(a) There is hereby established within the Finance Department of the City an Income Tax Division, which Division shall be responsible for all matters constituting the subject matter of this chapter. The Division, in addition to the City Manager, shall consist of a Board of Review, as hereinafter defined, a Commissioner of Taxation and such other officers and employees as may be provided for by the City Commission.
(b) The Board of Review shall consist of the City Manager, Finance Director, and the Law Director, or their respective designees. The Board of Review shall adopt its own procedural rules and shall keep a record of its transactions. The Board of Review may adopt, promulgate and enforce rules and regulations relating to any matter or thing pertaining to the administration, operation and enforcement of the provisions of this chapter, including provisions for the re-examination and correction of returns and payments.
(c) The Board of Review shall adopt rules governing its procedures and shall keep a record of its transactions. Such records are not public records available for inspection under Ohio Revised Code 149.43. Hearings requested by a taxpayer before the Board of Review are not meetings of a public body subject to Ohio Revised Code Section 121.22. All hearings by the Board of Review may be conducted privately and the provisions of Section 195.09 with reference to the confidential character of information required to be disclosed by the chapter shall apply to such matters as may be heard before the Board of Review on appeal.
(d) Whenever the Commissioner of Taxation issues a ruling or decision regarding a municipal income tax obligation that is subject to appeal, as provided in this Section or in an ordinance or regulation of the City, the Commissioner of Taxation shall notify the taxpayer, in writing, at the same time of the taxpayer's right to appeal the decision and of the manner in which the taxpayer may appeal the decision.
(e) Any person aggrieved with any ruling or decision of the Commissioner of Taxation which is made under the authority conferred by this chapter and who has filed with the City the required returns or other documents pertaining to the municipal income tax obligation at issue in the ruling or decision may appeal therefrom to the Board of Review within thirty days from the announcement of such ruling or decision by the Commissioner of Taxation and the Board of Review shall, on hearing such ruling or decision, have jurisdiction to affirm, reverse, and modify any such ruling or decision, or any part thereof.
(f) Appeals of the Board of Review shall be made in writing and shall state why the ruling or decision of the Commissioner of Taxation should be deemed incorrect or unlawful. The Board of Review shall schedule a hearing within forty-five days after receiving a written appeal, unless the taxpayer waives a hearing. If the taxpayer does not waive the hearing, the taxpayer may appear before the Board of Review and may be represented by an attorney-at-law, certified public accountant, or other representative. The Board of Review may affirm, reverse, or modify the Commissioner of Taxation's decision or any part of that decision. The Board of Review shall issue a final decision on the appeal within ninety days after the Board of Review'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 fifteen days after issuing its decision. The taxpayer or the Commissioner of Taxation may appeal the decision of the Board of Review as provided in Ohio Revised Code Section 5717.011.
(Ord. 03-381. Passed 11-25-03.)