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The refusal to produce books, papers, records and Federal income tax returns, or the refusal to submit to such examination by any employer or persons subject or presumed to be subject to the tax or by any officer, agent or employee of a person subject to the tax or required to withhold tax or the failure of any person to comply with the provisions of this chapter or with an order or subpoena of the Administrator authorized hereby shall be deemed a violation of this chapter, punishable as provided in Section 193.46.
(Ord. 1966-104. Passed 12-30-66.)
(a) Any information gained as the result of any returns, investigations, hearings or verifications required or authorized by this chapter shall be confidential, except for official purposes, or except in accordance with a proper judicial order.
(b) No person shall divulge such information, except in accordance with a proper judicial order or in connection with the performance of that person's official duties or the official business of the municipal corporation as authorized by this chapter or the charter or ordinance authorizing the levy. The Tax Administrator of the municipal corporation may furnish copies of returns filed under this chapter to the Internal Revenue Service and to the Tax Commissioner.
(Ord. 1966-104. Passed 12-30-66; Ord. 2004-36. Passed 12-13-04.)
The Administrator may and he is authorized hereby to enter into an agreement on behalf of the City with any other municipal corporation for the purpose of administering income tax laws of such other municipal corporation as its agent and of providing a central collection facility for the collection of the income tax on behalf of such other municipal corporation.
(Ord. 1966-104. Passed 12-30-66.)
(a) Membership. Pursuant to Article IV, Section 11, of the Charter of Parma Heights, adopted by the electors on November 4, 1969, there is hereby established a Board of Tax Appeals which shall consist of three electors of the City not holding any other municipal office or appointment who shall be appointed by the Mayor with the concurrence of a majority of the members of Council. The members shall take office as of the date of their appointment and qualification. The term of one member shall expire on December 31, 1970; the term of one member shall expire on December 31, 1971; and the term of one member shall expire on December 31, 1972. Thereafter, each member appointed to the Board shall be appointed for a term of three years in the manner herein provided at the expiration of the term of each member. A vacancy occurring during the term of any member of the Board shall be filled for the unexpired term in the manner herein provided. At least one member of the Board shall be an attorney authorized to practice law in the State.
(b) Jurisdiction. It shall be the duty of the Board of Tax Appeals to hear and decide all appeals from any ordinance, rule, regulation or administrative decision relating to any tax imposed by the City in conformity with the purpose and intent thereof. The Board shall act by a majority vote and a majority of the members of the Board shall constitute a quorum. The Board shall adopt its own procedural rules and shall keep a record of its transactions. Any hearing by the Board may be conducted privately and the provisions of Section 193.63 with reference to the confidential character of information required to be disclosed by this chapter shall apply to such matters as they may be heard before the Board on appeal.
(Ord. 1971-8. Passed 1-25-71.)
All rules and regulations and amendments or changes thereto, which are adopted by the Administrator under the authority conferred by this chapter, must be approved by the Board of Tax Appeals before the same become effective. The Board shall hear and pass on appeals from any ruling or decision of the Administrator; and, at the request of the taxpayer or Administrator, is empowered to substitute alternate methods of allocation.
(Ord. 1966-104. Passed 12-30-66.)
(a) Any person dissatisfied with any ruling or decision of the Administrator which is made under the authority conferred by this chapter may appeal therefrom to the Board of Tax Appeals within 30 days from the announcement of such ruling or decision by the Administrator.
(b) The Board shall schedule a hearing within 45 five days after receiving the request, unless 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.
(c) The Board may affirm, reverse, or modify the Tax Administrator's decision or any part of that decision. The Board shall issue a final decision on the appeal within 90 days after the Board's final hearing on the appeal, and send a copy of its final decision by ordinary mail to all of the parties to the appeal within 15 days after issuing the decision. The taxpayer or the Tax Administrator may appeal the Board's decision as provided in Ohio R.C. 5717.011.
(d) The Board shall adopt rules governing its procedure and shall keep a record of its transactions. Such records are not public records available for inspection under Ohio R.C. 193.43. Hearings requested by a taxpayer before a board of appeal created pursuant to this section are not meetings of a public body subject to Ohio R.C. 121.22.
(e) Following an appeal to the Board of Appeals, a municipal income tax appeal may be made to either common pleas court or to the Ohio Board of Tax Appeals.
(Ord. 1966-104. Passed 12-30-66; Ord. 2004-36. Passed 12-13-04.)
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. 1966-104. Passed 12-30-66.)
(a) This chapter shall continue effective insofar as the levy of taxes is concerned until repealed, and insofar as the collection of taxes levied hereunder and actions and proceedings for collecting any tax so levied or enforcing any provisions of this chapter are concerned, it shall continue effective until all of such taxes levied in the aforesaid period. are fully paid and any and all suits and prosecutions for the collection of such taxes or for the punishment of violations of this chapter shall have been fully terminated, subject to the limitations contained in Sections 193.49, 193.50, 193.51, 193.46, 193.47 and 193.48.
(b) Annual returns due for all or any part of the last effective year of this chapter shall be due on the date provided in Sections 193.30 and 193.36 as though the same were continuing.
(Ord. 1966-104. Passed 12-30-66.)
Any person required to collect, truthfully account for and pay over tax imposed by Section 193.22 who willfully fails to collect such tax, or truthfully account for and pay over such tax, or willfully attempts in any manner to evade or defeat any such tax or the payment thereof, shall, in addition to other penalties provided by law, be liable to a penalty equal to the total amount of the tax evaded, or not collected, or not accounted for and paid over.
The term person, as used in this section, including an officer or employee of a corporation, or a member or employee of a partnership, who as such officer, employee or member is under a duty to perform the act in respect to which the violation occurs.
(Ord. 1976-39. Passed 5-24-76.)
(a) All owners of rental or leased property, who rent to tenants, shall file with the Tax Administrator a report showing the name and address of each tenant who occupies such premises within the City as of January 1, 2005.
(b) Within 30 days after a new tenant occupies rental property of any kind within the City, all owners of rental or leased property who rent to tenants shall file with the Tax Administrator a report showing the name and address of each tenant who occupies such rental premises within the City.
(c) Within 30 days after a tenant vacates a rental or leased property located within the City, the owner of such vacated rental or leased property shall file with the Tax Administrator a report showing the date of vacation from the rental or leased property and the forwarding address of such vacating tenant.
(d) Property owners having 12 or more rental or leased units may, in lieu of divisions (b) and (c) of this section, comply with the intent of this section by filing with the Tax Administrator on a monthly or quarterly basis, as the Tax Administrator may prescribe by rule or regulation, a complete list of new tenants' names and addresses and a complete list of names and available forwarding addresses of tenants who vacate their units.
(e) For purposes of this section, “tenant” means:
(1) A person 18 years of age or older known to be occupying rental or leased property;
(2) If there is a written lease or rental agreement, the person who signed the written lease or rental agreement with the owner; or
(3) If there is an oral lease or rental agreement, the person with whom the owner entered into the oral lease or rental agreement.
(Ord. 1986-16. Passed 4-14-86; Ord. 2004-36. Passed 12-13-04.)
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