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181.08 APPOINTMENT AND DUTIES OF TAX COMMISSIONER.
   (a)   Collection of Tax and Retention of Records:
      (1)   It shall be the duty of the Tax Commissioner to collect and receive the tax imposed by this Chapter in the manner prescribed herein, and to keep an accurate record thereof, and to report all monies so received.
      (2)   It shall be the duty of the Tax Commissioner to enforce payment of all earned income taxes owing the Municipality, to keep accurate records for a minimum of six (6) years, showing the amount due from each taxpayer required to file a declaration or make any return, including a return of taxes withheld, and to show the dates and amounts of payments thereof.
   (b)   Enforcement Provisions:
      (1)   The Tax Commissioner, and any duly authorized Deputy or Agent, is charged with the administration and enforcement of the provisions of this Chapter, and is empowered, subject to the approval of the Board of Review, to adopt and promulgate and to enforce rules and regulations relating to any matter or thing pertaining to the collection of taxes, and the administration, interpretation, and enforcement of the provisions of this Chapter.
      (2)   The Tax Commissioner has the authority for the re-examination, correction, or adjustment of any return submitted, when a correction or adjustment is necessary to accomplish the intention of this Chapter.
      (3)   Any taxpayer or employer desiring a special ruling on any matter pertaining to this Chapter or the Rules and Regulations, should submit to the Tax Commissioner in writing all the facts pertinent to the matter on which the ruling is sought.
      (4)   This Chapter along with any Rules and Regulations, together with all amendments and supplements and all changes, will be on file at the office of the Tax Commissioner and will be open to public inspection.
      (5)   The Tax Commissioner is authorized to arrange for the payment of unpaid taxes, interest and penalties on a schedule of installment payments, when the taxpayer has proved to the Tax Commissioner that, due to certain hardship conditions, taxpayer is unable to pay the full amount of the tax due. Such authorization shall not be granted until the proper returns are filed by the taxpayer for all amounts owed by taxpayer under this Chapter.
      (6)   Failure to make any deferred payment when due, shall cause the total unpaid amount, including penalty and interest, to become payable on demand and the provisions of Sections 181.11 and 181.12 of this Chapter shall apply.
   (c)   Estimation of Tax by Tax Commissioner:
      (1)   In any case where a taxpayer has failed to file a return or has filed a return which does not show the proper amount of tax due, or whenever the Tax Commissioner has been unable to secure information from the taxpayer as to his taxable income for any year, the Tax Commissioner may determine the amount of tax appearing to be due the Municipality and assess the taxpayer upon the basis of such determination, together with interest and penalties as prescribed in Section 181.10 of this Chapter.
      (2)   Such determination of tax may be adjusted upon submission by the taxpayer of actual records from which his tax may be computed.
   (d)   Compromise Authority:
      (1)   Subject to the consent of a majority of the Board of Review, the Tax Commissioner shall have the power to compromise any liability imposed by this Chapter.
      (2)   Upon the demonstration and documentation of good cause, the Tax Commissioner shall have the power to compromise any assessments of penalty and interest liabilities imposed by this Chapter, consistent with this Chapter and the Rules and Regulations.
         (Ord. 58-2012. Passed 12-6-12.)
181.09    INVESTIGATIVE POWERS OF THE TAX COMMISSIONER; PENALTY FOR DIVULGING CONFIDENTIAL INFORMATION.
   (a)   Investigations by Tax Commissioner:
      (1)   The Commissioner, or any duly authorized Deputy or Agent, is authorized to examine the books, papers, records and federal income tax returns of any employer, taxpayer or any person subject to this Chapter, or whom the Tax Commissioner believes is subject to the provisions of this Chapter, for the purpose of verifying the accuracy of any return made; or, if no return was made, to ascertain the tax due or withholdings due under this Chapter.
      (2)   An employer or supposed employer, taxpayer or supposed taxpayer is directed and required to furnish, within ten (10) days following a written request by the Tax Commissioner, or duly authorized agent or employee, the means, facilities and opportunity for making examinations and investigations as authorized by this Chapter.
