(A) Authority. Nothing in this chapter shall limit the authority of the Fiscal Officer to perform any of the following duties or functions, unless the performance of such duties or functions is expressly limited by a provision of the Ohio Revised Code:
(1) (a) Exercise all powers whatsoever of a query nature as provided by law, including, the right to inspect books, accounts, records, memorandums, and federal and state income tax returns, to examine persons under oath, to issue orders or subpoenas for the production of books, accounts, papers, records, documents and testimony, to take depositions, to apply to a court for attachment proceedings as for contempt, to approve vouchers for the fees of officers and witnesses, and to administer oaths; and
(b) The powers referred to in this division (A) shall be exercised by the Fiscal Officer only in connection with the performance of the duties respectively assigned to the Fiscal Officer under the Village’s income tax ordinance.
(2) Appoint agents and prescribe their powers and duties;
(3) Confer and meet with officers of other municipal corporations and states and officers of the United States on any matters pertaining to their respective official duties as provided by law;
(4) Exercise the authority provided by law, including orders from bankruptcy courts, relative to remitting or refunding taxes, including penalties and interest thereon, for any reason overpaid. In addition, the Fiscal Officer may investigate any claim of overpayment and, if the Fiscal Officer finds that there has been an overpayment, make a written statement of the Fiscal Officer’s findings, and approve and issue a refund payable to the taxpayer, the taxpayer’s assigns or legal representative as provided in this chapter;
(5) Exercise the authority provided by law relative to consenting to the compromise and settlement of tax claims;
(6) Exercise the authority provided by law relative to the use of alternative apportionment methods by taxpayers in accordance with § 35.03;
(7) (a) Make all tax findings, determinations, computations and orders the Fiscal Officer is by law authorized and required to make and, pursuant to time limitations provided by law, on the Fiscal Officer’s own motion, review, re-determine or correct any tax findings, determinations, computations or orders the Fiscal Officer has made; and
(b) If an appeal has been filed with the Board of Tax Review or other appropriate tribunal, the Fiscal Officer shall not review, re-determine or correct any tax finding, determination, computation or order which the Fiscal Officer has made, unless such appeal or application is withdrawn by the appellant or applicant, is dismissed, or is otherwise final;
(8) Destroy any or all returns or other tax documents in the manner authorized by law; and
(9) Enter into an agreement with a taxpayer to simplify the withholding obligations described in § 35.04.
(B) Verification of accuracy of returns and determination of liability.
(1) A Fiscal Officer, or any authorized agent or employee thereof may examine the books, papers, records, and federal and state income tax returns of any employer, taxpayer or other person that is subject to, or that the Fiscal Officer 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 filed, to ascertain the tax due under this subchapter. Upon written request by the Fiscal Officer or a duly authorized agent or employee thereof, every employer, taxpayer or other person subject to this section is required to furnish the opportunity for the Fiscal Officer, authorized agent or employee to investigate and examine such books, papers, records, and federal and state income tax returns at a reasonable time and place designated in the request.
(2) The records and other documents of any taxpayer, employer or other person that is subject to, or that a Fiscal Officer believes is subject to, the provisions of this subchapter shall be open to the Fiscal Officer’s inspection during business hours and shall be preserved for a period of six years following the end of the taxable year to which the records or documents relate, unless the Fiscal Officer, in writing, consents to their destruction within that period, or by order requires that they be kept longer. The Fiscal Officer may require any person, by notice served on that person, to keep such records as the Fiscal Officer determines necessary to show whether or not that person is liable, and the extent of such liability, for the income tax levied by the Village or for the withholding of such tax.
(3) The Fiscal Officer may examine under oath any person that the Fiscal Officer reasonably believes has knowledge concerning any income that was or would have been returned for taxation or any transaction tending to affect such income. The Fiscal Officer may, for this purpose, compel any such person to attend a hearing or examination and to produce any books, papers, records, and federal and state income tax returns in such person’s possession or control. The person may be assisted or represented by an attorney, accountant, bookkeeper or other tax practitioner at any such hearing or examination. This division (B)(3) does not authorize the practice of law by a person who is not an attorney.
(4) No person issued written notice by the Fiscal Officer compelling attendance at a hearing or examination or the production of books, papers, records, or federal or state income tax returns under this section shall fail to comply.
(C) Identification information.
(1) Nothing in this chapter prohibits the Fiscal Officer from requiring any person filing a tax document with the Fiscal Officer to provide identifying information, which may include the person’s Social Security number, federal employer identification number or other identification number requested by the Fiscal Officer. A person required by the Fiscal Officer to provide identifying information that has experienced any change with respect to that information shall notify the Fiscal Officer of the change before, or upon, filing the next tax document requiring the identifying information.
(2) (a) If the Fiscal Officer makes a request for identifying information and the Fiscal Officer does not receive valid identifying information within 30 days of making the request, nothing in this chapter prohibits the Fiscal Officer from imposing a penalty upon the person to whom the request was directed pursuant to § 35.18, in addition to any applicable penalty described in § 35.99(B);
(b) If a person required by the Fiscal Officer to provide identifying information does not notify the Fiscal Officer of a change with respect to that information as required under this division (C) within 30 days after filing the next tax document requiring such identifying information, nothing in this chapter prohibits the Fiscal Officer from imposing a penalty pursuant to § 35.18; and
(c) The penalties provided for under divisions (C)(2)(a) and (C)(2)(b) above may be billed and imposed in the same manner as the tax or fee with respect to which the identifying information is sought and are in addition to any applicable criminal penalties described in § 35.99(B) for a violation of § 35.17 and any other penalties that may be imposed by the Fiscal Officer by law.
(Ord. 2015-29, passed 11-9-2015; Ord. 2023-21, passed 12-11-2023) Penalty, see § 35.99