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CITY OF XENIA, OHIO CODE OF ORDINANCES
DIRECTORY OF OFFICIALS (2023)
ADOPTING ORDINANCE
XENIA CITY CHARTER
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
PART FOURTEEN - BUILDING AND HOUSING CODE
PART SIXTEEN - FIRE CODE
TABLE OF SPECIAL LEGISLATION
PARALLEL REFERENCES
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§ 881.21 BOARD OF TAX REVIEW.
   (a)   Board of Tax Review.
      (1)   The Board of Tax Review shall consist of three (3) members.
         A.   Two (2) members shall be appointed by City Council and may not be employees of, elected officials of or contractors with the City at any time during their term or in the five (5) years immediately preceding the date of appointment.
         B.   One (1) member shall be appointed by the City Manager. This member may be an employee of the City but may not be the Director of Finance or equivalent officer, or the Tax Administrator or other similar official or an employee directly involved in City tax matters, or any direct subordinate thereof.
      (2)   The term for members of the Board of Tax Review appointed by City Council shall be two (2) years. There is no limit on the number of terms that a member may serve should the member be reappointed by City Council. The Board member appointed by the City Manager shall serve at the discretion of the City Manager.
      (3)   Members of the Board of Tax Review appointed by City Council may be removed by City Council by majority vote for malfeasance, misfeasance, or nonfeasance in office. To remove such a member, City Council must give the member a copy of the charges against the member and afford the member an opportunity to be publicly heard in person or by counsel in the member's own defense upon not less than ten days' notice. The decision by City Council on the charges is final and not appealable.
      (4)   A member of the Board who, for any reason, ceases to meet the qualifications for the position prescribed by this section shall resign immediately by operation of law.
      (5)   A vacancy in an unexpired term shall be filled in the same manner as the original appointment within sixty (60) days of when the vacancy was created. Any member appointed to fill a vacancy occurring prior to the expiration of the term for which the member's predecessor was appointed shall hold office for the remainder of such term. No vacancy on the Board shall impair the power and authority of the remaining members to exercise all the powers of the Board.
      (6)   If a member is temporarily unable to serve on the Board due to a conflict of interest, illness, absence or similar reason, City Council or the City Manager, whichever appointed the member shall appoint another individual to temporarily serve on the Board in the member's place. This appointment of such individual shall be subject to the same requirements and limitations as are applicable to the appointment of the member temporarily unable to serve.
      (7)   No member of the Board of Tax Review shall receive compensation, fee, or reimbursement of expenses for service on the Board.
   (b)   Notice of Right to Appeal an Assessment. Whenever the Tax Administrator issues an Assessment regarding an underpayment of municipal income tax or denies a refund claim, the Tax Administrator shall notify the taxpayer in writing at the same time of the taxpayer's right to appeal the Assessment or denial, the manner in which the taxpayer may appeal the Assessment or denial, and the address to which the appeal should be directed, and to whom the appeal should be directed.
   (c)   Appeal. Any person who has been issued an Assessment may appeal the assessment to the Board of Review by filing a request with the Board. The request shall be in writing, shall specify the reason or reasons why the Assessment should be deemed incorrect or unlawful and shall be filed within sixty (60) days after the taxpayer receives the Assessment.
   (d)   Hearing. The Board of Tax Review shall schedule a hearing to be held within sixty (60) days after receiving an appeal of an Assessment under division (c) of this section unless the taxpayer requests additional time to prepare or waives a hearing. If the taxpayer does not waive the hearing, the taxpayer may appear before the Board and may be represented by an attorney at law, certified public accountant or other representative. The Board may allow a hearing to be continued as jointly agreed to by the parties. In such a case, the hearing must be completed within one hundred twenty (120) days after the first day of the hearing, unless the parties agree otherwise.
   (e)   Determination by the Board of Review. The Board of Review may affirm, reverse or modify the Tax Administrator's Assessment or any part of that Assessment. The Board shall issue a final determination on the appeal within ninety (90) days after the Board's final hearing on the appeal, and shall send a copy of its final determination, by ordinary mail, to all of the parties to the appeal within fifteen (15) days after issuing the final determination. The taxpayer or the Tax Administrator may appeal the Board's final determination as provided in ORC 5717.011.
(Source: ORC 718.11(A) – (E))
   (f)   Rules and Regulations of the Board of Review.