   (b)   Subpoena of Records and Persons:
      (1)   The Tax Commissioner, or any duly authorized Deputy or Agent, is authorized to examine any person, under oath, concerning any income which was, or should have been, returned for taxation, or any transaction tending to affect such income. The Tax Commissioner may compel the production of books, papers and records and the attendance of all persons whether as parties or witnesses, whenever the Tax Commissioner believes such persons have knowledge of the facts concerning any supposed income or supposed transaction of the taxpayer.
      (2)   The Tax Commissioner's order to examine any document mentioned in the preceding paragraph shall state whether the examination is to be at the office of the taxpayer or at the office of the Tax Commissioner.
      (3)   The Tax Commissioner may order the appearance to the Tax Department Office, or duly authorized Deputy or Agent, of any party who is believed to have any knowledge of a taxpayer's income or withholdings, or any information pertaining to the taxpayer under investigation, whether or not the individual so ordered has actual custody of the records of the taxpayer being investigated. The Tax Commissioner is specifically authorized to order the appearance of the local manager or representative of any taxpayer.
      (4)   Persons required to attend any hearings shall be notified not less than ten (10) days prior to the time of hearing. The notice shall indicate the time and place of the hearing and what books, papers or records the witness is to make available at such hearing.
      (5)   The notice shall be served by the Tax Commissioner, or duly authorized agent, by delivering it to the person named personally, or by leaving the notice at the persons usual place of business or residence, or by mailing it to the person by registered mail, return receipt requested, addressed to the persons usual place of business or residence.
   (c)   Penalty for Non-Compliance:
      (1)   The failure or refusal by any employer, supposed employer, taxpayer, or supposed taxpayer to produce books, papers, records or federal income tax returns, or the refusal to submit to such examination by any employer or person subject, or presumed to be subject, to the tax or by any officer, agent or employee of a person subject to the tax or required to withhold tax, or the failure of any person to comply with the provisions of this Section, or with an order or subpoena of the Tax Commissioner, shall be deemed a violation of this Chapter and punishable as provided in Section 181.12 of this Chapter.
   (d)   Retention of Records:
      (1)   All employers and taxpayers shall retain all records necessary to compute accurate tax liability or as will enable the filing of true and accurate returns whether of taxes withheld at the source or of taxes payable upon earnings or net profits, or both. Such records shall be preserved for a period of not less than six (6) years from the date a return is filed or the taxes required to be withheld are paid.
   (e)   Confidential Nature of Examinations:
      (1)   Any information gained as a result of any returns, investigations, verifications or hearings before the Tax Commissioner or the Board, required by this Chapter or authorized by the Rules and Regulations shall be confidential and no person shall disclosure such information except for official purposes, or as ordered by a court of competent jurisdiction, or in connection with the performance of that person's official duties, or the official business of the municipal corporation as authorized by this Chapter
      (2)   The Tax Commissioner of the municipal corporation may furnish copies of returns filed under this Chapter to the Internal Revenue Service and to the State Tax Commissioner when required.
      (3)   Any person divulging such information shall be guilty of a misdemeanor punishable by a maximum fine of five hundred ($500.00) dollars or imprisonment for not more than six (6) months, or both.
      (4)   In addition to the above penalty, any employee of the Municipality who violates the provisions of this Section relative to the disclosure of confidential information shall be guilty of an offense punishable by immediate dismissal.
         (Ord. 58-2012. Passed 12-6-12.)
181.10 INTEREST AND PENALTIES.
   (a)   Interest: All taxes imposed and monies withheld or required to be withheld by employers under the provisions of this Chapter and remaining unpaid five (5) days after they become due shall bear interest at the rate of one (1%) per month or fraction thereof, in addition to the amount of the unpaid tax or withholdings.
   (b)   Penalties: In addition to interest as provided in sub-section A above, penalties for failure to pay taxes and to withhold and remit taxes are imposed as follows based on the tax remaining unpaid after it becomes due:
      (1)   In the case of a taxpayer's failure to pay taxes due, other than taxes withheld, one and one-half percent (1½%) per month or fraction thereof, or fifty dollars ($50.00), whichever is greater. Except in the case of fraud, the penalty for failure to pay taxes due shall not exceed fifty percent (50%) of the unpaid tax.
