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(a) Any taxpayer subject to municipal income taxation on the taxpayer's net profit from a business or profession may file any municipal income tax return or, estimated municipal income tax return, or extension for filing a municipal income tax return, and may make payment of amounts shown to be due on such returns, by using the Ohio Business Gateway.
(b) Any employer, agent of an employer, or other payer may report the amount of municipal income tax withheld from qualifying wages, and may make remittance of such amounts, by using the Ohio Business Gateway.
(c) This section does not affect the due dates for filing employer withholding tax returns or deposit of any required tax.
(d) The use of the Ohio Business Gateway by the Village, taxpayers, or other persons does not affect the legal rights of the Village or taxpayers as otherwise permitted by law.
(e) This section does not limit or remove the Village's authority to administer, audit, and enforce the provisions of its municipal income tax.
(Ord. 2015-6. Passed 11-17-15.)
(a) Any taxpayer that has duly requested an automatic six-month extension for filing the taxpayer's Federal income tax return will automatically receive an extension for the filing of a municipal income tax return. The extended due date of the municipal income tax return will be the fifteenth day of the tenth month after the last day of the taxable year to which the return relates.
(b) Any taxpayer that qualifies for an automatic Federal extension for a period other than six months for filing the taxpayer's Federal income tax return shall automatically receive an extension for the filing of a municipal income tax return. The extended due date of the municipal income tax return will be the same as that of the extended Federal income tax return.
(c) A taxpayer that has not requested or received a six-month extension for filing the taxpayer's Federal income tax return may request that the Tax Administrator grant the taxpayer a six-month extension of the date for filing the taxpayer's municipal income tax return. If the request is received by the Tax Administrator on or before the date the municipal income tax return is due, the Tax Administrator must grant the taxpayer's requested extension.
(d) An extension of time to file under this chapter is not an extension of the time to pay any tax due unless the Tax Administrator grants an extension of that date.
(e) If the State Tax Commissioner extends for all taxpayers the date for filing State income tax returns under Ohio R.C. 5747.08(G), a taxpayer will automatically receive an extension for the filing of a municipal income tax return. The extended due date of the municipal income tax return shall be the same as the extended due date of the State income tax return.
(Ord. 2015-6. Passed 11-17-15.)
(a) (1) A taxpayer is required to file an amended return with the Tax Administrator in such form as the Tax Administrator requires if any of the facts, figures, computations, or attachments required in the taxpayer's annual return to determine the tax due levied by the Village in accordance with this chapter must be altered.
(2) Within 60 days after the final determination of any Federal or State tax liability affecting the taxpayer's municipal tax liability, that taxpayer shall make and file an amended municipal return showing income subject to the municipal income tax based upon such final determination of Federal or State tax liability, and pay any additional municipal income tax shown due thereon or make a claim for refund of any overpayment, unless the tax or overpayment is ten dollars ($10.00) or less.
(3) If a taxpayer, who is otherwise permitted to do so under this chapter or under Ohio R.C. Chapter 718, intends to file an amended consolidated municipal income tax return, or to amend its type of return from a separate return to a consolidated return, based on the taxpayer's consolidated Federal income tax return, the taxpayer shall notify the Tax Administrator before filing the amended return.
(b) (1) In the case of an underpayment, the amended return must be accompanied by payment of any combined additional tax due together with any penalty and interest thereon. If the combined tax shown to be due is ten dollars ($10.00) or less, such amount need not accompany the amended return. Except as provided under division (b)(2) of this section, the amended return shall not reopen those facts, figures, computations, or attachments from a previously filed return that are not affected, either directly or indirectly, by the adjustment to the taxpayer's Federal or State income tax return unless the applicable statute of limitations for civil actions or prosecutions under Section 891.19 has not expired for a previously filed return.
(2) The additional tax to be paid may not exceed the amount of tax that would be due if all facts, figures, computations, and attachments were reopened.
