CHAPTER 141
Income Tax
|
141.01 |
Purpose |
141.10 |
Investigative
powers of Tax Administrator, Penalty for Divulging Confidential
Information |
|
141.02 |
Definitions |
141.11 |
Interest
and Penalties |
|
141.03 |
Imposition
of Tax |
141.12 |
Collection
of Unpaid Tax and Refunds for Overpayment |
|
141.04 |
Effective
Period |
141.13 |
Violations
and Penalties |
|
141.05 |
Allocation
of Funds |
141.14 |
Board
of Income Tax Appeal |
|
141.06 |
Return
& Payment of Tax |
141.15 |
Rental
Property |
|
141.07 |
Collection
at Source |
141.16 |
Contract
Provisions |
|
141.08 |
Declarations
of Estimated Tax |
141.17 |
Saving
Clause |
|
141.09 |
Appointment
and Duties of Tax Administrator |
|
|
141.01
PURPOSE.
To
provide funds for the purposes of general municipal operations, street
maintenance and construction, new equipment and capital improvements, there
shall be and is hereby levied a tax on qualifying wages, commissions and other
compensation, and on net profits and other taxable income as hereinafter
provided.
141.02
DEFINITIONS.
A.
As
used in this Chapter the following words shall have the meanings ascribed to
them in this section, except as and if the context clearly indicates or requires
a different meaning.
1.
“Adjusted
federal taxable income” means a C corporation’s federal taxable income before
net operating losses and special deductions as determined under the Internal
Revenue Code, adjusted as follows:
a. Deduct intangible
income to the extent included in federal taxable income. The deduction shall be allowed
regardless of whether the intangible income relates to assets used in a trade or
business or assets held for the production of income;
b. Add an amount
equal to five percent (5%) of intangible income deducted under division
(A)(1)(a) of this section, but excluding that portion of intangible income
directly related to the sale, exchange, or other disposition of property
described in section 1221 of the Internal Revenue Code;
c.
Add
any losses allowed as a deduction in the computation of federal taxable income
if the losses directly relate to the sale, exchange, or other disposition of an
asset described in section 1221 or 1231 of the Internal Revenue
Code;
d.
(i)
Except as provided in division (A)(1)(d)(ii) of this section, deduct
income and gain included in federal taxable income to the extent the income and
gain directly relate to the sale, exchange, or other disposition of an asset
described in section 1221 or 1231 of the Internal Revenue
Code;
(ii)
Division (A)(1)(d)(i) of this section does not apply to the extent the
income or gain is income or gain described in section 1245 or 1250 of the
Internal Revenue Code.
e. Add taxes on or
measured by net income allowed as a deduction in the computation of federal
taxable income;
f. In the case
of a real estate investment trust and regulated investment company, add all
amounts with respect to dividends to, distributions to, or amounts set aside for
or credited to the benefit of investors and allowed as a deduction in the
computation of federal taxable income;
g.
If
the taxpayer is not a C corporation and is not an individual, the taxpayer shall
compute adjusted federal taxable income as if the taxpayer were a C corporation,
except:
(i)
Guaranteed payments and other similar amounts paid or accrued to a
partner, former partner, member, or former member shall not be allowed as a
deductible expense; and
(ii)
Amounts paid or accrued to a qualified self-employed retirement plan with
respect to an owner or owner-employee of the taxpayer, amounts paid or accrued
to or for health insurance for an owner or owner-employee, and amounts paid or
accrued to or for life insurance for an owner or owner-employee shall not be
allowed as a deduction.
Nothing
in division (A)(1) of this section shall be construed as allowing the taxpayer
to add or deduct any amount more than once or shall be construed as allowing any
taxpayer to deduct any amount paid to or accrued for purposes of federal
self-employment tax.
Nothing
in this chapter shall be construed as limiting or removing the ability of any
municipal corporation to administer, audit, and enforce the provisions of its
municipal income tax.
2. "Association"
means a partnership, limited partnership, S corporation or any other form of
unincorporated enterprise, owned by one or more persons.
