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PART TWO - CITY GOVERNMENT CODE
PART FOUR - TRAFFIC CODE
PART SIX - GENERAL OFFENSES
PART EIGHT - BUSINESS REGULATION AND TAXATION CODE
PART TEN - STREETS, UTILITIES AND PUBLIC SERVICES CODE
PART TWELVE - LAND DEVELOPMENT CODE
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PART SIXTEEN - FIRE CODE
TABLE OF SPECIAL LEGISLATION
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§ 881.13 AUDITS.
   (a)   Notice to Taxpayer. At or before the commencement of an audit, the Tax Administrator shall 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 shall inform the taxpayer when the audit is considered to have commenced.
   (b)   Audit. Except in cases involving suspected criminal activity, the Tax Administrator shall 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 on the grounds that the proposed time would cause inconvenience or hardship must offer reasonable alternative dates for the audit.
   (c)   Authorized Representative of the Taxpayer.
      (1)   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 shall 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.
      (2)   A taxpayer may refuse to answer any questions asked by Tax Administrator or other authorized 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)   Recording of Audit. A taxpayer may record, electronically or otherwise, the audit examination.
   (e)   Effect of Audit on Taxes Due. The failure of the Tax Administrator to comply with a provision of this section shall neither excuse a taxpayer from payment of any taxes owed by the taxpayer nor cure any procedural defect in a taxpayer's case.
   (f)   Effect of Audit on Penalties and Interest. If the Tax Administrator fails to substantially comply with the provisions of this section, the Tax Administrator, upon application by the taxpayer, shall excuse the taxpayer from penalties and interest arising from the audit.
(Source: ORC 718.36)
(Ord. 2020-10. Adopted 04/23/20)
§ 881.14 SERVICE OF ASSESSMENT.
   (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)
§ 881.15 ADMINISTRATION OF CLAIMS.
   (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)
§ 881.16 TAX INFORMATION CONFIDENTIAL.
   (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)
§ 881.17 FALSIFICATION; FRAUD.
   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)
§ 881.18 INTEREST AND PENALTIES.
   (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)
§ 881.19 AUTHORITY OF TAX ADMINISTRATOR; VERIFICATION OF INFORMATION.
   (a)   Administrative Powers of the Tax Administrator. Nothing in this Chapter shall limit the authority of the Tax Administrator to perform any of the following duties and functions, unless the performance of such duties or functions is expressly limited by a provision of the Ohio Revised Code, the City Charter, the Xenia City Code, or other City ordinance:
      (1)   Exercise all powers whatsoever of an inquisitorial nature as provided by this Chapter or other 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. 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 Charter, this Chapter, or other ordinance or resolution adopted in accordance with this Chapter.
      (2)   Appoint agents and prescribe their powers and duties.
      (3)   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 this Chapter or other law.
      (4)   Exercise the authority provided by this Chapter or other 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.
      (5)   Exercise the authority provided by this Chapter or other law relative to consenting to the compromise and settlement of tax claims.
      (6)   Exercise the authority provided by this Chapter or other law relative to the use of alternative apportionment methods by taxpayers in accordance with Section 881.03(e)(1) - (7) of this Chapter.
      (7)   Make all tax findings, determinations, computations, Assessments and orders the Tax Administrator is by this Chapter or other law authorized and required to make and, pursuant to the time limitations provided by this Chapter or other law, on the Tax Administrator's own motion, review, redetermine or correct any tax findings, determinations, computations, or orders the Tax Administrator has made, but the Tax Administrator shall not review, redetermine or correct any tax finding, determination, computation, or order which the Tax Administrator has made as to 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.
      (8)   Destroy any or all returns or other tax documents in the manner authorized by this Chapter or other law.
      (9)   Enter into an agreement with a taxpayer to simplify the withholding obligations described in Section 881.04(a) of this Chapter.
         (Source: ORC 718.24)
   (b)   Verification of Accuracy of Returns and Determinations of Liability.
      (1)   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 division (b) is required to furnish the opportunity for the Tax Administrator, or any authorized agent or employee, to investigate and examine such books, papers, records and/or federal and state income tax returns at a reasonable time and place designated in the request.
      (2)   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 (6) 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 City or for the withholding of such tax.
      (3)   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/or 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.