(c) (1) In the case of an overpayment, a request for refund may be filed under this division within the period prescribed by Section 891.19(a)(1) for filing the amended return even if it is filed beyond the period prescribed in that division if it otherwise conforms to the requirements of that division. If the amount of the refund is ten dollars ($10.00) or less, no refund need be paid by the Village to the taxpayer. Except as set forth in division (c)(2) of this section, a request filed under this division shall claim refund of overpayments resulting from alterations to only those facts, figures, computations, or attachments required in the taxpayer's annual return that are affected, either directly or indirectly, by the adjustment to the taxpayer's Federal or State income tax return unless it is also filed within the time prescribed in Section 891.106. Except as set forth in division (c)(2) of this section, the request may not reopen those facts, figures, computations, or attachments that are not affected, either directly or indirectly, by the adjustment to the taxpayer's Federal or State income tax return.
(2) The amount to be refunded may not exceed the amount of refund that would be due if all facts, figures, computations, and attachments were reopened.
(Ord. 2015-6. Passed 11-17-15.)
(a) Upon receipt of a request for a refund, the Tax Administrator, in accordance with this section, shall refund to employers, agents of employers, other payers, or taxpayers, with respect to any income or withholding tax levied by the Village:
(1) Overpayments of more than ten dollars ($10.00);
(2) Amounts paid erroneously if the refund requested exceeds ten dollars ($10.00).
(b) (1) Except as otherwise provided in this chapter, returns setting forth a request for refund must be filed with the Tax Administrator, within three years after the tax was due or paid, whichever is later. Any documentation that substantiates the taxpayer's claim for a refund must be included with the return filing. Failure to remit all documentation, including schedules, other municipal income tax returns, or other supporting documentation necessary to verify credits, income, losses or other pertinent factors on the return will cause delay in processing, and/or disallowance of undocumented credits or losses.
(2) On filing of the refund request, the Tax Administrator will determine the amount of refund due and certify such amount to the appropriate Village official for payment. Except as provided in division (b)(3) of this section, the Tax Administrator will issue an assessment to any taxpayer whose request for refund is fully or partially denied. The assessment will state the amount of the refund that was denied, the reasons for the denial, and instructions for appealing the assessment.
(3) If the Tax Administrator denies in whole or in part a refund request included within the taxpayer's originally filed annual income tax return, the Tax Administrator will notify the taxpayer, in writing, of the amount of the refund that was denied, the reasons for the denial, and instructions for requesting an assessment that may be appealed under Section 891.24.
(c) A request for a refund that is received after the last day for filing specified in division (b) of this section will be considered to have been filed in a timely manner if any of the following situations exist:
(1) The request is delivered by the postal service, and the earliest postal service postmark on the cover in which the request is enclosed is not later than the last day for filing the request.
(2) The request is delivered by the postal service, the only postmark on the cover in which the request is enclosed was affixed by a private postal meter, the date of that postmark is not later than the last day for filing the request, and the request is received within seven days of such last day.
(3) The request is delivered by the Postal Service, no postmark date was affixed to the cover in which the request is enclosed or the date of the postmark so affixed is not legible, and the request is received within seven days of the last day for making the request.
(d) Interest will be allowed and paid on any overpayment by a taxpayer of any municipal income tax obligation from the date of the overpayment until the date of the refund of the overpayment, except that if any overpayment is refunded within 90 days after the final filing date of the annual return or 90 days after the completed return is filed, whichever is later, no interest will be allowed on the refund. For the purpose of computing the payment of interest on amounts overpaid, no amount of tax for any taxable year will be considered to have been paid before the date on which the return on which the tax is reported is due, without regard to any extension of time for filing that return. Interest will be paid at the interest rate described in Section 891.11(a)(4).
(e) As used in this section, "withholding tax" has the same meaning as in Section 891.11.
(Ord. 2015-6. Passed 11-17-15.)
(a) As used in this section:
(1) "Applicable law" means this chapter, the resolutions, ordinances, codes, directives, instructions, and rules adopted by the Village provided such resolutions, ordinances, codes, directives, instructions, and rules impose or directly or indirectly address the levy, payment, remittance, or filing requirements of a municipal income tax.
(2) "Federal short-term rate" means the rate of the average market yield on outstanding marketable obligations of the United States with remaining periods to maturity of three years or less, as determined under Section 1274 of the Internal Revenue Code, for July of the current year.
