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(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.)