(a) Pursuant to Section 718.30 of the Revised Code, the Municipality, pursuant to this chapter, grants authority to the Tax Administrator to adopt rules to administer the income tax imposed by the Municipality.
(b) All rules adopted under this section shall be published and posted on the internet.
(c) Information by Landlords.
(1) Within 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.
(2) Within 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 forwarding address.
(3) Any owner of the real estate property who fails to make the report of tenants of the premises under his or her control as required, shall be fined up to a maximum of one hundred dollars ($100.00) per unreported tenant.
(d) Withholding of Refunds.
(1) Any resident or taxpayer who is delinquent on the filing of a tax return and may be owed a water refund, shall have their water refund held until such time as the tax return is filed with the city.
(2) Any resident or taxpayer who is delinquent on the payment of taxes owed to the city and may be owed a water refund, shall have that water refund applied towards the payment of the tax arrearage.
(3) Any resident who is delinquent on the payment of a final water bill owed to the city and may be owed a tax refund, shall have that tax refund applied towards the payment of the final water bill.
(Ord. 13-2015. Passed 12-17-15.)
Statutory reference:
Adoption of rules, see Ohio R.C. 718.30