(A) (1) It shall be the duty of the Administrator to receive the tax imposed by this subchapter in the manner prescribed herein from the taxpayers; to keep an accurate record thereof; and to report daily all monies so received.
(2) It shall be the duty of the Administrator to enforce payment of all taxes owing the city, to keep accurate records for a minimum of 5 years showing the amount due from each taxpayer required to file a declaration or make any return, including taxes withheld, and to show the dates and amounts of payments thereof.
(B) (1) The Administrator is hereby charged with the enforcement of the provisions of this subchapter, and is hereby 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 administration and enforcement of the provisions of this subchapter, including provisions for the re-examination and correction of returns.
(2) The Administrator shall make electronic versions of any rules, regulations, or ordinances governing the income tax available to the public through the internet, and shall comply with the provisions of R.C. § 718.07.
(C) In any case where a taxpayer or employer has failed to file a final return or has filed a return which does not show the proper amount of tax due, the Administrator may assess the amount of tax appearing to be due, together with interest and penalties thereon, if any, in the following manner:
(1) General provisions.
(a) If the Administrator determines that any taxpayer subject to the provisions of this subchapter has a tax liability for which they have filed no return or has filed an incorrect return and/or has failed to pay the full amount of tax due, the Administrator shall issue a proposed assessment showing the amount of tax due, together with any penalty and interest that may have accrued thereon.
1. Such proposed assessment shall be served upon the taxpayer in person or by mailing to his last known address. Proof of mailing furnished by the U.S. Post Office shall be presumptive proof of receipt thereof by the addressee.
2. A taxpayer may, within 15 days after the date the proposed assessment was served or mailed, file a written protest with the Administrator. Within 15 days after receipt of the protest, the Administrator shall give the taxpayer an opportunity to be heard; provided, further, that the Administrator may extend the date of hearing for good cause shown. After the hearing the Administrator shall withdraw the assessment or shall adjust or reaffirm the assessment and it shall then become final. If no protest is filed as herein provided, such proposed assessment shall become final 15 days after being served.
(b) After a proposed assessment becomes final, notice of such final assessment shall be issued and shall be served in the same manner as a proposed assessment.
1. A taxpayer shall have 30 days after the date the final assessment was served or mailed within which to file written notice of appeal with the Board of Tax Appeals. The request shall state with particularity why the decision should be deemed incorrect or unlawful. Such written notice of appeal shall be filed in a sealed envelope plainly marked "Appeal to Board of Tax Appeals" and mailed or delivered to the Administrator who shall, within 5 days after receipt thereof, deliver such appeal to the Chairman of the Board of Tax Appeals or, if the Chairman is not available, to the Vice-Chairman.
2. The imposition of penalty and interest as prescribed in this subchapter is not a sole basis for an appeal.
3. The Board of Tax Appeals, upon receipt of a notice of appeal, shall within 15 days notify the Administrator thereof who shall forward within 15 days to the Board a certified transcript of all actions taken with respect to said final assessment. Such transcript shall be open to inspection by the appellant and their counsel.
4. Any taxpayer, against whom a final assessment has been issued and who has filed a notice of appeal, shall be granted a hearing by the Board of Tax Appeals within 45 days after the Board receives the request, unless the taxpayer waives a hearing. At such hearing the appellant and the Administrator shall be given opportunity to present evidence relating to said final assessment. The taxpayer may appear before the Board and may be represented by an attorney at law, certified public accountant, or other representative. Within 90 days after the conclusion of such hearing, the Board of Tax Appeals shall affirm, reverse or modify the said final assessment and shall furnish a copy of its decision within 15 days after issuing a decision in respect thereof to the appellant and the Administrator. The appellant's copy of said decision shall be served in the same manner as herein provided for the serving of assessments.
(c) When any taxpayer subject to the provisions of this subchapter has filed a return indicating the amount of tax due and has failed to pay said tax to the Administrator as required by this subchapter, the Administrator need not issue an assessment but may proceed under the provisions of §§ 39.60 and 39.61.
(2) Provisions affecting employers.
(a) If the Administrator determines that an employer subject to the provisions of this chapter has failed to file a return for tax withheld and/or has failed to pay to the Administrator the full amount of said taxes, the Administrator shall issue a proposed assessment showing the amount of tax due, together with any penalties and interest that may have accrued thereon, and the provisions of divisions (C)(1)(a) and (C)(1)(b) of this section shall then apply.
(b) If the Administrator determines that an employer subject to the provisions of this subchapter has failed to withhold tax, the Administrator shall issue a proposed assessment showing the tax due, together with any penalties and interest that may have accrued thereon, and the provisions of divisions (C)(1)(a) and (C)(1)(b) of this section shall then apply.
(c) When an employer subject to the provisions of this subchapter has filed a return indicating the amount of tax withheld and has failed to pay said tax to the Administrator as required by this subchapter, the Administrator may proceed under the provisions of §§ 39.60 and 39.61 and need not issue an assessment as provided in divisions (C)(2)(a) and (C)(2)(b).
(d) 1. Any taxpayer or employer who has not filed a notice of appeal to the Board of Appeals from a final assessment issued against them shall pay the amount thereof within 15 days after service of such final assessment.
2. Any taxpayer or employer who has filed a notice of appeal to the Board of Tax Appeals from a final assessment issued against them shall pay the amount determined to be due by the Board of Tax Appeals within 15 days after service of their copy of the decision of the Board.
(e) The Administrator shall have the authority, when requested by the taxpayer and for good cause shown, to extend the time of making and filing any return whenever they deem it necessary to do so, but not to exceed a period of 6 months, or 1 month beyond any extension requested of or granted by the Internal Revenue Service for the filing of the federal income tax return.
(f) When an application for deferred payment of tax due is filed by a taxpayer, the Administrator may authorize partial payments of unpaid taxes when, in their judgment, such deferred payments are the best means of accomplishing the intent of this subchapter. Provided, however, that the Administrator shall not authorize an extension of time for the payment of said taxes due for more than 6 months beyond the date of the filing of the application.
(Ord. 4-13, passed 2-4-2013)