      (2)   In the case of employers who fail to withhold and remit taxes withheld or required to be withheld from employees, three percent (3%) per month or fraction thereof, or fifty dollars ($50.00), whichever is greater. Except in the case of fraud, the penalty for failure to remit taxes withheld or required to be withheld shall not exceed fifty percent (50%) of the unpaid tax.
      (3)   In the case of a taxpayer's failure to file a return by the due date or by the date resulting from extension, fifty dollars ($50.00).
      (4)   Where the taxpayer has failed to do any of the following:
         A.   Failed to file a declaration on which taxpayer has estimated and paid a tax equal to or greater than the tax paid for the previous year; or
         B.   Where taxpayer has filed a previous return and has failed to file a declaration on which taxpayer has estimated and paid a tax equal to or greater than ninety percent (90%) of the actual tax for the year; or
         C.   Where taxpayer has failed to file a return and has failed to pay the total tax on or before the end of the month following the end of the taxable year; a penalty is imposed in the amount ten percent (10%) of the difference between ninety percent (90%) of the actual tax for the year and the amount paid prior to the end of the month following the close of the tax year through withholding and declaration.
      (5)   No penalty or interest shall be charged against a taxpayer for the late payment or nonpayment of estimated tax liability if the taxpayer is an individual who resides in the municipal corporation but was not domiciled there on the first day of January of the current calendar year.
      (6)   The percentages specified in this Section, when used, shall apply from the first month of delinquency.
   (c)   Exceptions:
      (1)   No penalty shall be assessed on additional taxes found on audit to be due when a return was timely filed in good faith and the tax paid within the prescribed time.
      (2)   In the absence of fraud, neither penalty nor interest shall be assessed on any additional taxes resulting from a federal audit for federal income tax purposes provided an amended return is filed and the additional tax paid within three (3) months after final determination of the federal tax liability.
      (3)   A taxpayer or employer shall have thirty (30) days after receipt of notice of the imposition of interest and penalties within which to file a written protest or explanation with the Tax Commissioner. If no protest or explanation is filed within the prescribed time, the imposition of interest and penalties shall become and be the final assessment.
   (d)   Computed penalties of less than five dollars ($5.00) for a first violation shall not be assessed. However, notification to the taxpayer of a first time violation will be made.
   (e)   Upon recommendation of the Tax Commissioner, the Board of Review may abate penalty or interest, or both, or upon an appeal from the refusal of the Tax Commissioner to recommend abatement of penalty and interest concerning an item of income or expense, the Board may nevertheless abate penalty or interest, or both.
(Ord. 58-2012. Passed 12-6-12.)
181.11 COLLECTION OF UNPAID TAXES AND REFUNDS OF OVERPAYMENTS.
   (a)   Unpaid Sums - a Civil Debt:
      (1)   All taxes imposed by this Chapter, and not paid when due, shall be collectible together with interest and penalties, and shall become a debt due the Municipality from the taxpayer and shall be recoverable as are other debts by civil suit.
      (2)   Employers who are required, under Section 181.06 of this Chapter, to withhold and remit the taxes required, to be withheld at the source, and who fail to withhold or remit, shall become liable to the Municipality in a civil action to enforce the payment of the debt created by such failure.
      (3)   No additional assessment shall be made by the Tax Commissioner after three (3) years from the time the return was due or filed, whichever is later. Provided, however, there shall be no period of limitation on such additional assessments in the case:
         A.   A return that omits gross income in excess of twenty-five percent (25%) of that required to be reported; or,
         B.   Filing a false or fraudulent return to evade payment of the tax; or,
         C.   Failure to file a return.
      (4)   In those cases in which the Commissioner of Internal Revenue and the taxpayer have executed a waiver of the federal statute of limitations, the period within which an additional assessment may be made by the Tax Commissioner shall be extended one (1) year from the time of the final determination of the federal tax liability.
   (b)   Refunds and Overpayments:
      (1)   Taxes erroneously paid shall not be refunded unless a claim for refund is made within three (3) years from the date on which such payment was made, or the return was due, or three (3) months after the determination of the federal income tax liability, whichever is later.
      (2)   No refund shall be made to any taxpayer until he has complied with all provisions of this Chapter and has furnished all information required by the Commissioner.
