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A person may round to the nearest whole dollar all amounts the person is required to enter on any return, report, voucher, or other document required under this chapter. Any fractional part of a dollar that equals or exceeds fifty cents ($0.50) shall be rounded to the next whole dollar, and any fractional part of a dollar that is less than fifty cents ($0.50) will be dropped, rounding down to the nearest whole dollar. If a person chooses to round amounts entered on a document, the person must round all amounts entered on the document.
(Ord. 2015-6. Passed 11-17-15.)
The Tax Administrator has the authority to perform all duties and functions necessary and appropriate to implement the provisions of this chapter, including without limitation:
(a) Exercise all powers whatsoever of an inquisitorial 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; provided that the powers referred to in this division shall be exercised by the Tax Administrator only in connection with the performance of the duties respectively assigned to the Tax Administrator under the Village's income tax ordinance;
(b) Appoint agents and prescribe their powers and duties;
(c) 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;
(d) Exercise the authority provided by law, including orders from bankruptcy courts, relative to remitting or refunding taxes, including penalties and interest thereon, illegally or erroneously imposed or collected, or for any other reason overpaid, and, in addition, the Tax Administrator may investigate any claim of overpayment and make a written statement of the Tax Administrator's findings, and, if the Tax Administrator finds that there has been an overpayment, approve and issue a refund payable to the taxpayer, the taxpayer's assigns, or legal representative as provided in this chapter;
(e) Exercise the authority provided by law relative to consenting to the compromise and settlement of tax claims;
(f) Exercise the authority provided by law relative to the use of alternative apportionment methods by taxpayers in accordance with Section 891.062;
(g) Make all tax findings, determinations, computations, assessments and orders the Tax Administrator is by law authorized and required to make pursuant to time limitations provided by law, on the Tax Administrator's own motion or initiative, review, redetermine, or correct any tax findings, determinations, computations, assessments or orders the Tax Administrator has made. However, the Tax Administrator shall not review, redetermine, or correct any tax finding, determination, computation, assessment or order which the Tax Administrator has made for which an appeal has been filed with the Board of Tax Review or other appropriate tribunal, unless such appeal or application is withdrawn by the appellant or applicant, is dismissed, or is otherwise final;
(h) Destroy any or all returns or other tax documents in a manner authorized by law;
(i) Enter into an agreement with a taxpayer to simplify the withholding obligations described in Section 891.061.
(Ord. 2015-6. Passed 11-17-15.)
(a) As used in this section, "claim" means a claim for an amount payable to the Village that arises pursuant to the municipal income tax imposed in accordance with this chapter.
(b) The Tax Administrator may do either of the following if such action is in the best interests of the Village:
(1) Compromise a claim;
(2) Extend for a reasonable period the time for payment of a claim by agreeing to accept monthly or other periodic payments, upon such terms and conditions as the Tax Administrator requires.
(c) The Tax Administrator's rejection of a compromise or payment plan proposed by a person with respect to a claim is not appealable.
(d) A compromise or payment plan with respect to a claim shall be binding upon and shall operate for the benefit of only the parties to the compromise or agreement, and does not extinguish or otherwise affect the liability of any other person.
(e) (1) A compromise or payment plan with respect to a claim shall be void if the taxpayer defaults under the compromise or agreement or if the compromise or agreement was obtained by fraud or by misrepresentation of a material fact. Any amount that was due before the compromise or agreement and that is unpaid shall remain due, and any penalties or interest that would have accrued in the absence of the compromise or agreement shall continue to accrue and be due.
(2) The Tax Administrator shall have sole discretion to determine whether or not penalty, interest, charges or applicable fees will be assessed through the duration of any compromise or payment plan.
(f) The Tax Administrator may require that the taxpayer provide detailed financial documentation and information, in order to determine whether or not a payment-over-time agreement will be authorized. The taxpayer's failure to provide the necessary and required information by the Tax Administrator shall preclude consideration of a payment plan.
(Ord. 2015-6. Passed 11-17-15.)
(a) The Tax Administrator, 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 Tax Administrator 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 chapter. Upon written request by the Tax Administrator 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 Tax Administrator, 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.
(b) The records and other documents of any taxpayer, employer, or other person that is subject to, or that a Tax Administrator believes is subject to, the provisions of this chapter shall be open to the Tax Administrator'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 Tax Administrator, in writing, consents to their destruction within that period, or by order requires that they be kept longer. The Tax Administrator may require any person, by notice served on that person, to keep such records as the Tax Administrator 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.
(c) The Tax Administrator may examine under oath any person that the Tax Administrator 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 Tax Administrator 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 does not authorize the practice of law by a person who is not an attorney.
(d) No person issued written notice by the Tax Administrator compelling attendance at a hearing or examination or the production of books, papers, records, or Federal and State income tax returns under this section shall fail to comply.
(Ord. 2015-6. Passed 11-17-15.)
(a) The Tax Administrator may require any person filing a tax document with the Tax Administrator to provide identifying information, which may include the person's social security number, Federal employer identification number, or other identification number requested by the Tax Administrator. A person required by the Tax Administrator to provide identifying information that has experienced any change with respect to that information shall notify the Tax Administrator of the change before, or upon, filing the next tax document requiring the identifying information.
(b) (1) If the Tax Administrator makes a request for identifying information and the Tax Administrator does not receive valid identifying information within 30 days of making the request, the Tax Administrator may seek to impose a penalty upon the person to whom the request was directed pursuant to Section 891.11, in addition to any applicable penalty described in Section 891.99.
(2) If a person required by the Tax Administrator to provide identifying information does not notify the Tax Administrator of a change with respect to that information as required under division (a) of this section within 30 days after filing the next tax document requiring such identifying information, the Tax Administrator may seek to impose a penalty pursuant to Section 891.11.
(3) The penalties provided for under divisions (b)(1) and (2) of this section 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 Section 891.99 for a violation of Section 891.16, and any other penalties that may be imposed by the Tax Administrator by law.
(Ord. 2015-6. Passed 11-17-15.)
(a) Any information gained as a result of returns, investigations, hearings, or verifications required or authorized by Ohio R.C. Chapter 718 or by the charter or ordinances of the Village 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 Village as authorized by Ohio R.C. Chapter 718 or under this chapter. The Village 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 State Tax Commissioner, and tax administrators of other municipal corporations.
(b) This section does not prohibit the Village from publishing or disclosing statistics in a form that does not disclose information with respect to particular taxpayers.
(Ord. 2015-6. Passed 11-17-15.)
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