§ 881.22 RULES AND REGULATIONS.

   (a)   Authority for Adoption. Nothing in this Chapter prohibits the City Council or the Tax Administrator, pursuant to authority granted to the Tax Administrator by resolution or ordinance, to adopt rules to administer the City's income tax in accordance with this Chapter. Such rules shall not conflict with or be inconsistent with any provision of this Chapter. All rules adopted under this section shall be published and posted on the City's website.

(Source: ORC 718.20)

   (b)   Adoption of RITA Rules and Regulations. The City hereby adopts the Regional Income Tax Agency (RITA) Rules & Regulations, including amendments that may be made from time to time, for use as the City's Income Tax Rules and Regulations. In the event of a conflict with any provision(s) of this Chapter and the Rules & Regulations, the provisions of this Chapter shall supersede. Until and if the contractual relationship between the City and RITA ceases, this division (b) shall supersede division (a) of this section regarding promulgation of rules and regulations by the Tax Administrator.

   (c)   Duty of Taxpayers. Taxpayers subject to the City's income tax are hereby required to comply not only with the requirements of this Chapter, but also to comply with the Rules and Regulations herein adopted.

(Ord. 15-33. Adopted 07/23/15; Ord. 15-61. Adopted 11/24/15; Ord. 2018-08. Adopted 02/22/18; Ord. 2020-10. Adopted 04/23/20)

§ 881.23 RENTAL AND LEASED PROPERTY.

   (a)   Roster of Tenants. All property owners of real property located in the City 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, and every owner of a mobile home park shall file with the Tax Administrator a semi-annual roster of the names and addresses of all persons residing in such rental, leased unit or premises, or mobile home park. Such semi-annual statement shall be filed on or before January 31st and July 31st of each year. In addition, every owner of one or more rental units, leased unit or premises, or mobile home park shall file a statement of any changes in the names or addresses on the last submitted semi-annual roster at the end of each month.

   (b)   Authority of Tax Administrator. The Tax Administrator may order the appearance before him or her, or his or her duly authorized agent, of any person whom the Tax Administrator believes to have any knowledge of the name, address and telephone number of any tenant of residential rental real property in the City. 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 City. The Tax Administrator, or his or her duly authorized agent, may compel the production of papers and records and the attendance of all persons 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 City.

   (c)   Violations. Any property owner or person that violates one or more of the following shall be subject to Section 881.99 of this Chapter:

      (1)   Fails, refuses or neglects to timely file a written report required by division (a) hereof; or

      (2)   Makes an incomplete or intentionally false written report required by division (a) hereof; or

      (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. 2020-10. Adopted 04/23/20)

§ 881.24 SAVINGS CLAUSE.

   This Chapter shall not apply to any person, firm or corporation, or to any property as to whom or which it is beyond the power of the City's Council to impose the income tax herein provided for. Any sentence, clause, section or part of this Chapter or any tax against or exception granted any individual or any of the several groups of persons, or forms of income specified herein if found to be unconstitutional, illegal or invalid, such unconstitutionality, illegality or invalidity shall affect only such clause, sentence, section or part of this Chapter and shall 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 Council that this chapter would have been adopted had such unconstitutional, illegal or invalid sentence, or part hereof, not been included therein.

(Ord. 2020-10. Adopted 04/23/20)