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(a) Definitions. As used in this section:
(1) "Last known address" means the address the Tax Administrator has at the time a document is originally sent by certified mail, or any address the Tax Administrator can ascertain using reasonable means such as the use of a change of address service offered by the postal service or an authorized delivery service under ORC 5703.056.
(2) "Undeliverable address" means an address to which the postal service or an authorized delivery service under ORC 5703.056 is not able to deliver an Assessment of the Tax Administrator, except when the reason for non-delivery is because the addressee fails to acknowledge or accept the Assessment.
(b) Service.
(1) Subject to division (c) of this section, a copy of each Assessment shall be served upon the person affected thereby either by personal service, by certified mail, or by a delivery service authorized under ORC 5703.056.
(2) With the permission of the person affected by an Assessment, 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. Delivery by such means satisfies the requirements for delivery under this section.
(c) Return of Certified Mail.
(1) A. If certified mail is returned because of an undeliverable address, the Tax Administrator shall utilize reasonable means to ascertain a new last known address, including the use of a change of address service offered by the postal service or an authorized delivery service under ORC 5703.056. If, after using reasonable means, the Tax Administrator is unable to ascertain a new last known address, the Assessment shall be sent by ordinary mail and considered served. If the ordinary mail is subsequently returned because of an undeliverable address, the Assessment remains appealable within sixty (60) days after the Assessment's postmark.
B. Once the Tax Administrator or other City official, or the designee of either, serves an Assessment on the person to whom the Assessment is directed, the person may protest the ruling of that Assessment by filing an appeal with the Board of Tax Review within sixty (60) days after the receipt of service. The delivery of an Assessment of the Tax Administrator under division (c)(1)A. of this section is prima facie evidence that delivery is complete and that the Assessment is served.
(2) If mailing of an Assessment by the Tax Administrator by certified mail is returned for some cause other than an undeliverable address, the Tax Administrator shall resend the Assessment by ordinary mail. The Assessment shall show the date the Tax Administrator sends the Assessment and include the following statement:
"This Assessment is deemed to be served on the addressee under applicable law ten (10) days from the date this Assessment was mailed by the Tax Administrator as shown on the Assessment, and all periods within which an appeal may be filed apply from and after that date."
Unless the mailing is returned because of an undeliverable address, the mailing of that information is prima facie evidence that delivery of the Assessment was completed ten (10) days after the Tax Administrator sent the Assessment by ordinary mail and that the Assessment was served.
(3) If the ordinary mail is subsequently returned because of an undeliverable address, the Tax Administrator shall proceed under division (c)(1)A. of this section. A person may challenge the presumption of delivery and service under this division in accordance with division (d) of this section.
(d) Appeal Based on Presumption of Delivery.
(1) A person disputing the presumption of delivery and service under division (c) of 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 twenty percent (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 (d)(1) of this section, and if that Assessment is subject to collection and is not otherwise appealable, the person must do so within sixty (60) days after the initial contact by the Tax Administrator or other City 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.
(e) Personal Service. Nothing in this section prohibits the Tax Administrator or the Tax Administrator's designee from delivering an Assessment by personal service.
(f) Stay of Collection Action. Collection actions taken upon any assessment being appealed under division (c)(1)B. of this section shall be stayed upon the pendency of an appeal under this section. If an appeal is filed pursuant to this section on a claim that has been delivered for collection, the collection activities with respect to the assessment shall be stayed.
(g) Additional Rules. Additional regulations as detailed in the Rules and Regulations shall apply.
(Source: ORC 718.18)
(Ord. 2020-10. Adopted 04/23/20; Ord. 2023-31. Adopted 11/21/23)
(a) Definitions. As used in this section, "claim" means a claim for an amount payable to the City that arises pursuant to the City's income tax imposed in accordance with this Chapter.
(b) Authority of Tax Administrator. Nothing in this Chapter prohibits the Tax Administrator from doing either of the following if such action is in the best interests of the City:
(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.
(c) No Appeal. The Tax Administrator's rejection of a compromise or payment-over-time agreement proposed by a person with respect to a claim shall not be appealable.
(d) Compromise; Payment-Over-Time Agreement.
(1) A person disputing the presumption of delivery and service under division (c) of 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 twenty percent (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 (d)(1) of this section, and if that Assessment is subject to collection and is not otherwise appealable, the person must do so within sixty (60) days after the initial contact by the Tax Administrator or other City 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.
(e) Personal Service. Nothing in this section prohibits the Tax Administrator or the Tax Administrator's designee from delivering an Assessment by personal service.
(f) Stay of Collection Action. Collection actions taken upon any assessment being appealed under division (c)(1)B. of this section shall be stayed upon the pendency of an appeal under this section. If an appeal is filed pursuant to this section on a claim that has been delivered for collection, the collection activities with respect to the assessment shall be stayed.
(g) Additional Rules. Additional regulations as detailed in the Rules and Regulations shall apply.
