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(A) (1) The Board of Review shall consist of three members. Two members shall be appointed by the legislative authority of the Municipality, but such appointees may not be employees, elected officials, or contractors with the Municipality at any time during their term or in the five years (which applies only to these two appointments) immediately preceding the date of appointment. One member shall be appointed by the Mayor of the Municipality. This member may be an employee of the Municipality, but may not be the director of finance or equivalent officer, or the Tax Administrator or other similar official or an employee directly involved in municipal tax matters, or any direct subordinate thereof.
(2) The term for members of the Board of Review the Municipality shall be two years. There is no limit on the number of terms that a member may serve if the member is reappointed by the legislative authority. The board member appointed by the Mayor of the Municipality shall serve at the discretion of the administrative official. No member of the Board of Review shall receive any type of remuneration of reimbursement of expenses for service as a Board of Review member.
(3) Members of the Board of Review appointed by the legislative authority may be removed by the legislative authority by majority vote for malfeasance, misfeasance, or nonfeasance in office. To remove such a member, the legislative authority must give the member a copy of the charges against the member and afford the member an opportunity to be publicly heard in person or by counsel in the member's own defense upon not less than ten days' notice. The decision by the legislative authority on the charges is final and not appealable.
(4) A member of the Board of Review who, for any reason, ceases to meet the qualifications for the position prescribed by this section shall resign immediately by operation of law.
(5) A vacancy in an unexpired term shall be filled in the same manner as the original appointment within 60 days of when the vacancy was created. Any member appointed to fill a vacancy occurring prior to the expiration of the term for which the member's predecessor was appointed shall hold office for the remainder of such term. No vacancy on the Board of Review shall impair the power and authority of the remaining members to exercise all the powers of the Board of Review.
(6) If a member is temporarily unable to serve on the Board of Review due to a conflict of interest, illness, absence, or similar reason, the legislative authority or top administrative official that appointed the member shall appoint another individual to temporarily serve on the Board of Review in the member's place. The appointment of such an individual shall be subject to the same requirements and limitations as are applicable to the appointment of the member temporarily unable to serve.
(B) Whenever the Commissioner of Taxation issues an assessment, the Tax Administrator shall notify the taxpayer in writing at the same time of the taxpayer's right to appeal the assessment, the manner in which the taxpayer may appeal the assessment, and the address to which the appeal should be directed.
(C) Any person who has been issued an assessment may appeal the assessment to the Board of Review by filing a request with the Board of Review. The request shall be in writing, shall specify the reason or reasons why the assessment should be deemed incorrect or unlawful, and shall be filed within 60 days after the taxpayer receives the assessment.
(D) The Board of Review shall schedule a hearing to be held within 60 days after receiving an appeal of an assessment under division (C) of this Section, unless the taxpayer requests additional time to prepare or waives a hearing. If the taxpayer does not waive the hearing, the taxpayer may appear before the Board of Review and may be represented by an attorney at law, certified public accountant, or other representative. The Board of Review may allow a hearing to be continued as jointly agreed to by the parties. In such a case, the hearing must be completed within 120 days after the first day of the hearing unless the parties agree otherwise.
(E) The Board of Review may affirm, reverse, or modify the Commissioner of Taxation's assessment or any part of that assessment. The Board of Review shall issue a final determination on the appeal within 90 days after the Board of Review's final hearing on the appeal, and send a copy of its final determination by ordinary mail to all of the parties to the appeal within 15 days after issuing the final determination. The taxpayer or the Commissioner of Taxation may appeal the Board of Review's final determination as provided in Section 5717.011 of the ORC.
(F) The Board of Review created pursuant to this section shall adopt rules governing its procedures and shall keep a record of its transactions. Such records are not public records available for inspection under Section 149.43 of the ORC. Hearings requested by a taxpayer before a Board of Review created pursuant to this section are not meetings of a public body subject to Section 121.22 of the ORC.
(G) The Board of Review shall have the authority to hear appeals involving taxable years that began prior to tax year January 1, 2016. Hearings with respect to such taxable years shall be conducted, and decisions rendered, in accordance with the provisions of this Chapter that remain in effect for such taxable years.
(H) All rules and regulations and amendments or changes thereto which are adopted by the Commissioner of Taxation and Treasury under the authority conferred by this Chapter, must be approved by the Board of Review before the same become effective.
(Ord. 576-15. Passed 12-8-15.)
The funds collected under the provisions of Section 1905.01 shall be credited to the General Fund and applied for the following purposes and in the following order:
(A) Administration. Such part thereof as shall be necessary to defray all costs of collecting all income taxes levied and the cost of administering and enforcing the provisions of this Chapter 1905 shall be appropriated by Council to the Income Tax Division.
(B) Allocation of One-Half Percent (0.5%) Tax Increase. One-half (½) of the increase in funds resulting from the increase of one-half percent (0.5%) in the City's income tax, as provided in Ordinance No. 605-66, passed by the Council of the Municipality on August 1, 1966, and approved by the City's electors on November 8, 1966, shall remain in the General Fund for wage and salary increases and services, and one-half (½) shall be allocated to the Capital Improvements Fund.
(C) Allocation of Three-Quarters Percent (0.75%) Tax Increase. Commencing January 1, 2025 and continuing until December 31, 2028, one-third (1/3) of the increase in funds resulting from the continuation (by Ordinance No. 640-23, which was approved by the City's electorate on March 19, 2024) of the prior increase of three-quarters percent (0.75%) in the City's income tax, as originally provided in Ordinance No. 157-82, passed by the Council of the Municipality on March 16, 1982, and approved by the City's electorate on June 8, 1982, shall remain in the General Fund for Police, Fire and other Safety Department responsibilities, one-third (1/3) of said increase shall remain in the General Fund, and one-third (1/3) of said increase shall be allocated to the Capital Improvements Fund; provided, however, that the Council, upon its determination of financial need, may, at the request of the Mayor, cause any unencumbered funds allocated as provided in this division (C) to the Capital Improvements Fund to remain in the General Fund or to be transferred back to the General Fund and to be appropriated and used for any purpose set forth in division (D) of this Section.