(3) "Income tax," "estimated income tax," and "withholding tax" mean any income tax, estimated income tax, and withholding tax imposed by the Village pursuant to applicable law, including at any time before January 1, 2016.
(4) "Interest rate as described in division (a) of this section" means the Federal short-term rate, rounded to the nearest whole number per cent, plus 5%. The rate will apply for the calendar year next following the July of the year in which the Federal short-term rate is determined in accordance with division (a)(2) of this section.
(5) “Return" includes any tax return, report, reconciliation, schedule, and other document required to be filed with the Tax Administrator or the Village by a taxpayer, employer, any agent of the employer, or any other payer pursuant to applicable law, including at any time before January 1, 2016.
(6) "Unpaid estimated income tax" means estimated income tax due but not paid by the date the tax is required to be paid under applicable law.
(7) "Unpaid income tax" means income tax due but not paid by the date the income tax is required to be paid under applicable law.
(8) "Unpaid withholding tax" means withholding tax due but not paid by the date the withholding tax is required to be paid under applicable law.
(9) “Withholding tax" includes amounts an employer, any agent of an employer, or any other payer did not withhold in whole or in part from an employee's qualifying wages, but that, under applicable law, the employer, agent, or other payer is required to withhold from an employee's qualifying wages.
(b) (1) This section applies to the following:
A. Any return required to be filed under applicable law for taxable years beginning on or after January 1, 2016;
B. Income tax, estimated income tax, and withholding tax required to be paid or remitted to the Village on or after January 1, 2016 for taxable years beginning on or after January 1, 2016.
(2) This section does not apply to returns required to be filed or payments required to be made before January 1, 2016, regardless of the filing or payment date. Returns required to be filed or payments required to be made before January 1, 2016, but filed or paid after that date are subject to the Village's ordinances that were effective before January 1, 2016.
(c) The Village will impose on a taxpayer, employer, agent of the employer, and any other payer, and will attempt to collect, the interest amounts and penalties prescribed in this section when the taxpayer, employer, agent of the employer, or any other payer for any reason fails, in whole or in part, to make to the Village timely and full payment or remittance of income tax, estimated income tax, or withholding tax or to file timely with the Village any return required to be filed.
(1) Interest will be imposed at the rate defined as "interest rate as described in division (a) of this section," per annum, on all unpaid income tax, unpaid estimated income tax, and unpaid withholding tax. This imposition of interest shall be assessed per month, or fraction of a month.
(2) With respect to unpaid income tax and unpaid estimated income tax, a penalty equal to 15% of the amount not timely paid shall be imposed.
(3) With respect to any unpaid withholding tax, a penalty not exceeding 50% of the amount not timely paid shall be imposed.
(4) With respect to returns other than estimated income tax returns, the Village shall impose a monthly penalty of twenty-five dollars ($25.00) for each failure to timely file each return, regardless of the liability shown thereon for each month, or any fraction thereof, during which the return remains unfiled regardless of the liability shown thereon. The penalty shall not exceed a total of one hundred fifty dollars ($150.00) in assessed penalty for each failure to timely file a return.
(d) With respect to income taxes, estimated income taxes, withholding taxes, and returns, the Village will not refund or credit any penalty, amount of interest, charges, or additional fees that were properly imposed or collected before January 1, 2016.
(e) The Tax Administrator may, in the Tax Administrator's sole discretion, abate or partially abate penalties or interest imposed under this section when the Tax Administrator deems such abatement or partial abatement to be appropriate. Such abatement or partial abatement shall be properly documented and maintained on the record of the taxpayer who received benefit of such abatement or partial abatement.
(f) The Village may impose on the taxpayer, employer, agent of the employer, or any other payer the Village's post-judgment collection costs and fees, including attorney's fees.
(Ord. 2015-6. Passed 11-17-15; Ord. 2018-1. Passed 1-16-18.)
(a) At or before the commencement of an audit, as defined in Section 891.04(c)(3), the Tax Administrator will provide to the taxpayer a written description of the roles of the Tax Administrator and of the taxpayer during an audit and a statement of the taxpayer's rights, including any right to obtain a refund of an overpayment of tax. At or before the commencement of an audit, the Tax Administrator will inform the taxpayer when the audit is considered to have commenced.
