(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)