885.01 Definitions.
885.02 Imposition of tax on the rental of single-family dwellings.
885.03 Responsibility of tenants and property owners.
885.04 Required records; inspection and destruction of records.
885.05 Liability; assessment and petition for reassessment; penalties.
885.06 Four year limitation for assessment; exception.
885.07 Filing of reports; fraudulent reports.
885.99 Penalty.
As used in this chapter:
(a) "Commonly controlled entity" means a corporation, limited liability corporation, partnership, or any other business entity, but not including a natural person, that is in the business of renting or leasing residential single-family dwelling units.
(b) "Designated City official" means the City Manager of the City of Pickerington or his/her designee.
(c) "Family" means one or more persons not necessarily related by blood, marriage, adoption or guardianship, occupying a dwelling unit and living as a single housekeeping unit, under a common housekeeping management plan based on an intentionally structured relationship providing organization and stability.
(d) "Property owner" means a person, corporation, limited liability corporation, or other commonly controlled entity, claiming, or in whom is invested, the ownership, dominion, or title of real property including but not limited to: holder of fee-simple title, holder of life-estate, holder of leasehold estate for an interim term of five years or more; a buyer under contract for deed; a mortgagee, receiver, executor or trustee in control of real property; but not including the holder of leasehold estate or a tenancy for initial term of less than five years. For purposes of this section, the terms "property owner" and "owner'' are considered interchangeable.
(e) "Rent" means the offering, holding out or actual leasing of a rental unit to an occupant other than the owner and generally involves the payment of a rental amount although other forms of consideration may be involved or no consideration at all may be involved.
(f) "Single-family residential dwelling unit" means an entire home, comprised of a living, cooking, and dining area, a sleeping room or rooms, storage closets, and bathing and toilet facilities, all used by one family, whereby the entire structure constitutes a single dwelling unit. It does not include apartments, condominiums, or duplexes.
(g) "Tenant" means any person, company, organization, or franchise that rents or leases a rental unit for living or dwelling purposes with the consent of the owner or agent in charge.
(Ord. 2022-15. Passed 9-6-22.)
Upon the next term of rental entered after January 1, 2023, whether a renewal of an existing lease or a new tenant, an excise tax of three percent is imposed on the gross amount of the rent, lease or license of each single-family residential dwelling unit owned by an individual, partnership, corporation, or any other commonly controlled entity that rents, leases, or licenses, or holds out for rent, lease, or license more than five single-family residential dwellings within the City.
(a) Payments made by the tenant to, or on behalf of, the commonly controlled entity for property taxes, repairs, or improvements are considered to be part of the taxable gross amount;
(b) Subject to the exceptions herein, charges for such items as telecommunications, utilities, pet fees, or maintenance are considered the taxable gross amount.
(1) Utility charges are exempt from gross taxable amount if paid directly by the tenant; and
(2) Utility charges are exempt from gross taxable amount if the single-family dwelling is outfitted with its own meter and the commonly controlled entity charges the tenant the exact amount of the utility bill due.
(Ord. 2022-15. Passed 9-6-22.)
Each property owner subject to the provisions of this chapter as prescribed herein shall make and file a return for the preceding year, on forms prescribed by the City Finance Director ("Director"), showing the receipts from each single-family residential dwelling unit held out for rent, the amount of tax due from the commonly controlled entity to the City for the period covered by the return, and such other information as the Director deems necessary for the proper administration of this chapter. The Director may extend the time for making and filing returns. Returns shall be filed by mailing the same to the Director, together with payment of the amount of tax shown to be due thereon.
(Ord. 2022-15. Passed 9-6-22.)
Each commonly controlled entity in the business of renting single-family residential dwelling unit(s) in the City shall keep complete and accnrate records of all such units rented or leased, together with a record of the tax collected thereon, which shall be the amount due under this chapter, and shall keep all invoices and such other pertinent documents. If a single-family residential dwelling unit of the property owner was rented or leased for an applicable period, or part of an applicable period, the property owner shall provide documentation of such vacancy to the City in a manner prescribed by the Finance Director.
(Ord. 2022-15. Passed 9-6-22.)
(a) If any commonly controlled entity collects the tax imposed by or under this chapter and fails to remit the same to the City as prescribed, it shall be liable for any amount collected which it failed to remit. The Director may make an assessment against such entity based upon any information in the Director's possession.
(b) The Director shall provide the commonly controlled entity written notice of any assessment. Such notice may be served upon the vendor or transient guest personally or by registered or certified mail.
(c) The Director may make an assessment against any commonly controlled entity that fails to file a return required by this chapter or fails to remit the proper amount of tax in accordance with this chapter.
(d) Unless the commonly controlled entity to whom the notice of assessment is directed files, within thirty days after service thereof, either personally or by registered or certified mail a petition in writing verified under oath by a representative of the commonly controlled entity, setting forth with particularity the items of such assessment objected to, together with the reasons for such objections, the assessment shall become conclusive and the amount thereof shall be due and payable, from the commonly controlled entity so assessed, to the Director. When a petition for assessment is filed, the Director shall assign a time and place for the hearing of the same and shall notify the petitioner thereof by registered or certified mail, but the Director may continue the hearing, from time to time, if necessary.
(e) A penalty of fifteen percent shall be added to the amount of every assessment made under this chapter. The Director may adopt and promulgate rules and regulations providing for the remission of penalties added to assessments made under this chapter.
(f) When any commonly controlled entity files a petition for reassessment as provided in this chapter, the assessment made by the Director, together with penalties thereon, shall become due and payable within three days after notice of the finding made at the hearing has been served, either personally or by registered or certified mail, upon the party assessed.
(Ord. 2022-15. Passed 9-6-22.)
No assessment shall be made or issued against a commonly controlled entity for any tax imposed by or pursuant to this chapter more than four years after the return date for the period in which the residential rental property was provided, or more than four years after the return for such period is filed, whichever is later. This section does not bar an assessment:
(a) When the Finance Director has substantial evidence of the amount of taxes collected by a commonly controlled entity from tenants which was not returned to the City; or
(b) When the vendor assessed failed to file a return as required.
(Ord. 2022-15. Passed 9-6-22.)
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