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(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.)
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