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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.)