(b) Except in cases involving suspected criminal activity, the Tax Administrator is required to conduct an audit of a taxpayer during regular business hours and after providing reasonable notice to the taxpayer. A taxpayer who is unable to comply with a proposed time for an audit must offer reasonable alternative dates for the audit.
(c) At all stages of an audit by the Tax Administrator, a taxpayer is entitled to be assisted or represented by an attorney, accountant, bookkeeper, or other tax practitioner. The Tax Administrator will prescribe a form by which a taxpayer may designate such a person to assist or represent the taxpayer in the conduct of any proceedings resulting from actions by the Tax Administrator. If a taxpayer has not submitted such a form, the Tax Administrator may accept other evidence, as the Tax Administrator considers appropriate, that a person is the authorized representative of a taxpayer.
A taxpayer may refuse to answer any questions asked by the person conducting an audit until the taxpayer has an opportunity to consult with the taxpayer's attorney, accountant, bookkeeper, or other tax practitioner. This division does not authorize the practice of law by a person who is not an attorney.
(d) A taxpayer may record, electronically or otherwise, the audit examination.
(e) The failure of the Tax Administrator to comply with a provision of this section does not excuse a taxpayer from payment of any taxes owed by the taxpayer or cure any procedural defect in a taxpayer's case.
(Ord. 2015-6. Passed 11-17-15.)
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.)
No person shall knowingly make, present, aid, or assist in the preparation or presentation of a false or fraudulent report, return, schedule, statement, claim, or document authorized or required by this chapter or State law to be filed with the Tax Administrator, or knowingly procure, counsel, or advise the preparation or presentation of such report, return, schedule, statement, claim, or document, or knowingly change, alter, or amend, or shall knowingly procure, counsel or advise such change, alteration, or amendment of the records upon which such report, return, schedule, statement, claim, or document is based with intent to defraud the Village or the Tax Administrator.
(Ord. 2015-6. Passed 11-17-15.)
(a) An "opinion of the Tax Administrator" means an opinion issued under this section with respect to prospective municipal income tax liability. It does not include ordinary correspondence of the Tax Administrator.
(b) A taxpayer may submit a written request for an opinion of the Tax Administrator as to whether or how certain income, source of income, or a certain activity or transaction will be taxed. The written response of the Tax Administrator will be an "opinion of the Tax Administrator" and shall bind the Tax Administrator, in accordance with divisions (c), (g), and (h) of this section, provided all of the following conditions are satisfied:
(1) The taxpayer's request fully and accurately describes the specific facts or circumstances relevant to a determination of the taxability of the income, source of income, activity, or transaction, and, if an activity or transaction, all parties involved in the activity or transaction are clearly identified by name, location, or other pertinent facts.
(2) The request relates to a tax imposed by the Village in accordance with this chapter.
(3) The Tax Administrator's response is signed by the Tax Administrator and designated as an "opinion of the Tax Administrator."
(c) An opinion of the Tax Administrator will remain in effect and will protect the taxpayer for whom the opinion was prepared and who reasonably relies on it from liability for any taxes, penalty, or interest otherwise chargeable on the activity or transaction specifically held by the Tax Administrator's opinion to be taxable in a particular manner or not to be subject to taxation for any taxable years that may be specified in the opinion, or until the earliest of the following dates:
(1) The effective date of a written revocation by the Tax Administrator sent to the taxpayer by certified mail, return receipt requested. The effective date of the revocation shall be the taxpayer's date of receipt or one year after the issuance of the opinion, whichever is later;
(2) The effective date of any amendment or enactment of a relevant section of the Ohio Revised Code, uncodified State law, or this chapter that would substantially change the analysis and conclusion of the opinion of the Tax Administrator;
(3) The date on which a court issues an opinion establishing or changing relevant case law with respect to the Ohio Revised Code, uncodified State law, or this chapter;
(4) If the opinion of the Tax Administrator was based on the interpretation of Federal law, the effective date of any change in the relevant Federal statutes or regulations, or the date on which a court issues an opinion establishing or changing relevant case law with respect to Federal statutes or regulations;
(5) The effective date of any change in the taxpayer's material facts or circumstances;
(6) The effective date of the expiration of the opinion, if specified in the opinion.
