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(A) Nothing in this chapter prohibits the legislative authority of the village, or a Tax Administrator pursuant to authority granted to the Administrator by resolution or ordinance, to adopt rules to administer an income tax imposed by the village in accordance with this chapter. Such rules shall not conflict with or be inconsistent with any provision of this chapter. Taxpayers are hereby required to comply not only with the requirements of this chapter, but also to comply with the rules and regulations.
(B) All rules adopted under this section shall be published and posted on the internet.
(Ord. 2015-032, passed 9-21-2015)
(A) All property owners of real property located in the village who rent or otherwise lease the same, or any part thereof, to any person for residential dwelling purposes, including apartments, rooms and other rental accommodations, during any calendar year, or part thereof, commencing with the effective date of this section, shall file with the Tax Administrator on or before the January 31 first following such calendar year a written report disclosing the name, address, and also telephone number, if available, of each tenant known to have occupied on December 31 during such calendar year such apartment, room, or other residential dwelling rental property.
(B) The Tax Administrator may order the appearance before him or her, or his or her duly authorized agent, of any person whom he or she believes to have any knowledge of the name, address, and telephone number of any tenant of residential rental real property in the village. The Tax Administrator, or his or her duly authorized agent, is authorized to examine any person, under oath, concerning the name, address, and telephone number of any tenant of residential real property located in the village. The Tax Administrator, or his or her duly authorized agent, may compel the production of papers and records and the attendance of all personal before him or her, whether as parties or witnesses, whenever he or she believes such person has knowledge of the name, address, and telephone number of any tenant of residential real property in the village.
(C) Any property owner or person that violates one or more of the following shall be subject to § 38.99:
(1) Fails, refuses, or neglects to timely file a written report required by division (A) of this section;
(2) Makes an incomplete or intentionally false written report required by division (A) of this section;
(3) Fails to appear before the Tax Administrator or any duly authorized agent and to produce and disclose any tenant information pursuant to any order or subpoena of the Tax Administrator as authorized in this section; or
(4) Fails to comply with the provisions of this section or any order or subpoena of the Tax Administrator.
(Ord. 2015-032, passed 9-21-2015) Penalty, see § 38.99
(A) This chapter shall continue effective insofar as the levy of taxes is concerned until repealed, and insofar as the collection of taxes levied hereunder and actions or proceedings for collecting any tax so levied or enforcing any provisions of this chapter are concerned, it shall continue effective until all of said taxes levied hereunder in the aforesaid periods are fully paid and any and all suits and prosecutions for the collection of said taxes or for the punishment of violations of this chapter shall have been fully terminated, subject to the limitations contained in §§ 38.12 and 38.99.
(Ord. 2015-032, passed 9-21-2015)
The village hereby adopts the Regional Income Tax Agency (RITA) rules and regulations, including amendments that may be made from time to time, for use as the village’s income tax rules and regulations. In the event of a conflict with any provision(s) of the village income tax chapter and the RITA rules and regulations, this chapter will supersede. Until and if the contractual relationship between the village and RITA ceases, this section will supersede all other provisions within Chapter 38 regarding promulgation of rules and regulations by the Tax Administrator.
(Ord. 2015-032, passed 9-21-2015)
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