(A) (1) It shall be the duty of the Director of Finance and Records, also known as the Chief Financial Officer, to receive the tax imposed by this chapter in the manner prescribed herein from the taxpayers, to keep an accurate record thereof, and to report daily all moneys so received. Any reference to the Chief Financial Officer shall be the same as a reference to the Director of Finance and Records, and vice versa.
(2) It shall be the duty of the Director to enforce payment of all taxes owing the municipality, to keep accurate records for a minimum of five years showing the amount due from each taxpayer required to file a declaration and/or make any return, including taxes withheld, and to show the dates and amounts of payments thereof.
(B) The Director shall make electronic versions of any rules or ordinances governing the income tax available to the public through the Internet, and shall comply with the provisions of R.C. § 718.07.
(C) In any case where a taxpayer or employer has failed to file a return, or has filed a return which does not show the proper amount of tax due, the Director may assess the amount of tax appearing to be due, together with interest and penalties thereon, if any, in the following manner:
(1) General provisions.
(a) If the Director determines that any taxpayer subject to the provisions of this chapter has a tax liability for which he or she has filed no return, or has filed an incorrect return and has failed to pay the full amount of tax due, the Director shall issue a proposed assessment showing the amount of tax due, together with any penalty and interest that may have accrued thereon and shall notify the taxpayer in writing 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.
1. The proposed assessment shall be served on the taxpayer in person or by mailing by certified mail to his or her last known address. Proof of mailing furnished by the U.S. Post Office shall be presumptive proof of receipt thereof by the addressee.
2. A taxpayer may, within 61 days after the date of the proposed assessment was served or mailed, file a written protest with the Director. Within 45 days after receipt of the protest, the Director shall give the protestant an opportunity to be heard. The Director may extend the date of hearing for good cause shown. After the hearing the Director shall withdraw the assessment or he or she shall adjust or reaffirm the assessment and it shall then become final. If no protest is filed as herein provided, the proposed assessment shall become final 15 days after being served. Any assessment is not subject to collection until after the 61st day following the service required in division 1. above.
(b) After a proposed assessment becomes final, notice of the final assessment shall be issued and shall be served in the same manner as a proposed assessment.
1. A taxpayer shall have 61 days after the date the final assessment was served or mailed within which to file written notice of appeal with the Board of Tax Appeals. The written notice of appeal shall be filed in a sealed envelope plainly marked “Appeal to Board of Tax Appeals” and mailed or delivered to the Director who shall, within five days after receipt thereof, deliver the appeal to the Chairman of the Board of Tax Appeals, or, if the Chairman is not available, to the Vice-Chairman.
2. The Board of Tax Appeals, on receipt of a notice of appeal, shall within 15 days notify the Director thereof who shall forward within 15 days to the Board, a certified transcript of all actions taken by him or her with respect to the final assessment. This transcript shall be open to inspection by the appellant and his or her counsel.
3. Any taxpayer against whom a final assessment has been issued and who has filed a notice of appeal shall be granted a hearing by the Board of Tax Appeals. At the hearing the appellant and the Director shall be given an opportunity to present evidence relating to the final assessment and the Board of Tax Appeals shall furnish a copy of its decision to the appellant and the Director. The appellant's copy of the decision shall be served upon him or her in the same manner as herein provided for the serving of assessments within 90 days after the conclusion of such hearing.
(c) When any taxpayer subject to the provisions of this chapter has filed a return indicating the amount of tax due and has failed to pay the tax to the Director as required by this chapter, the Director need not issue an assessment but may proceed under the provisions of §§ 36.30 and 36.31.
(2) Provisions affecting employers.
(a) If the Director determines that an employer subject to the provisions of this chapter has filed a return for tax withheld and has failed to pay to the Director the full amount of the taxes, the Director shall issue a proposed assessment showing the amount of tax due, together with any penalties and interest that may have accrued thereon, and the provisions of divisions (C)(1)(a) and (C)(1)(b) of this section shall then apply.
(b) If the Director determines that an employer subject to the provisions of this chapter has failed to withhold tax, the Director shall issue a proposed assessment showing the tax due, together with any penalties and interest that may have accrued thereon, and the provisions of divisions (C)(1)(a) and (C)(1)(b) of this section shall then apply.
(c) When an employer subject to the provisions of this chapter has filed a return indicating the amount of tax withheld and has failed to pay the tax to the Director as required by this chapter, the Director may proceed under the provisions of §§ 36.30 and 36.31 and need not issue an assessment as provided in § 36.27, divisions (C)(2)(a) and (C)(2)(b).
(D) (1) Any taxpayer or employer who has not filed a notice of appeal to the Board of Tax Appeals from a final assessment issued against him or her shall pay the amount thereof within 15 days after service of the final assessment.
(2) Any taxpayer or employer who has filed a notice of appeal to the Board of Tax Appeals from a final assessment issued against him or her shall pay the amount determined to be due by the Board of Tax Appeals within 15 days after service of his or her copy of the decision of the Board.
(E) The Director shall have the authority, when requested by the taxpayer and for good cause shown, to extend the time of making and filing any return whenever he or she deems it necessary to do so, but not to exceed a period of six months, or one month beyond any extension requested of or granted by the Internal Revenue Service for the filing of the federal income tax return.
(F) When an application for deferred payment of tax due is filed by a taxpayer, the Director may authorize partial payments of unpaid taxes when, in his or her judgment, the taxpayer is unable, due to hardship conditions, to pay the full amount of the tax when due and when, in his or her judgment, such deferred payments are the best means of accomplishing the intent of this chapter. However, the Director shall not authorize an extension of time for the payment of taxes due for more than six months beyond the date of the filing of the application.
('80 Code, § 93.08) (Ord. 741, passed 4-3-73; Am. Ord. 2004-15, passed 10-19-04; Am. Ord. 2015-04, passed 12-1-15; Am. Ord. 2018-02, passed 8-21-18) Penalty, see § 36.99
Statutory reference:
Authority to appoint administrator of taxation, see R.C. § 733.85