      (3)   Working Outside of the Municipality Refund:
         A.   Refunds are granted for non-residents who are employed in the Municipality and are required by their employer to spend extended periods of time traveling outside the Municipality, and where taxes, for purposes of the Municipality income tax, have been deducted from their pay during this time.
      The nature of employment provides for the occasional instances where an employee may be required to attend conferences, training, seminars that may take place away from their normal job location within the Municipality. Refunds are limited to those situations where the employee is required to spend extended periods of time working outside the Municipality required for their employment.
         B.   Travel Refund:
            1.   Each person seeking a travel refund shall be required to complete an application packet detailing their time spent outside the Municipality. The application packet shall be provided and determined by the Tax Commissioner. The packet may be updated and amended with additional forms as determined by the Tax Commissioner. Each applicant will be required to complete and provide:
               a.   A detailed itinerary of their travel or days worked outside the Municipality for their employment.
               b.   An allocation of income worksheet. The allocation percentage of time worked in the Municipality is to be determined by calculating the days worked outside of the Municipality per the total number non taxable non working days.
                  (i)   For an entire calendar year worked, the allocation percentage is calculated by determining the number of days worked outside the Municipality, per the itinerary, divided by 260 (total normal working week days - excluding Saturdays and Sundays) and subtracted from 1.00.
                  (ii)   For partial periods of time worked in the Municipality, the allocation percentage is calculated by determining the number of days worked outside the Municipality, per the itinerary, divided by the number of normal working days for the period of time worked in the Municipality (total normal week days - excluding Saturdays and Sundays) and subtracted from 1.00.
                  (iii)   Holidays, sick days, and vacation days are not excludable and shall be taxable and considered as working days in the Municipality.
               c.   A clear and complete copy of all applicable W-2's forms that include federal, state, and local information detailing the municipality local tax withheld.
               d.   A letter certified from the employer, on the company letterhead, verifying the information included in the application as it relates to the employees time worked outside of the Municipality.
               e.   A village and village notification form must be signed to permit notification of time worked in the respective village and villages noted on the itinerary.
            2.   Only those working periods where the employee spends the entire day working outside the Municipality shall be considered a day working outside the Municipality. If any part of the day is spent within the Municipality, then the entire day shall be considered a day working within the Municipality for purposes of determining the allocation of time worked in the Municipality. No credit is given for partial days working outside the municipal limits.
            3.   Days or periods of actual travel including air travel and by automobile shall not be considered time working outside the Municipality for purposes of calculating days worked outside the Municipality. Travel time of more than two hours shall exclude the day as a full working day.
            4.   Seminars, conferences, and training classes where the employee is not performing their normal duties shall not be considered working days outside the Municipality.
            5.   Weekends shall not be included in the calculation of days working outside the Municipality unless the weekends are regularly required as part of the employees work schedule.
            6.   Each village, location, or municipality, noted on the itinerary may be notified that the employee has filed for or will receive a refund for the period of time spent in the listed village, location, or municipality.
         C.   Commission Refunds:
            1.   Each applicant for refund claiming time outside of the municipality for based on the sales commission outside of the Municipality shall comply with all requirements as set forth in the above Section 181.11(b)(3)B., and in addition, shall provide the following information.
               a.   An itinerary of their travel or days worked outside the Municipality for their employment including the places and locations of all the sales or commission earned claimed made outside the Municipality.
               b.   Each village, location, or municipality, noted on the itinerary where sales or commissioner was earned will be notified that the employee has filed for or will receive a refund for the period of time spent or that a sale or commission was earned in the listed village, location, or municipality. A village and village notification form must be signed to permit notification of time worked in the respective village and villages noted on the itinerary.
               c.   A clear and complete copy of all applicable W-2's forms that include federal, state, and local information detailing the municipality local tax withheld.
               d.   A letter certified from the employer, on the company letterhead, verifying the information included in the application as it relates to the employees time worked outside of the Municipality.
            2.   Absent a detailed itinerary of travel or days worked outside the Municipality, any refund will be calculated on the basis and assumption that the employee will have worked at least twenty-five percent (25%) within the Municipality.
