(A) Pursuant to R.C. § 718.30, the municipality, pursuant to this chapter, grants authority to the Tax Administrator to adopt rules to administer the income tax imposed by the municipality.
(B) All rules adopted under this section shall be published and posted on the internet.
(A) All owners, landlords, developers, homeowner associations, condominium association and management companies of, including, but not limited to, apartments, office complexes, warehouse operations, homeowner associations, condominium associations, planned developments or other rental/leased properties located within this city are required to remit to the Tax Commissioner:
(1) Within 30 days after a member/lessee occupies or vacates such property, a listing of members/lessee, showing their names, addresses, telephone numbers, dates of move in or move out and forwarding addresses.
(2) Annually, a listing of names, addresses, employer identification number (EIN) or social security number if there is no EIN, and income paid to the persons or companies providing services or performing work in this city.
(B) All persons or companies in the position of prime contractors doing business in this city are required to provide the names, addresses, employer identification number (EIN) or social security number if there is no EIN, and income paid to other persons or companies acting as subcontractors doing work in this city.
All resident individuals, 19 years of age and older, and all businesses located within the municipality or businesses conducting business within the municipality, shall complete and submit a Tax Registration form to the Tax Administrator.
(Ord. 26-2015, passed 11-18-15; Am. Ord. 45-2023, passed 11-15-23)
Statutory reference:
Adoption of rules, see R.C. § 718.30