3. "Board of Income
Tax Appeal" (Board of Appeals, Board of Adjudication, etc.) means the Board
created by and constituted as provided for in section
141.14.
4. "Business" means
an enterprise, activity, profession or undertaking of any nature conducted for
profit or ordinarily conducted for profit, whether by an individual,
partnership, fiduciary, trust, association, corporation or any other entity,
including but not limited to the renting or leasing of property, real, personal
or mixed.
5. "Corporation"
means a corporation or joint stock association organized under the laws of the
6. "Domicile" means
a principal residence that the taxpayer intends to use for an indefinite time
and to which whenever he is absent he intends to return. A taxpayer has only one domicile even
though he may have more than one residence.
7. "Employee" means
one who works for wages, salary, commission or other types of compensation in
the services of an employer.
8. "Employer" means
an individual, partnership, association, corporation, governmental body, unit or
agency, or any other entity, whether or not organized for profits, who or that
employs one or more persons on a salary, wage, commission or other compensation
basis.
9. "Fiscal year"
means an accounting period of twelve (12) months or less ending on any day other
than December 31.
10. “Form 2106" means Internal
Revenue Service Form 2106 filed by a taxpayer pursuant to the Internal Revenue
Code.
11. “Form 1099-MISC,
Miscellaneous Income” means Internal Revenue Service Form
1099-
MISC filed by a taxpayer pursuant to the Internal Revenue
Code,
12.
“Form
W-2G, Certain Gambling Winnings” means Internal Revenue Service
Form
W-2G filed by a taxpayer pursuant to the
Internal Revenue Code.
13. “Form 5754, Statement
by Person(s) Receiving Gambling Winnings” means Internal Revenue Service Form
5754 filed by a taxpayer pursuant to the Internal Revenue
Code.
14. “Generic form” means an
electronic or paper form designed for reporting estimated municipal income taxes
and annual municipal income tax liability or for filing a refund claim that is
not prescribed by a particular municipal corporation for the reporting of that
municipal corporation’s tax on income.
15. “Gross receipts" means
total income of taxpayers from whatever source derived.
16. “Income from a
pass-through entity” means partnership income of partners, membership interests
of members of a limited liability company, distributive shares of shareholders
of an S corporation, or other distributive or proportionate ownership shares of
income from other pass-through entities.
17. “Intangible income” means
income of any of the following types:
income yield, interest, capital gains, dividends, or other income arising
from the ownership, sale, exchange, or other disposition of intangible property
including, but not limited to, investments, deposits, money, or credits as those
terms are defined in Chapter 5701 of the Ohio Revised Code, and patents,
copyrights, trademarks, trade names, investments in real estate investment
trusts, investments in regulated investment companies, and appreciation on
deferred compensation. “Intangible
income” does not include prizes, awards, or other income associated with any
lottery winnings or other similar games of chance.
18. "Internal Revenue Code" means
the Internal Revenue Code of 1986, 100 Stat. 2085, 26 U.S.C. 1, as
amended.
19. "Internet" means the
international computer network of both Federal and nonfederal interoperable
packet switched data networks, including the graphical sub network known as the
World Wide Web.
20. "Joint Economic Development
District" means districts created under the Ohio Revised Code sections 715.70
through 715.83, as amended from time to time.
21. “Limited liability company”
means a limited liability company formed under Chapter 1705 of the Ohio Revised
Code or under the laws of another state.
22. "Municipality" means the City
of
23. “Net profit” for a taxpayer
other than an individual means adjusted federal taxable income and “net profit”
for a taxpayer who is an individual means the individual’s profit, other than
amounts described in division (F) of section 141.03, required to be reported on
schedule C, schedule E, or schedule F.
24. “Nonqualified deferred
compensation plan” means a compensation plan described in section 3121(v)(2)(C)
of the Internal Revenue Code.
25. "Nonresident" means an
individual domiciled outside the Municipality.