         D.   Work at Home:
            1.   Each applicant for refund claiming time outside of the municipality for purposes of the employment working at their residence or home shall comply with all requirements as set forth in the above Section 181.11(b)(3)B., and in addition, shall provide the following information.
               a.   A letter certified from the employer, on company letterhead, that the employer requires the employee to work at home for a specified time and that the employer benefits from the employee working out of their home or residence.
               b.   Periods of time working at home simply as a convenience to the employee shall not be refundable.
               c.   The village, location, or municipality, noted as the residence of the employee where the employee claims to perform work from their residence will be notified that the employee has filed for or will receive a refund for the period of time spent in the listed village, location, or municipality. A village and village notification form must be signed to permit notification of time worked in the respective village and villages noted on the itinerary.
            2.   The schedule of days worked at home must be a regularly scheduled period of time as approved and determined by the employer. The occasional day or sporadic periods of time worked at home will not qualify for days worked outside of the Municipality for purposes of a refund.
      (4)   Overpayments will be either refunded or credited to the taxpayer's current year's liability at taxpayers option. Where no election has been made by the taxpayer, overpayments of any year taxes shall be applied as follows:
         A.   To taxes owed for any previous years in the order in which such taxes became due.
         B.   To his current estimated tax liability.
   (c)   Limitations:
      (1)   Where the total amount due or refund claimed for a tax year is less than five dollars ($5.00) such amount shall not be refunded, but may be credited to the succeeding year's declaration if requested.
   (d)   Interest:
      (1)   Interest shall be allowed and paid on any overpayment by a taxpayer of any municipal income tax obligation from the date of the overpayment, with the following exception: No interest shall be allowed on any overpayment that is refunded within ninety (90) days after the final filing date of the annual return or ninety (90) days after the complete return is filed, whichever is later. For purposes of computing the payment of interest on overpayments, no amount of tax for any taxable year shall be treated as having been paid before the date on which the tax return for that year was due without regard to any extension of time for filing that return. The interest shall be paid at the rate of interest prescribed by O. R. C. 5703.47.
         (Ord. 58-2012. Passed 12-6-12.)
181.12 VIOLATIONS AND PENALTIES.
   (a)   Any person who shall:
      (1)   Fail, neglect, or refuse to make any return or declaration required by this Chapter; or
      (2)   Knowingly make an incomplete, false or fraudulent return; or
      (3)   Fail, neglect or refuse to pay the tax, penalties or interest imposed by this Chapter; or
      (4)   Fail, neglect or refuse to withhold the tax from taxpayers employees and remit such withholding tax to the Tax Commissioner; or
      (5)   Refuse to permit the Tax Commissioner or any duly authorized agent or employee to examine taxpayer employer's books, records, papers and federal income tax returns; or
      (6)   Fail to appear before the Tax Commissioner and to produce their employer's books, records, papers, W-2's or federal income tax returns upon order or subpoena of the Tax Commissioner; or
      (7)   Refuse to disclose to the Tax Commissioner any information with respect to such per- son's or such person's employer's income or net profits; or
      (8)   Knowingly give to an employer by an employee false information as to his true name, correct social security number and residence address, or the failure of such employee to promptly notify an employer of any change in residence address and date thereof; or
      (9)   Failure on the part of any employer to maintain proper records of employees' residence addresses, total wages paid and municipal tax withheld, or to knowingly give the Tax Commissioner false information; or
      (10)   Fail to comply with the provisions of this Chapter or any order or subpoena of the Tax Commissioner; or
      (11)   Fail, neglect, or refuse to make any payment on the estimated tax for any year or part of any tax year as required by Section 181.07 hereof; or
      (12)   Fail as an officer, president or treasurer of a corporation, member, manager, employee or trustee to cause the tax withheld from the qualifying wages of the employees pursuant to this Chapter to be paid to the Municipality in accordance with the provisions of Section 181.06 the this Chapter; or
      (13)   Attempt to do anything whatever to avoid the payment of the whole or any part of the tax, penalties or interest imposed by this Chapter;
   for which violation no penalty is otherwise provided, is guilty of a misdemeanor of the third degree and, for each offense, shall be fined and/or imprisoned within the limitations set forth in Section 501.99 (PENALTIES FOR MISDEMEANORS) of the St. Bernard Codified Ordinances.
