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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.)
181.15 CREDIT FOR TAX PAID TO ANOTHER MUNICIPALITY, ECONOMIC DEVELOPMENT DISTRICT.
   (a)   Limitation:
      (1)   Where a resident of the Municipality is subject to a municipal income tax or joint economic development zone or district in another municipality, the taxpayer shall not pay a total municipal income tax on the same income greater than the tax imposed at the higher rate.
   (b)   Credits to Residents:
      (1)   Every individual taxpayer who resides in the Municipality and who receives qualifying wages, including sick and vacation pay, bonuses, commissions, incentive payments, settlements, stock options, grievance pay, severance pay, any pay as part of an employee buyout or wage continuation plan or other compensation or net profits, winnings, salaries, or other personal service compensation for work done or services performed or rendered outside of the Municipality, if it appears that the taxpayer has paid a municipal income tax on the same income taxable under this Chapter to another municipality, shall be allowed a credit against the tax imposed by this Chapter of the amount so paid by the taxpayer to such other municipality.
      (2)   The credit shall not exceed the tax assessed by this Chapter on such income earned in such other municipality or municipalities where such tax is paid.
      (3)   No credit is given for county or school district taxes paid; only other municipal or joint economic development zone or district taxes.
   (c)   Method of Applying for Credit: Notwithstanding the provisions contained in section 181.11 of this Chapter, or any other provisions inconsistent with this Chapter, a claim for refund or credit under this section shall be made in such manner as the Tax Commissioner may provide.
      (1)   No such claim for refund or credit shall be allowed unless made on or before the date of filing the taxpayer's final return unless such taxpayer's employer files with the Tax Commissioner a list showing the tax withheld from such taxpayer's qualifying wages, including sick and vacation pay, bonuses, commissions, incentive payments, settlements, stock options, grievance pay, severance pay, any pay as part of an employee buyout or wage continuation plan or other compensation or net profits, salaries for other municipalities.
      (2)   No credit will be given unless the taxpayer claims such on his final return or other form prescribed by the Tax Commissioner, and presents such evidence of the payment of a similar tax to another municipality, as the Tax Commissioner may require.
      (3)   A refund must be claimed by the taxpayer or his employer within three (3) years of the date of filing the final return for the year for which such refund is claimed. The Tax Commissioner shall prescribe rules for verification.
   (d)   A statement satisfactory to the Tax Commissioner from the taxing authority of the municipality to which the taxes are paid that a St. Bernard resident or his employer is paying the tax shall be considered as fulfilling the requirement of this section.
(Ord. 02-2014. Passed 1-2-14.)
181.16 SAVING CLAUSE.
   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 is found to be unconstitutional or 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 of the Municipality that this Chapter would have been adopted had such unconstitutional, illegal or invalid sentence or part thereof, not been included therein. (Ord. 58-2012. Passed 12-6-12.)
181.17 AMENDMENTS AND SUPPLEMENTS.
   From time to time, amendments and supplements to this Chapter and the Rules and Regulations may be recommended by the Board of Review and/or the Tax Commissioner for consideration by Council. All previous Ordinances passed by Council establishing or amending the sections and language of this Chapter and inconsistent with this most recently passed language, to the extent of such language is inconsistent and no further applicable, shall be repealed.
(Ord. 58-2012. Passed 12-6-12.)