(Source: ORC 718.18)
(Ord. 2020-10. Adopted 04/23/20; Ord. 2023-31. Adopted 11/21/23)
(a) Confidentiality of Income Tax Information. Any information gained as a result of returns, investigations, hearings, or verifications required or authorized by this Chapter, the City's Charter, other ordinance or resolution, or any rule or regulation adopted pursuant to this Chapter or ORC Chapter 718. 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 City as authorized by this Chapter, the City's Charter, other ordinance or resolution, or any rule or regulation adopted pursuant to this Chapter or ORC Chapter 718. The 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) Income Tax Statistics. This section does not prohibit the City from publishing or disclosing statistics in a form that does not disclose information with respect to particular taxpayers.
(Source: ORC 718.13)
(Ord. 2020-10. Adopted 04/23/20)
No person shall knowingly make, present, aid or assist in the preparation or presentation of a false or fraudulent report, return, schedule, statement, claim and/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 knowingly procure, counsel or advise such change, alteration or amendment of the records upon which such report, return, schedule, statement, claim and/or document is based with intent to defraud the City or the Tax Administrator.
(Source: ORC 718.35)
(Ord. 2020-10. Adopted 04/23/20; Ord. 2023-31. Adopted 11/21/23)
(a) Definitions. As used in this section:
(1) "Applicable Law" means this Chapter, the resolutions, ordinances, codes, directives, instructions and rules adopted by the City and/or the Tax Administrator, provided such resolutions, ordinances, codes, directives, instructions and rules impose or directly or indirectly address the levy, payment, remittance or filing requirements of the City 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 (3) 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 City pursuant to this Chapter or other 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 percent, plus five percent (5%). The rate shall 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 City by a taxpayer, employer, any agent of the employer or any other payer pursuant to this Chapter or other 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 this Chapter or other 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 this Chapter or other 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 this Chapter or other 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 the employer, employer's agent or other payer is required to withhold from an employee's qualifying wages under this Chapter or other applicable law.
(Source: ORC 718.27)
(b) Application of Section.
(1) This section shall apply to the following:
A. Any City income tax return required to be filed under this Chapter 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 City on or after January 1, 2016, for taxable years beginning on or after January 1, 2016.
(2) This section does not apply to City income tax 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 shall be subject to Chapter 880. of the Xenia City Code.
(c) Penalties and Interest. The City may impose on a taxpayer, employer, any agent of the employer, and other payer, and will attempt to collect, the interest amounts and penalties prescribed in this division (c) when the taxpayer, employer, any agent of the employer, or any other payer for any reason fails, in whole or in part, to make to the City timely and full payment or remittance of City income tax, estimated income tax or withholding tax or to file timely with the City any return required to be filed.
(1) Interest shall be imposed at the Interest Rate described in division (a) of this section, per annum, on all unpaid income tax, unpaid estimated income tax, and unpaid withholding tax.
(2) A. With respect to unpaid income tax and unpaid estimated income tax, the City may impose a penalty equal to fifteen percent (15%) of the amount not timely paid.
B. With respect to any unpaid withholding tax, the City may impose a penalty not exceeding fifty percent (50%) of the amount not timely paid.
(3) A. For tax years ending on or before December 31, 2022, with respect to returns other than estimated income tax returns, the City may impose a penalty of twenty-five dollars ($25) 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) for each failure.
B. For tax years ending on or after January 1, 2023, with respect to returns other than estimated income tax returns, the City may impose a penalty not exceeding twenty-five dollars ($25) for each failure to timely file each return, regardless of the liability shown thereon, except that the City shall abate or refund the penalty assessed on a taxpayer's first failure to timely file a return after the taxpayer files that return.
(d) Limitations.
(1) With respect to the income taxes, estimated income taxes, withholding taxes, and returns, neither the City nor the Tax Administrator shall impose, seek to collect, or collect any penalty, amount of interest, charges, or additional fees not described in this Chapter.
(2) With respect to the income taxes, estimated income taxes, withholding taxes, and returns not described in division (a) of this section, nothing in this section requires the City to refund or credit any penalty, amount of interest, charges, or additional fees the City has properly imposed or collected before January 1, 2016.
(e) Authority of the Tax Administrator. Nothing in this section limits the authority of the City to abate or partially abate penalties or interest imposed under this section when the Tax Administrator determines, in the Tax Administrator's sole discretion, that such abatement is appropriate.
(f) Publication of Interest Rate. By the thirty-first (31st) day of October of each year, the City shall publish the Interest Rate described in division (a) of this section applicable to the next succeeding calendar year.
(g) Collection of Post-Judgment Collection Costs and Fees. The City may impose on the taxpayer, employer, any agent of the employer, or any other payer the City's post-judgment collection costs and fees, including attorney's fees.
(Source: 718.27)
(Ord. 15-33. Adopted 07/23/15; Ord. 2018-08. Adopted 02/22/18; Ord. 2020-10. Adopted 04/23/20; Ord. 2023-31. Adopted 11/21/23)
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