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This Chapter shall not apply to any person, firm or corporation, or to any property as to whom or which it is beyond the power of the Municipality or its Council to impose the tax herein provided for. Any sentence, clause, section or part of this Chapter or any tax against or exception granted any individual or any of the several groups of persons, or forms of income specified herein if 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 the Municipality and its Council that this Chapter would have been adopted had such unconstitutional, illegal or invalid sentence, or part hereof, not been included therein. (Ord. 123-2015. Passed 12-28-15.)
(A) This Chapter shall continue effective insofar as the levy of taxes is concerned until repealed, and insofar as the collection of taxes levied hereunder and actions or proceedings for collecting any tax so levied or enforcing any provisions of this Chapter are concerned, it shall continue effective until all of said taxes levied hereunder in the aforesaid periods are fully paid and any and all suits and prosecutions for the collection of said taxes or for the punishment of violations of this Chapter shall have been fully terminated, subject to the limitations contained in Section 1501.12 and Section 1501.99 hereof.
(Ord. 123-2015. Passed 12-28-15.)
The Municipality hereby adopts the Regional Income Tax Agency (RITA) Rules & Regulations, including amendments that may be made from time to time, for use as the Municipality's Income Tax Rules and Regulations. In the event of a conflict between a provision or provisions of this Chapter and the RITA Rules & Regulations, this Chapter will supersede. Until and if the contractual relationship between the Municipality and RITA ceases, this Section 1501.26 will supersede all other provisions within this Chapter regarding promulgation of rules and regulations by the Tax Administrator.
(Ord. 123-2015. Passed 12-28-15.)
(A) The Municipality hereby adopts and incorporates herein by reference Sections 718.80 to 718.95 of the ORC for tax years beginning on or after January 1, 2018.
(B) A taxpayer, as defined in division (C) of this section, may elect to be subject to Sections 718.80 to 718.95 of the ORC in lieu of the provisions of this Chapter.
(C) "Taxpayer" has the same meaning as in section 718.01 of the ORC, except that "taxpayer" does not include natural persons or entities subject to the tax imposed under Chapter 5745 of the ORC. "Taxpayer" may include receivers, assignees, or trustees in bankruptcy when such persons are required to assume the role of a taxpayer.
(Ord. 72-2023. Passed 11-28-23.)
(A) Whoever violates Section 1501.17, division (A) of Section 1501.16, or Section 1501.04 by failing to remit Municipality income taxes deducted and withheld from an employee, shall be guilty of a misdemeanor of the first degree and shall be subject to a fine of not more than $1,000 or imprisonment for a term of up to six months, or both. If the individual that commits the violation is an employee, or official, of the Municipality, the individual is subject to discharge from employment or dismissal from office.
(B) Any person who discloses information received from the Internal Revenue Service in violation of division (A) of Section 1501.16 shall be guilty of a felony of the fifth degree and shall be subject to a fine of not more than $5,000 plus the costs of prosecution, or imprisonment for a term not exceeding five years, or both. If the individual that commits the violation is an employee, or official, of the Municipality, the individual is subject to discharge from employment or dismissal from office.
(C) Each instance of access or disclosure in violation of division (A) of Section 1501.16 constitutes a separate offense.
(D) If not otherwise specified herein, no person shall:
(1) Fail, neglect or refuse to make any return or declaration required by this Chapter;
(2) File any incomplete or false return;
(3) Fail, neglect or refuse to pay the tax, penalties or interest imposed by this Chapter;
(4) Refuse to permit the Tax Administrator or any duly authorized agent or employee to examine his books, records, papers and federal and state income tax returns relating to the income or net profits of a taxpayer;
(5) Fail to appear before the Tax Administrator and to produce his books, records, papers or federal and state income tax returns relating to the income or net profits of a taxpayer upon order or subpoena of the Tax Administrator;
(6) Refuse to disclose to the Tax Administrator any information with respect to the income or net profits of a taxpayer;
(7) Fail to comply with the provisions of this Chapter or any order or subpoena of the Tax Administrator authorized hereby;
(8) Give to an employer false information as to his true name, correct social security number, and residence address, or fail to promptly notify an employer of any change in residence address and date thereof;
(9) Attempt to do anything whatsoever to avoid the payment of the whole or any part of the tax, penalties or interest imposed by this Chapter.
(Ord. 123-2015. Passed 12-28-15.)