   (b)   Any person who shall:
      (1)   Fail to appear before the Tax Commissioner and to produce their employer's books, records, papers, W-2's or federal income tax returns upon order or subpoena of the Tax Commissioner; or
      (2)   As the owner, manager, or person in control of the real estate who fails to make the report of lessees, tenants, or occupants of premises under their control as required under Section 181.14 of this Chapter;
   is guilty of a minor misdemeanor on a first offense and shall be fined within the limitations as set forth in Section 501.99 (PENALTIES FOR MISDEMEANORS) of the St. Bernard Codified Ordinances; on a second offense within two years after the first offense, such person is guilty of a misdemeanor of the third degree, and shall be fined and/or imprisoned within the limitations set forth in Section 501.99 (PENALTIES FOR MISDEMEANORS) of the St. Bernard Codified Ordinances.
   (c)   Prosecutions:   
      (1)   All prosecutions under this Section must be commenced within the time specified in Ohio Revised Code Section 718.12.
      (2)   All prosecutions under Section 181.12(a) or Section 181.12(b) of this Chapter, where the specific violation does not specify any degree of culpability, strict criminal liability shall be the standard imposed for conduct resulting in the violation. (ORC 2901.21)
   (d)   The failure of any employer or taxpayer or person to receive or procure a return, declaration or other required form shall not excuse him from making any information return, return or declaration, from filing such form or from paying the tax.
   (e)   Statute of Limitations:
      (1)   Civil actions to recover municipal income taxes and penalties and interest on municipal income taxes shall be brought within three (3) years after the tax was due or the return was filed, whichever is later.
      (2)   Prosecutions for an offense made punishable under this Chapter, shall be commenced within three (3) years after the commission of the offense, provided that in the case of fraud, failure to file a return, or the omission of twenty-five percent (25%) or more of income required to be reported, prosecutions may be commenced within six (6) years after the commission of the offense. (ORC 718.12).
   (f)   Failure to Receive Forms - Not a Defense:
      (1)   The failure of any employer, taxpayer or person to receive or procure a return, declaration or other required form shall not excuse taxpayer from making any information return, return or declaration, from filing such form or from paying the tax.
      
   (g)   The term "person" as used in this Section shall, in addition to the meaning prescribed in Section 181.02 of this Chapter, include in the case of an association or corporation not having any partner, member or officer within the Municipality, any employee or agent of such association or corporation who can be found within the corporate limits of the Municipality.
   (h)   An authority who issues a license or permit may deny issuance of an original license or permit, prohibit subsequent assignment of a license or revoke an existing license or permit for failure to comply with the provisions of this chapter.
(Ord. 58-2012. Passed 12-6-12.)
181.13 BOARD OF REVIEW.
   (a)   There shall be a Board of Review ("Board") which shall consist of three (3) members, each of whom shall be appointed by the Mayor and approved by Council.
   Any vacancy which shall occur in a regular term shall be filled by appointment of the Mayor and approved by Council for the unexpired portion of such term. Board members shall receive such compensation as Council may determine.
   (b)   Composition:
      (1)   The Board shall consist of three (3) members, each of whom shall be appointed by the Mayor and approved by Council for terms of three (3) years, so arranged that one member's term shall expire on July 1 of each year.
      (2)   The members should have the education and experience that provide them with a competent understanding of the nature and application of the St. Bernard municipal income tax law.
      (3)   While not a mandatory requirement for being appointed a member, there shall be a preference for those members with substantial work experience in the areas of: (i) banking and finance, (ii) accounting, (iii) tax, or (iv) law. It is also preferred, but again not required, that the Board members hold a post-high school graduate degree in the areas of business, finance, accounting, tax, or law.
      (4)   The members shall be the Municipality residents, or, a nonresident individual, whose primary profession is located within and conducted within the Municipality.
      (5)   The Board shall not include any member that is a current St. Bernard elected official, officer, director, employee, independent contractor, or agent of the Municipality.
   (c)   Duties:
      (1)   The Board of Review shall adopt rules governing its procedures and shall keep a record of its transactions. The Board shall be maintained to conduct and hear appeals.
