taxpayer requested that any overpayment be carried forward to a future taxable year;
(5) The amount of any credit claimed under section 718.94 of the Revised Code.
(C) Not later than thirty days after each distribution made to municipal corporations under section 718.83 of the Revised Code, the tax commissioner shall provide to the City of Napoleon a report stating the name and federal identification number of every taxpayer that made estimated payments that are attributable to the City of Napoleon and the amount of each such taxpayer's estimated payment.
(D) The information described under divisions (B) and (C) of this section shall be provided to the individual or individuals designated by the City of Napoleon tax administrator under section 718.83(D) of the Revised Code.
(E) (1) The City of Napoleon expects that the tax commissioner will, pursuant to section 718.84(E) of the Revised Code, provide tax returns and other information it receives in the performance of its administration of the municipal net profits tax for taxpayers making the election provided in section 194.30 of the Codified Ordinances. The tax administrator shall review these returns and information, as well as the information received pursuant to divisions (B) and (C) of this section, and has discretion to refer any taxpayer for audit by the tax commissioner. Such referral shall be made on a form prescribed by the commissioner and shall include any information that forms the basis for the referral.
(2) If the tax commissioner declines to audit a taxpayer referred by the tax administrator under this section, the City reserves its right to pursue any and all remedies, whether at law or in equity, to ensure that the correct tax liability has been calculated and paid by the taxpayer.
(Ord. 005-18. Passed 2-19-18.)