(a) It shall be the duty of the Fiscal Officer to annually audit the records of the Income Tax Clerk and to conduct such other inspections and audits as she deems appropriate to insure that proper procedures, required by the State Code and Ordinances, are being met.
(b) It shall be the duty of the Income Tax Clerk, under the direct supervision of the Village Fiscal Officer:
(1) To receive the tax imposed by this chapter in the manner prescribed herein from the taxpayers; to keep an accurate record thereof; to report and turn over to the Fiscal Officer, all monies so received.
(2) 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.
(3) To enforce the provisions of this chapter and to enforce the rules and regulations of Council, relating to any matter or thing pertaining to the collection of Village income taxes and the administration and enforcement of the provisions of this chapter, including provisions for the examination and correction of returns and payments. In doing so, the Income Tax Clerk shall have any and all of the powers and authority set forth in Sections 718.13, 718.24 and 718.26 of the Revised Code.
(c) In any case where a taxpayer has failed to file a return or has filed a return which does not show the proper amount of tax due, the Income Tax Clerk 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 so determined, together with interest and penalties thereon, if any.
(d) Subject to the consent of the Board of Review or pursuant to regulations approved by the Council, the Income Tax Clerk shall have the power to compromise any interest or penalty, or both, imposed by this chapter.
(e) A Department of Taxation is hereby created within the Office of the Fiscal Officer. Such department of taxation shall have such deputies, clerks and other employees as may be from time to time determined by Council, and shall receive such salary as may be determined by Council. The Fiscal Officer shall recommend all appointments of personnel and purchase all equipment, supplies, and materials for the department of taxation subject to the approval of Council. The Department of Taxation shall be charged with the administration and operation of this chapter, under the direction of the Village Fiscal Officer. The Fiscal Officer shall prescribe the form and method of accounts and reports for said department, as well as the forms for taxpayer's returns and declarations and shall be charged with the internal examination and audit all such accounts. The Income Tax Clerk shall exhibit accurate records showing the amount received from each taxpayer, and the date of said receipts. The Fiscal Officer shall also make written reports to Council annually of all monies collected hereunder during the preceding year.
(f) Taxpayers may submit written requests to the Income Tax Clerk for official opinions as to whether or how certain income, sources of income, or a certain activity or transaction will be taxed. The Income Tax Clerk may choose not to offer such an opinion; however, formal opinions which are issued shall be binding on the Village. The procedures for requesting and issuing such opinions of the tax administrator, and their legal effect and use, shall be as specified in Revised Code Section 718.38.
(g) The Fiscal Officer or his duly authorized agent or employee, may, when it is in the best interests of the Village:
(1) Compromise a claim;
(2) Extend for a reasonable period the time for payment of a claim by agreeing to accept monthly or other periodic payments.
In this regard, "claim" means a claim for an amount payable to the Village corporation that arises pursuant to the provisions of this chapter. The Fiscal Officer, or designee, may consider the following standards when ascertaining with respect to a claim whether a compromise or payment-over-time agreement is in the best interests of the Village:
(A) There exists a doubt as to whether the claim can be collected.
(B) There exists a substantial probability that, upon payment of the claim and submission of a timely request for refund with respect to that payment, the tax administrator would refund an amount that was illegally or erroneously paid.
(C) There exists an economic hardship such that a compromise or agreement would facilitate effective tax administration.
(D) There exists a joint liability among spouses, one of whom is an innocent spouse, provided that any relief under this standard shall only affect the claim as to the innocent spouse. A spouse granted relief under section 6015 of the Internal Revenue Code with regard to any income item is rebuttably presumed to be an innocent spouse with regard to that income item to the extent that income item is included in or otherwise affects the computation of a municipal income tax or any penalty or interest on that tax.
(E) Any other reasonable standard that the tax administrator establishes.
The Fiscal Officer's rejection of a compromise or payment-over-time agreement proposed by a person with respect to a claim shall not be appealable. A compromise or payment-over-time agreement with respect to a claim shall be binding upon and shall inure to the benefit of only the parties to the compromise or agreement, and shall not extinguish or otherwise affect the liability of any other person. A compromise or payment-over-time agreement with respect to a claim shall be void if the taxpayer defaults under the compromise or agreement or if the compromise or agreement was obtained by fraud or by misrepresentation of a material fact. Any amount that was due before the compromise or agreement and that is unpaid shall remain due, and any penalties or interest that would have accrued in the absence of the compromise or agreement shall continue to accrue and be due.
(Ord. 2015-18. Passed 11-23-15.)
(h) Whenever a Village employee has, or will have, access to or the use of Federal tax information, the Tax Administrator shall request that the Superintendent of the Bureau of criminal identification and investigation conduct a criminal records check based on the individual’s fingerprints in accordance with Section 109.572 of the Revised Code. The Tax Administrator shall request that criminal record information from the Federal Bureau of Investigation be obtained as part of the criminal records check.
(Ord. 2020-12. Passed 6-8-20.)