      (2)   All rules and regulations and amendments or changes which are adopted by the Tax Commissioner, under the authority conferred by this Chapter, must be approved by the Board of Review before the same become effective. After such approval, such rules, regulations, amendments and changes shall be filed with the Law Director, and shall be open to public inspection.
      (3)   The Board shall hear and pass on appeals from any ruling or decision of the Tax Commissioner, and, at the request of the taxpayer or Tax Commissioner, is empowered to substitute alternate methods of apportionment.
      (4)   The Board, by a majority vote, may affirm, modify or reverse, in whole or in part any such ruling or decision of the Tax Commissioner.
      (5)   The Board has the authority to recommend to Council for their consideration modifications to, additions to or deletions from this chapter, with or without the concurrence of the Tax Commissioner.
   (d)   Meetings:
      (1)   A majority of the members of the Board shall constitute a quorum.
      (2)   The Board created pursuant to this section shall adopt rules governing its procedures and shall keep a record of its transactions.
      (3)   Any hearing by the Board shall be conducted privately and all matters and information referenced in the hearing shall remain confidential. Pursuant to the provisions of Section 181.09 in this Chapter, with reference to the confidential character of information required to be disclosed by this Chapter, shall apply to such matters as may be heard before the Board on appeal.
   (e)   Rules:   
      (1)   The imposition of penalty and interest as prescribed in the Codified Ordinance of the Municipality is not a sole basis for an appeal.
      (2)   If the taxpayer does not waive the hearing, the taxpayer may appear before the Board and may be represented by an attorney at law, certified public accountant or other representative.
      (3)   The taxpayer or the Tax Commissioner may appeal the Board's decision as provided in Section 5717.011 of the Ohio Revised Code.
      (4)   Records of the Tax Board of Review appeal hearings and records containing any and all information concerning a taxpayer that would be of a confidential nature are not public records available for inspection under Section 149.43 of the Ohio Revised Code. Hearings requested by a taxpayer before the Board are not meetings of a public body subject to Section 121.22 of the Ohio Revised Code.
   (f)   Procedures:
      (1)   Whenever the Tax Commissioner issues a decision regarding an income tax obligation that is subject to appeal as provided in this section, or in an ordinance or regulation of the Municipality, the Tax Commissioner shall notify the taxpayer 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.
      (2)   Any person who is aggrieved by a decision of the Tax Commissioner and who has filed with the Municipality the required returns or other documents pertaining to the municipal income tax obligation at issue in the decision may appeal the decision to the Board of Review by filing a request with the Board. The request shall be in writing, shall state with particularity why the decision should be deemed incorrect or unlawful, and shall be filed within thirty (30) days after the Tax Commissioner has issued the decision.
      (3)   The Board of Review shall schedule a hearing within forty-five (45) days after receiving the request, unless the taxpayer waives a hearing. If the taxpayer does not waive the hearing, the taxpayer may appear before the Board and may be represented by an attorney at law, certified public accountant or other representative.
      (4)   The Board may affirm, reverse, or modify the Tax Commissioner's decision or any part of that decision.
      (5)   The Board shall issue a decision on the appeal within ninety (90) days after the Board's final hearing on the appeal, and send notice of its final decision by ordinary mail to all of the parties to the appeal within fifteen (15) days after issuing the decision.
      (6)   The taxpayer or the Tax Commissioner may appeal the Board's decision as provided in Section 5717.011 of the Ohio Revised Code.
         (Ord. 58-2012. Passed 12-6-12.)
181.14 INFORMATION BY LANDLORDS.
   (a)   Within thirty (30) days after a new tenant occupies rental property of any kind within the Municipality, all owners of rental property who rent to tenants of apartments, rooms and other rental accommodations shall file with the Tax Commissioner a report showing the name, address and telephone number, if available, of each such tenant who occupies an apartment, room or other rental property within the Municipality.
   (b)   Within thirty (30) days after a tenant vacates an apartment, room or other rental property located within the Municipality, the owner of such vacated rental property shall file with the Tax Commissioner a report showing the date of vacation from the rental property and a forwarding address.
   (c)   Failure to provide information that is require by subsections (a) and (b) above shall be considered a violation under Section 181.12 of this Chapter.
(Ord. 58-2012. Passed 12-6-12.)
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