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Xenia, OH Code of Ordinances
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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§ 881.22 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)
§ 881.99 VIOLATIONS; PENALTIES.
   (a)   Fraud; Disclosure of Tax Information; Failure to Remit Withheld Income Taxes.
      (1)   Whoever violates Section 881.17 or Section 881.04 of this Chapter by failing to remit City income taxes deducted and withheld from an employee, shall be guilty of a misdemeanor of the first degree and shall be subject to a fine of not more than one thousand dollars ($1,000) or imprisonment for a term of up to six (6) months, or both.
      (2)   Except as provided in division (b) of this section, whoever violates Section 881.16(a) of this Chapter shall be guilty of a misdemeanor of the first degree and shall be subject to a fine of not more than one thousand dollars ($1,000) or imprisonment for a term of up to six (6) months, or both, unless the violation is punishable by City ordinance or resolution requiring dismissal from office or discharge from employment, or both, in which case the City ordinance or resolution shall govern.
   (b)   Disclosure of Information in Violation of the Internal Revenue Code. Any person who discloses information received from the Internal Revenue Service in violation of Section 881.16 (a) of this Chapter shall be guilty of a felony of the fifth degree and shall be subject to a fine of not more than five thousand dollars ($5,000) plus the costs of prosecution, or imprisonment for a term not exceeding five (5) years, or both, unless the violation is punishable by City ordinance requiring dismissal from office or discharge from employment, or both, in which case the City ordinance shall govern.
   (c)   Separate Offenses. Each instance of access or disclosure in violation of Section 881.16(a) of this Chapter constitutes a separate offense.
(Source: ORC 718.99)
   (d)   Other Violations; Penalties. Whoever violates any provision of this Chapter for which violation no penalty is otherwise provided, is guilty of a misdemeanor of the fourth degree on a first offense; on a second offense within one (1) year after the first offense, the person is guilty of a misdemeanor of the second degree; on each subsequent offense within one (1) year after the first offense, the person is guilty of a misdemeanor of the first degree. By way of an illustrative enumeration, violations of this Chapter shall include but not be limited to the following acts, conduct, and/or omissions:
      (1)   Fail, neglect or refuse to make any return or declaration required by this Chapter.
      (2)   Knowingly make any incomplete return.
      (3)   Willfully fail, neglect or refuse to pay the tax, penalties, and interest, or any combination thereof, imposed by this Chapter.
      (4)   Neglect or refuse to withhold or remit City income tax from employees.
      (5)   Refuse to permit the Tax Administrator or any duly authorized agent or employee to examine his or her books, records, papers, federal and state income tax returns or any documentation relating to the income or net profits of a taxpayer.
      (6)   Fail to appear before the Tax Administrator and to produce his or her books, records, papers, federal and state income tax returns or any documentation relating to the income or net profits of a taxpayer upon order or subpoena of the Tax Administrator.
      (7)   Refuse to disclose to the Tax Administrator any information with respect to such person's income or net profits, or in the case of a person responsible for maintaining information relating to his or her employer's income or net profits, such person's employer's income or net profits.
      (8)   Fail to comply with the provisions of this Chapter or any order or subpoena of the Tax Administrator authorized hereby.
      (9)   To avoid imposition or collection of City income tax, willfully give to an employer or prospective employer false information as to his or her true name, correct social security number and residence address, or willfully fail to promptly notify an employer or a prospective employer of any change in residence address and date thereof.
      (10)   Fail, as an employer, agent of an employer or other payer, to maintain proper records of employees' residence addresses, total qualifying wages paid and municipal tax withheld, or to knowingly give the Tax Administrator false information.
      (11)   Willfully fail, neglect or refuse to make any payment of estimated City income tax for any taxable year or any part of any taxable year in accordance with this Chapter.
      (12)   Attempt to do anything whatsoever to avoid the payment of the whole or any part of the tax, penalties or interest imposed by this Chapter.
   (e)   Strict Liability. For purposes of this section, any violation that does not specify a culpable mental state or intent, shall be one of strict liability and no culpable mental state or intent shall be required for a person to be guilty of that violation.
   (f)   Definition. For purposes of this section, the term "person" shall, in addition to the meaning prescribed in Section 881.02, include in the case of a corporation, association, pass-through entity or unincorporated business entity not having any resident owner or officer within the City, any employee or agent of such corporation, association, pass-through entity or unincorporated business entity who has control or supervision over or is charged with the responsibility of filing the municipal income tax returns and making the payments of the City income tax as required by this Chapter.
(Source: ORC 718.99)
(Ord. 2018-08. Adopted 02/22/18; Ord. 2020-10. Adopted 04/23/20; Ord. 2023-31. Adopted 11/21/23)