(d) (1) A taxpayer is not relieved of tax liability for any activity or transaction related to a request for an opinion that contained any misrepresentation or omission of one or more material facts.
(2) If the taxpayer knowingly has misrepresented the pertinent facts or omitted material facts with intent to defraud the Village in order to obtain a more favorable opinion, the taxpayer may be in violation of Section 891.16.
(e) If the Tax Administrator provides written advice under this section, the opinion will include a statement that:
(1) The tax consequences stated in the opinion may be subject to change for any of the reasons stated in division (c) of this section;
(2) It is the duty of the taxpayer to be aware of such changes.
(f) The Tax Administrator may refuse to offer an opinion on any request received under this section.
(g) This section binds the Tax Administrator only with respect to opinions of the Tax Administrator issued on or after January 1, 2016.
(h) An opinion of the Tax Administrator binds the Tax Administrator only with respect to the taxpayer for whom the opinion was prepared. An opinion of a tax administrator of another municipal corporation does not bind the Village Tax Administrator.
(i) The Tax Administrator will make available the text of all opinions issued under this section, except those opinions prepared for a taxpayer who has requested that the text of the opinion remain confidential. In no event will the text of an opinion be made available until the Tax Administrator has removed all information that identifies the taxpayer and any other parties involved in the activity or transaction.
(j) An opinion of the Tax Administrator issued under this section or a refusal to offer an opinion under division (f) of this section may not be appealed.
(Ord. 2015-6. Passed 11-17-15.)
(A) (1) The Tax Administrator shall serve an assessment either by personal service, by certified mail, or by a delivery service authorized under Ohio R.C. 5703.056. Where the Tax Administrator attempts service by certified mail and that service is unsuccessful, the Administrator may serve an assessment by ordinary mail in compliance with Ohio R.C. 718.18, the effective date of which service shall be governed by that section of the Ohio Revised Code.
(2) The Tax Administrator may deliver the assessment through alternative means as provided in this section, including, but not limited to, delivery by secure electronic mail. Such alternative delivery method must be authorized by the person subject to the assessment.
(3) Once service of the assessment has been made by the Tax Administrator or other municipal official, or the designee of either, the person to whom the assessment is directed may protest the ruling of that assessment by filing an appeal with the Board of Tax Review within 60 days after the receipt of service. The delivery of an assessment of the Tax Administrator as prescribed in Ohio R.C. 718.18 is prima facie evidence that delivery is complete and that the assessment is served.
(b) (1) A person may challenge the presumption of delivery and service as set forth in this division. A person disputing the presumption of delivery and service under this section bears the burden of proving by a preponderance of the evidence that the address to which the assessment was sent was not an address with which the person was associated at the time the Tax Administrator originally mailed the assessment by certified mail. For the purposes of this section, a person is associated with an address at the time the Tax Administrator originally mailed the assessment if, at that time, the person was residing, receiving legal documents, or conducting business at the address; or if, before that time, the person had conducted business at the address and, when the assessment was mailed, the person's agent or the person's affiliate was conducting business at the address. For the purposes of this section, a person's affiliate is any other person that, at the time the assessment was mailed, owned or controlled at least 20%, as determined by voting rights, of the addressee's business.
(2) If a person elects to appeal an assessment on the basis described in division (b)(1) of this section, and if that assessment is subject to collection and is not otherwise appealable, the person must do so within 60 days after the initial contact by the Tax Administrator or other municipal official, or the designee of either, with the person. Nothing in this division prevents the Tax Administrator or other official from entering into a compromise with the person if the person does not actually file such an appeal with the Board of Tax Review.
(Ord. 2015-6. Passed 11-17-15.)