(D) General Fund. The balance of funds resulting from the City's municipal income taxes remaining in the General Fund shall be available for appropriation, as deemed necessary by the Council of the Municipality, for the following purposes: general municipal operations, including but not limited to, municipal services, maintenance, and acquisition of equipment and/or appropriation to the Capital Improvements Fund for the purposes specified in division (E) of this Section. Provided, however, funds shall be appropriated for police and fire uniform personnel in an amount equal to the 1981 personnel appropriations, plus additional funds equal to one-third (1/3) of the increase resulting from the three-quarters percent (0.75%) increase in the payroll income tax, shall be used for Police, Fire and other Safety Department responsibilities.
(E) Capital Improvements Fund. Funds allocated to the Capital Improvements Fund under divisions (B) and (C) of this Section and funds appropriated under division (D) of this Section to the Capital Improvements Fund shall be utilized for the purposes of construction and acquisition of capital improvements and costs incidental thereto.
From the Capital Improvements Funds, there shall be appropriated each year into the General Obligation Debt Service Fund such sum or sums as may be required to meet principal and interest charges on indebtedness for capital improvements and urban renewal.
For the purposes of this Chapter, "capital improvement" shall be defined as the original construction and/or purchase of any property, asset, or improvement with an estimated life or usefulness of five years or more, including land and interests therein, and including reconstructions, enlargements, and extensions thereof having an estimated life or usefulness of five years or more. Reconstruction as used herein does not include repair.
(Ord. 283-16. Passed 11-9-16; Ord. 281-20. Passed 11-17-20; Ord. 245-24. Passed 5-22-24.)
(A) Every individual taxpayer domiciled in the City of Toledo who is required to and does pay, or has acknowledged liability for, a municipal tax to another municipality on or measured by the same income, qualifying wages, commissions, net profits or other compensation taxable under this Chapter may claim a nonrefundable credit upon satisfactory evidence of the tax paid to the other municipality. Subject to division (C) of this Section, the credit shall not exceed the tax due the City of Toledo under this Chapter, or the tax due the municipality, whichever is less.
(B) The City of Toledo shall grant a credit against its tax on income to a resident of the City of Toledo who works in a joint economic development zone created under Section 715.70, 715.71, or 715.72 of the ORC to the same extent that it grants a credit against its tax on income to its residents who are employed in another municipal corporation.
(C) If the amount of tax withheld or paid to the other municipality is less than the amount of tax required to be withheld or paid to the other municipality, then for purposes of division (A) of this section, "the income, qualifying wages, commissions, net profits or other compensation" subject to tax in the other municipality shall be limited to the amount computed by dividing the tax withheld or paid to the other municipality by the tax rate for that municipality.
(D) The Commissioner of Taxation, or any duly authorized agent or employee, may exchange information with the administrator or his authorized agent or employees of other taxing jurisdictions, for the purpose of verifying any claim for credit by Toledo residents, or for the purpose of verifying any claims for credit for taxes paid to the Municipality by residents of such other taxing jurisdictions, and may enter into agreements for such purpose.
(Ord. 354-16. Passed 9-27-16.)
(A) Any information gained as a result of returns, investigations, hearings, or verifications required or authorized by this Chapter is confidential, and no person shall access or disclose such information except in accordance with a proper judicial order or in connection with the performance of that person's official duties or the official business of the Municipality as authorized by this Chapter. The Tax Administrator or a designee thereof may furnish copies of returns filed or otherwise received under this Chapter and other related tax information to the internal revenue service, the Ohio tax commissioner, and tax administrators of other municipal corporations.
(B) This Section does not prohibit the Municipality from publishing or disclosing statistics in a form that does not disclose information with respect to particular taxpayers.
(Ord. 605-19. Passed 12-10-19.)
(A) Division (B) of this section applies to any of the following individuals pursuant to 718.131 of the Revised Code:
(1) An employee in the service of the Municipality;
(2) A prospective employee for a position in the service of the Municipality;
(3) A contractor of the Municipality.
(B) If an individual described in division (A) of this section has or, in the case of a prospective employee, will have access to or the use of federal tax information, the Tax Commissioner must request that the Superintendent of the Bureau of Criminal Identification and Investigation conduct a criminal records check based on the individual's fingerprints in accordance with section 109.572 of the Revised Code. The Tax Commissioner must request that criminal record information from the Federal Bureau of Investigation be obtained as part of the criminal records check.
The individual and the Tax Administrator shall also comply with any separate request by the Federal Bureau of Investigation to conduct a national criminal records check.
(C) Tax Commissioner may adopt any rules, policies, or procedures necessary to implement this section.
(Ord. 605-19. Passed 12-10-19.)
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 if found to be unconstitutional, 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 that this Chapter would have been adopted had such unconstitutional, illegal or invalid sentence, or part hereof, not been included therein.
(Ord. 576-15. Passed 12-8-15.)
(A) This Chapter shall continue effective insofar as the levy of taxes is concerned until repealed, and insofar as the collection of taxes levied hereunder and actions or proceedings for collecting any tax so levied or enforcing any provisions of this Chapter are concerned, it shall continue effective until all of said taxes levied hereunder in the aforesaid periods are fully paid and any and all suits and prosecutions for the collection of said taxes or for the punishment of violations of this Chapter shall have been fully terminated, subject to the limitations contained in Sections 1905.066 and 1905.99 hereof.
(Ord. 576-15. Passed 12-8-15.)
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