      (1)   The Local Board of Tax Review created pursuant to this section shall adopt rules governing its procedures, including a schedule of related costs, and shall keep a record of its transactions. The rules governing the Local Board of Tax Review procedures shall be in writing and may be amended as needed by the Board.
      (2)   Records of transactions of the Board are not public records available for inspection under ORC 149.43. For this reason, any documentation, copies of returns or reports, final determinations or working papers for each case must be maintained in a secure location under the control of the Tax Administrator. No member of the Board of Tax Review may remove such documentation, copies of returns or reports, final determinations or working papers from the hearing.
      (3)   Hearings requested by a taxpayer before the Board of Tax Review created pursuant to this section are not meetings of a public body subject to ORC 121.22. For this reason, such hearings shall not be open to the public, and only those parties to the case may be present during the hearing.
         (Statutory reference: ORC 718.11(F))
(Ord. 2020-10. Adopted 04/23/20; Ord. 2023-31. Adopted 11/21/23)
§ 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)
§ 881.25 COLLECTION OF TAX AFTER TERMINATION OF CHAPTER.
   (a)   Levy and Collection of Tax. This Chapter shall continue effective, insofar as the levy of taxes and 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, until all of such taxes levied hereunder are fully paid and any and all suits and prosecutions for the collection of such taxes or for the punishment of violations of this Chapter have been fully terminated, subject to the limitations contained in Sections 881.12 and 881.99 of this Chapter.
   
   (b)   Returns. Annual returns due for all or any part of the last effective year of this Chapter shall be due on the date provided in Sections 881.04 and 881.05 (ORC Chapter 718.) as though the same were continuing.
(Ord. 15-33. Adopted 07/23/15; Ord. 2018-08. Adopted 02/22/18; Ord. 2020-10. Adopted 04/23/20)
§ 881.26 INCOME TAX REBATE PROGRAM.
   (a)   Eligibility. Where a qualifying non-retail business is subject to the provisions of Section 881.04 of this Chapter, it may be eligible for the City Income Tax Rebate Program. Qualifying businesses will be non-retail businesses including, but not limited to, manufacturing, distribution, research and development, or technology firms. The incentive program is available to qualifying new businesses or qualifying existing businesses.
   (b)   Rebate Program.
      (1)   The Income Tax Rebate Program will rebate a portion of withholding income taxes collected from qualifying non-retail businesses creating at least forty-five (45) new full-time jobs with a wage of one hundred fifty percent (150%) of the federal minimum wage, or twenty (20) jobs at four hundred percent (400%) of the federal minimum wage, or some combination such that the total payroll exceeds seven hundred and fifty thousand dollars ($750,000) for those jobs paying in excess of one hundred fifty percent (150%) of the federal minimum wage. At least twenty percent (20%) of the jobs will be held by City residents.
      (2)   If the qualifying non-retail business adds the requisite number of employees and payroll, they will be eligible for a rebate of withholding taxes paid based on a credit of up to one percent (1%) of the withholding income tax rate (i.e., credit of up to 1% of current 2.25 percent tax rate equating to 44.44% rebate of withholding taxes paid).
      (3)   Qualifying non-retail businesses are eligible for a rebate for up to five (5) years if they commit to staying in the City for at least ten (10) years. The rebate program will contain claw back provisions specified in the rebate agreement if the qualifying non-retail business leaves prior to the ten- (10) year period or significantly reduces employment.
   (c)   Council Approval. All rebate agreements are subject to the approval of City Council.
(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)
§ 881.27 RETURNS FILED PURSUANT TO OPT-IN PROVISIONS OF ORC 718.80 - 718.95.
   (a)   Adoption. The City hereby adopts and incorporates by reference ORC 718.80 to 718.95 for tax years beginning on or after January 1, 2018.
   (b)   Election to Opt-In to State System. A taxpayer, as defined in division (c) of this section, may elect to be subject to ORC 718.80 to 718.95 in lieu of the provisions of this Chapter.
   (c)   Taxpayer Defined. "Taxpayer" has the same meaning as in ORC 718.01, except that "taxpayer" does not include natural persons or entities subject to the tax imposed under ORC Chapter 5745. "Taxpayer" may include receivers, assignees, or trustees in bankruptcy when such persons are required to assume the role of a taxpayer.
(Ord. 2018-08. Adopted 0/22/18; Ord. 2020-10. Adopted 04/23/20; Ord. 2023-31. Adopted 11/21/23)
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