(a) (1) A. Civil actions to recover municipal income taxes and penalties and interest on municipal income taxes must be brought within the latter of:
1. Three years after the tax was due or the return was filed, whichever is later; or
2. One year after the conclusion of the qualifying deferral period, if any.
B. The time limit described in division (a)(1)A. of this section may be extended at any time if both the Tax Administrator and the employer, agent of the employer, other payer, or taxpayer consent in writing to the extension. Any extension also extends for the same period of time the time limit described in division (c) of this section.
(2) As used in this section, "qualifying deferral period" means a period of time beginning and ending as follows:
A. Beginning on the date a person who is aggrieved by an assessment files with the Board of Tax Review the request described in Section 891.24. That date shall not be affected by any subsequent decision, finding, or holding by any administrative body or court that the Board of Tax Review with which the aggrieved person filed the request did not have jurisdiction to affirm, reverse, or modify the assessment or any part of that assessment.
B. Ending the later of the sixtieth day after the date on which the final determination of the Board of Tax Review becomes final or, if any party appeals from the determination of the Board of Tax Review, the sixtieth day after the date on which the final determination of the Board of Tax Review is either ultimately affirmed in whole or in part or ultimately reversed and no further appeal of either that affirmation, in whole or in part, or that reversal is available or taken.
(b) Prosecutions for an offense made punishable under a resolution or ordinance imposing an income tax must be commenced within three years after the commission of the offense, provided that in the case of fraud, failure to file a return, or the omission of 25% or more of income required to be reported, prosecutions may be commenced within six years after the commission of the offense.
(c) A claim for a refund of municipal income taxes shall be brought within the time limitation provided in Section 891.106.
(d) (1) Notwithstanding the fact that an appeal is pending, the petitioner may pay all or a portion of the assessment that is the subject of the appeal. The acceptance of a payment by the Village does not prejudice any claim for refund upon final determination of the appeal.
(2) A refund shall be issued to the appellant or the appellant's representative upon final determination of any such appeal where and to the extent the appellant is successful, in the amount of the overpayment, with interest.
(e) No civil action to recover municipal income tax or related penalties or interest shall be brought during either of the following time periods:
(1) The period during which a taxpayer has a right to appeal the imposition of that tax or interest or those penalties;
(2) The period during which an appeal related to the imposition of that tax or interest or those penalties is pending.
(Ord. 2015-6. Passed 11-17-15.)
(a) Pursuant to Ohio R.C. 718.30, the Village Council has the authority, by ordinance, to adopt rules to administer the income tax imposed by the Village. The Tax Administrator may prescribe such rules, which if approved by a majority of the Board of Tax Review, shall become effective under this chapter, but in case of conflicts between any such rule and this chapter, the provisions of this chapter prevail.
(b) All rules adopted under this section shall be published and posted on the internet.
(Ord. 2015-6. Passed 11-17-15.)
(a) This chapter shall continue in full force and effect insofar as the levy of taxes is concerned until repealed, and insofar as the collection of taxes levied hereunder and actions and proceedings for collecting any tax so levied or enforcing any provisions of this chapter are concerned, it shall continue in full force and effect until all of the taxes levied in the aforesaid period are fully paid and any and all suits and prosecutions for the collection of taxes or for the punishment of violations of this chapter have been fully terminated, subject to the limitations contained in Section 891.19.
(b) Annual returns due for all or any part of the last effective year of this chapter remain due on the date provided in Section 891.101 as though the same were continuing.
(Ord. 2015-6. Passed 11-17-15.)
If any sentence, clause, section or part of this chapter, or any tax imposed against, or exemption from tax granted to, any taxpayer or forms of income specified herein is found to be unconstitutional, illegal or invalid, such unconstitutionality, illegality, or invalidity shall affect only such clause, sentence, section or part of this chapter so found and 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 the Village Council and Mayor that this chapter would have been adopted had such unconstitutional, illegal or invalid sentence, clause, section or part thereof not been included in this chapter.
(Ord. 2015-6. Passed 11-17-15.)
(a) Within 30 days after a new tenant occupies residential real property, all property owners of rental or leased residential property who rent to tenants shall file with the Tax Administrator a report showing the names and addresses of each such tenant who occupies residential premises within the Village corporation limits.