      (4)   No person issued written notice by the Tax Administrator compelling attendance at a hearing or examination or the production of books, papers, records and/or federal and state income tax returns under this division (b) shall fail to comply.
         (Source: ORC 718.23)
   (c)   Identifying Information.
      (1)   Nothing in this Chapter prohibits the Tax Administrator from requiring 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.
      (2)   When transmitting or otherwise making use of a tax document that contains a person's social security number, the Tax Administrator shall take all reasonable measures necessary to ensure that the number is not capable of being viewed by the general public including, when necessary, masking the number so that it is not discernible by the general public. The Tax Administrator shall not put a person's social security number on the outside of any material mailed to the person.
      (3)   A.   If the Tax Administrator makes a request for identifying information and the Tax Administrator does not receive valid identifying information within thirty (30) days of making the request, nothing in this Chapter prohibits the Tax Administrator from imposing a penalty upon the person to whom the request was directed pursuant to Section 881.18 of this Chapter, in addition to any applicable penalty described in Section 881.99 of this Chapter.
         B.   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 (c)(1) of this section within thirty (30) days after filing the next tax document requiring such identifying information, nothing in this Chapter prohibits the Tax Administrator from imposing a penalty pursuant to Section 881.18 of this Chapter.
         C.   The penalties provided for under divisions (c)(2)A. and B. 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 881.99 of this Chapter for a violation of 881.17 of this Chapter and any other penalties that may be imposed by the Tax Administrator under this Chapter or other applicable law.
            (Source: ORC 718.26)
   (d)   Contingency Pay. No person hired or retained by the Tax Administrator to examine or inspect a taxpayer's books shall be paid on a contingency basis.
(Source: ORC 718.31)
   (e)   Inclusion of Contact Information. All of the Tax Administrator's written correspondence to a taxpayer or other person shall include the name and contact information of an individual designated to receive inquiries regarding the correspondence when any of the following apply:
      (1)   The City has a population greater than thirty thousand (30,000) according to the most recent decennial census.
      (2)   The Tax Administrator charged with the administration of the tax is described in either division (tt)B. or (tt)C. of Section 881.02 of this Chapter.
The designated individual may be the Tax Administrator or an employee of the Tax Administrator.
(Source: ORC 718.39)
(Ord. 2020-10. Adopted 04/23/20; Ord. 2023-31. Adopted 11/21/23)
§ 881.20 REQUEST FOR OPINION OF THE TAX ADMINISTRATOR.
   (a)   Definition. An "opinion of the Tax Administrator" means an opinion issued under this section with respect to prospective City income tax liability; it does not include ordinary correspondence of the Tax Administrator.
   (b)   Taxpayer's Request for an Opinion of the Tax Administrator. 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, in accordance with the Rules and Regulations. The written response of the Tax Administrator shall 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 circumstance 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 City 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)   Effect of Opinion of the Tax Administrator. An opinion of the Tax Administrator shall remain in effect and shall 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 (1) 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)   Effect of Taxpayer Misrepresentation on Opinion of the Tax Administrator. 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. If the taxpayer knowingly has misrepresented the pertinent facts or omitted material facts with intent to defraud the City in order to obtain a more favorable opinion, the taxpayer may be in violation of Section 881.17 of this Chapter.
   (e)   Required Statement. If the Tax Administrator provides written advice under this section, the opinion shall 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)   Right of the Tax Administrator to Refuse to Issue Opinion. The Tax Administrator may refuse to offer an opinion on any request received under this section. Such refusal is not subject to appeal.
   (g)   Binding Only to Taxpayer Who Requested Opinion.
      (1)   This section binds the Tax Administrator only with respect to opinions of the Tax Administrator issued on or after January 1, 2016.
      (2)   An opinion of the Tax Administrator binds the Tax Administrator only with respect to the taxpayer for whom the opinion was prepared and does not bind the Tax Administrator of any other municipal corporation.
   (h)   Availability of Opinions. The Tax Administrator shall 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 shall 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.
   (i)   No Appeals. An opinion of the Tax Administrator issued under this section is not subject to appeal.
(Source: ORC 718.38)
(Ord. 2020-10. Adopted 04/23/20; Ord. 2023-31. Adopted 11/21/23)
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