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(A) All property owners of real property located in the Municipality, who rent or otherwise lease the same, or any part thereof, to any person for residential dwelling purposes, including apartments, rooms and other rental accommodations, during any calendar year, or part thereof, commencing with the effective date of this section, shall file with the Tax Administrator on or before the January 31 first following such calendar year a written report disclosing the name, address and also telephone number, if available, of each tenant known to have occupied on December 31 during such calendar year such apartment, room or other residential dwelling rental property.
(B) The Tax Administrator may order the appearance before him, or his duly authorized agent, of any person whom he believes to have any knowledge of the name, address and telephone number of any tenant of residential rental real property in the Municipality. The Tax Administrator, or his duly authorized agent, is authorized to examine any person, under oath, concerning the name, address and telephone number of any tenant of residential real property located in the Municipality. The Tax Administrator, or his duly authorized agent, may compel the production of papers and records and the attendance of all personal before him, whether as parties or witnesses, whenever he believes such person has knowledge of the name, address and telephone number of any tenant of residential real property in the Municipality.
(C) Any property owner or person that violates one or more of the following shall be subject to Section 172.99 of this chapter:
(1) Fails, refuses or neglects to timely file a written report required by subsection (a) hereof; or
(2) Makes an incomplete or intentionally false written report required by subsection (a) hereof; or
(3) Fails to appear before the Tax Administrator or any duly authorized agent and to produce and disclose any tenant information pursuant to any order or subpoena of the Tax Administrator as authorized in this section; or
(4) Fails to comply with the provisions of this section or any order or subpoena of the Tax Administrator.
(Ord. 95-2015. Passed 10-19-15.)
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 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 Council that this chapter would have been adopted had such unconstitutional, illegal or invalid sentence, or part hereof, not been included therein.
(Ord. 95-2015. Passed 10-19-15.)
(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 172.12 and Section 172.99 hereof.
(Ord. 95-2015. Passed 10-19-15.)
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 with any provision(s) of this Chapter and the RITA Rules & Regulations, this Chapter will supersede. Until and if the contractual relationship between the Municipality and RITA ceases, Section 172.26 will supersede all other provisions within this Chapter regarding promulgation of rules and regulations by the Tax Administrator.
(Ord. 95-2015. Passed 10-19-15.)
An individual, partnership, association, corporation or other entity engaged in the business of construction work and who will perform construction work in the Village of Silver Lake shall be registered with the Tax Administrator prior to obtaining a zoning/building permit and before any construction work commences. All entities shall complete an "Income Tax Business Registration Form" provided by the office of the Clerk-Treasurer. Failure to complete the registration form shall be cause for suspension of work by the building department, the zoning and/or building permits department(s), and/or the Income Tax Administrator prior to the construction work commencing and/or during the performance of the construction work. Permits may be withheld from issuance for failure by the contractor to remain current in the filing of required tax documents, for failure by the contractor to remain current in the required payment of taxes or for failure to comply with any section of this chapter. Any discrepancies as to amounts of tax due and owing under this subsection may be assessed at the discretion of the Tax Administrator.
(Ord. 95-2015. Passed 10-19-15.)
(A) Whoever violates Section 172.17, division (A) of Section 172.16, or Section 172.04 by failing to remit the 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 172.16 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 172.16 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. 95-2015. Passed 10-19-15.)
CODIFIED ORDINANCES OF SILVER LAKE