(b) Within 30 days after a tenant vacates a rental or leased residential property within the Village, the owner of such vacated rental or leased property shall file with the Tax Administrator a report showing the date of vacating from the rental or leased residential property and identifying the vacating tenant.
(c) For the purposes of this section, "tenant" means: (i) if there is a written lease or rental agreement, the person or persons who sign the written lease or rental agreement with the owner; and (ii) if there is an oral lease or rental agreement, the person or persons with whom the owner enters into the oral lease or rental agreement.
(Ord. 2015-6. Passed 11-17-15.)
(a) The Village Board of Tax Review, created under Section 890.14, shall hear appeals as hereinafter provided.
(b) The Board of Tax Review shall consist of three members. Two members shall be appointed by Village Council, but such appointees may not be employees, elected officials, or contractors with the Village at any time during their term or in the five years immediately preceding the date of appointment. The third member shall be appointed by the Mayor, pursuant to Ohio R.C. 735.273. The third member may be an employee of the Village, but may not be the Fiscal Officer or Tax Administrator, or any direct subordinate of either of them.
(c) The members appointed by Village Council shall have two year terms, and there is no limit to the number of terms to which each may be so appointed by Village Council. The third member shall serve at the discretion of the Mayor.
(d) The members appointed by Village Council may be removed by a majority vote of Village Council for malfeasance, misfeasance, or nonfeasance in office. To remove such a member, Village Council must give the member a copy of the charges against said 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 of Village Council on the charges is final and nonappealable.
(e) A member of the Board of Tax Review who, for any reason, ceases to meet the qualification for the position prescribed by this section, shall resign immediately by operation of law.
(f) 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 Tax Review shall impair the power and authority of the remaining members to exercise all the powers of the Board of Tax Review.
(g) If a member is temporarily unable to serve on the Board of Tax Review due to a conflict of interest, illness, absence, or similar reason, the body or person that appointed the member shall appoint another individual temporarily to serve on the Board of Tax Review in the member's place. The appointment shall be subject to the same requirements and limitations as are applicable to the appointment of the member temporarily unable to serve.
(h) Whenever the Tax Administrator issues an assessment regarding an underpayment of Village income tax or denies a refund claim, the Tax Administrator shall notify the taxpayer in writing at the same time of the taxpayer's right to appeal the assessment or denial, the manner in which the taxpayer may appeal the assessment or denial, and the address to which the appeal should be directed.
(i) Any person who has been issued an assessment or denial of refund may appeal the assessment or denial of refund to the Board of Tax Review by filing a request with the Board of Tax Review. The request shall be in writing, shall specify the reason or reasons why the assessment or denial of refund should be deemed incorrect or unlawful, and shall be filed within 60 days after the taxpayer receives the assessment or denial of refund.
(j) The Board of Tax Review shall schedule a hearing to be held within 60 days after receipt of appeal of an assessment or denial of refund, 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 Tax Review and be represented by an attorney at law, certified public accountant, or other representative. The Board of Tax 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.
(k) The Board of Tax Review may affirm, reverse, or modify the Tax Administrator's assessment or denial of refund or any part thereof. The Board of Tax Review shall issue a final determination on the appeal within 90 days after the Board'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 Tax Administrator may appeal the final determination of the Board of Tax Review as provided in Ohio R.C. 5717.011.
(l) The Board of Tax Review shall adopt rules governing its procedures and shall keep a record of its transaction. Such records are not public records available for inspection under Ohio R.C. 149.43. Hearings requested by a taxpayer before the Board of Tax Review are not meetings of a public body subject to Ohio R.C. 121.22. Such hearings may be conducted privately and Section 891.15 of this chapter with reference to the confidential character of information required to be provided by Chapters 890 or 891 shall apply to such matters as may be heard before the Board of Tax Review.
(m) All rules and regulations and amendments or changes thereto which are adopted by the Tax Administrator under the authority of Chapter 891 must be approved by the Board of Tax Review before they become effective. Meetings or hearings with respect to rules and regulations and amendment or changes thereto are public meetings of a public body subject to Ohio R.C. 121.22.
