(A) Any information gained as a result of returns, investigations, hearings, or verifications required or authorized by ORC 718 or by the charter or ordinance of the Municipality is confidential, and no person shall access or disclose such information except in accordance with a proper judicial order or in connection with the performance of that person's official duties or the official business of the Municipality as authorized by ORC 718 or the charter or ordinance authorizing the levy. The Tax Administrator of the Municipality or a designee thereof may furnish copies of returns filed or otherwise received under this chapter and other related tax information to the Internal Revenue Service, the State Tax Commissioner, and Tax Administrators of other municipal corporations. This section does not prohibit the Municipality from publishing or disclosing statistics in a form that does not disclose information with respect to particular taxpayers.
(B) In May and November of each year, the Tax Commissioner shall provide the Village of St. Bernard Tax Administrator with the following information for every taxpayer that filed tax returns with the commissioner under Sections §182.061 to 182.09 of the Codified Ordinance and that had municipal taxable income apportionable to the Village of St. Bernard under this chapter for any prior year;
(1) The taxpayer's name, address, and federal employer identification number;
(3) The amount of any pre-2017 net operation loss carry forward utilized by the taxpayer;
(4) Whether the taxpayer requested that any overpayment to be carried forward to a future taxable year;
(5) The amount of credit claimed under Section §718.94 of the Revised Code.
(C) Not later than thirty (30) days after each distribution made to municipal corporations under Section §718.83 of the Revised Code, the Tax Commissioner shall provide to the Village of St. Bernard a report stating the name and federal identification number of every taxpayer that made estimated tax payments that are attributable to the Village of St. Bernard and the amount of each such taxpayer's estimated payment.
(D) The information described under Divisions (B) and (C) of this section shall be provided to the individual or individuals designated by the Village of St. Bernard Tax Administrator under Section §718.83(D) of the Revised Code.
(E) (1) The Village expects that the Tax Commissioner will, pursuant to Section §718.84(E) of the Revised Code, provide tax returns and other information it receives in the performance of its administration of the municipal net-profits tax for taxpayers making the election provided in Section §182.097 of the Codified Ordinance. The Tax Administrator shall review these returns and information, as well as the information received pursuant to Divisions (B) and (C) of this section and has discretion to refer any taxpayer for audit by the Tax Commissioner. Such referral shall be made on a form prescribed by the commissioner and shall include any information that forms the basis for the referral.
(2) If the Tax Commissioner declines to audit a taxpayer referred by the Tax Administrator under this section, the Village of St. Bernard reserves its right to pursue any and all remedies, whether at law or in equity, to insure that the correct tax liability has been calculated and paid by the taxpayer.
(Source ORC 718.13) (Ord. 52-2015. Passed 12-10-15; Ord. 12-2020. Passed 7-30-20.)