(n) All powers and duties vested by ordinance in the Village's Board of Review prior to enactment of this section are vested in this Board of Tax Review with respect to tax years 2015 and earlier.
(Ord. 2015-6. Passed 11-17-15.)
(a) Except as provided in division (b) of this section, whoever violates Section 891.061, 891.16, or 891.15(a) by failing to remit municipal income taxes deducted and withheld from an employee, is guilty of a misdemeanor of the first degree and is subject to a fine of not more than one thousand dollars ($1,000) and imprisonment for a term of up to six months, or both. In addition, the violation, if committed by a Village employee, is punishable by dismissal from office or discharge from employment, or both.
(b) Any person who discloses information received from the Internal Revenue Service in violation of Internal Revenue Code, Sections 7213(a), 7213A, or 7431 is guilty of a violation of Ohio R.C. 718.99(B), and may be liable for punishment as provided therein. In addition, the violation is punishable by dismissal from office or discharge from employment, or both.
(c) Each instance of access or disclosure in violation of Section 891.15(a) constitutes a separate offense.
(d) Whoever violates any provision of this chapter for which violation no penalty is otherwise provided, is guilty of a misdemeanor of the third degree on a first offense; and is subject to a fine of not more than five hundred dollars ($500.00) or imprisonment for a term of up to 60 days, or both. Subsequent violations of any provision of this chapter for which violation no penalty is other provided, are a first degree misdemeanor, subjecting the violator to a fine of not more than one thousand dollars ($1,000) or imprisonment for a term of up to six months, or both. By way of an illustrative enumeration, violations of this chapter include but are not limited to the following acts, conduct, and/or omissions:
(1) Fail, neglect or refuse to make any return or declaration required by this chapter; or
(2) Knowingly make any incomplete return; or
(3) Willfully fail, neglect, or refuse to pay the tax, penalties, and interest, or any combination thereof, imposed by this chapter; or
(4) Cause to not be remitted the municipal income tax withheld from qualifying wages of employees to the Village as required by Section 891.101; or
(5) Neglect or refuse to withhold or remit municipal income tax from employees; or
(6) Refuse to permit the Tax Administrator or any duly authorized agent or employee to examine his or her books, records, papers, Federal and State income tax returns, or any documentation relating to the income or net profits of a taxpayer; or
(7) Fail to appear before the Tax Administrator and to produce his or her books, records, papers, Federal and State income tax returns, or any documentation relating to the income or net profits of a taxpayer upon order or subpoena of the Tax Administrator; or
(8) Refuse to disclose to the Tax Administrator any information with respect to such person's income or net profits, or in the case of a person responsible for maintaining information relating to his or her employers' income or net profits, such person's employer's income or net profits; or
(9) Fail to comply with the provisions of this chapter or any order or subpoena of the Tax Administrator; or
(10) To avoid imposition or collection of municipal income tax, willfully give to an employer or prospective employer false information as to his or her true name, correct social security number and residence address, or willfully fail to promptly notify an employer or a prospective employer of any change in residence address and date thereof; or
(11) Fail, as an employer, agent of an employer, or other payer, to maintain proper records of employees residence addresses, total qualifying wages paid and municipal tax withheld, or to knowingly give the Tax Administrator false information; or
(12) Willfully fail, neglect, or refuse to make any payment of estimated municipal income tax for any taxable year or any part of any taxable year in accordance with this chapter; or
(13) Attempt to do anything whatsoever to avoid the payment of the whole or any part of the tax, penalties or interest imposed by this chapter.
(14) For purposes of this section, any violation that does not specify a culpable mental state or intent, shall be one of strict liability and no culpable mental state or intent shall be required for a person to be guilty of that violation.
(15) For purposes of this section, the term "person" shall, in addition to the meaning prescribed in Section 891.04, include in the case of a corporation, association, pass-through entity or unincorporated business entity not having any resident owner or officer within the city, any employee or agent of such corporation, association, pass-through entity or unincorporated business entity who has control or supervision over or is charged with the responsibility of filing the municipal income tax returns and making the payments of the municipal income tax as required by this chapter.
(Ord. 2015-6. Passed 11-17-15.)