26. “Nonresident incorporated
business entity” means an incorporated business entity not having an office or
place of business within the Municipality.
27. “Nonresident unincorporated
business entity” means an unincorporated business entity not having an office or
place of business within the Municipality.
28. “Other payer” means any
person, other than an individual’s employer or the employer’s agent that pays an
individual any amount included in the federal gross income of the
individual.
29. “Owner” means a partner of a
partnership, a member of a limited liability company, a shareholder of an S
corporation, or other person with an ownership interest in a pass-through
entity.
30. “Owner’s proportionate
share”, with respect to each owner of a pass-through entity, means the ratio of
(a) the owner’s income from the pass-through entity that is subject to taxation
by the municipal corporation, to (b) the total income from that entity of all
owners whose income from the entity is subject to taxation by that municipal
corporation.
31. “Pass-through entity” means a
partnership, Limited Liability Company, S corporation, or any other class of
entity the income or profits from which are given pass-through treatment under
the Internal Revenue Code.
32. “Person” includes
individuals, firms, companies, business trusts, estates, trusts, partnerships,
limited liability companies, associations, corporations, governmental entities,
and any other entity.
33. "Place of business" means any
bona fide office, other than a mere statutory office, factory, warehouse, or
other space, which is occupied and used by the taxpayer in carrying on any
business activity, individually or through one or more of his regular employees
regularly in attendance.
34. “Principal place of business”
means in the case of an employer having headquarters’ activities at a place of
business within a taxing municipality, the place of business at which the
headquarters is situated. In the
case of any employer not having its headquarters’ activities at a place of
business within a taxing municipality, the term means the largest place of
business located in a taxing municipality.
35. "Qualified plan" means a
retirement plan satisfying the requirements under section 401 of the Internal
Revenue Code as amended.
36. “Qualifying wages” means
wages, as defined in section 3121(a) of the Internal Revenue Code, without
regard to any wage limitations, adjusted in accordance with section 718.03(A) of
the Ohio Revised Code.
37. "Resident" means an
individual domiciled in the Municipality.
38. “Resident incorporated
business entity” means an incorporated business entity whose office; place or
operations or business situs is within the Municipality.
39. “Resident unincorporated
business entity” means an unincorporated business entity having an office or
place of business within the Municipality.
40. "Return preparer" means any
person other than a taxpayer that is authorized by a taxpayer to complete or
file an income tax return, report, or other document for or on behalf of the
taxpayer.
41. "Schedule C" means Internal
Revenue Service schedule C filed by a taxpayer pursuant to the Internal Revenue
Code.
42. “Schedule E” means Internal
Revenue Service schedule E filed by a taxpayer pursuant to the Internal Revenue
Code.
43. “Schedule F” means Internal
Revenue Service schedule F filed by a taxpayer pursuant to the Internal Revenue
Code.
44. “S corporation” means a
corporation that has made an election under subchapter S of Chapter 1 of
Subtitle A of the Internal Revenue Code for its taxable
year.
45.
"Tax Administrator" means the
person appointed to administer the Municipality’s Income Tax Ordinance and to
direct the operation of the Municipal Income Tax Department or the person
executing the duties of the Tax Administrator. This term may include the Finance
Director or his appointed designee.
46. “Taxable income” means
qualifying wages paid by an employer or employers, compensation for personal
services, other income defined by statute as taxable, and/or adjusted federal
taxable income from the operation of a business, profession, or other enterprise
or activity adjusted in accordance with the provisions of this
Chapter.
47. “Taxable year” means the
corresponding tax-reporting period as prescribed for the taxpayer under the
Internal Revenue Code. In the case
of a return for a fractional part of a year, the period for which such return is
required to be made.
48. “Taxing municipality” means a
municipality levying a tax on income earned by noresidents working within such
municipality or on income earned by its residents.
49. “Taxpayer” means a person
subject to a tax on income levied by a municipal corporation. “Taxpayer” does not include any person
that is a disregarded entity or a qualifying subchapter S subsidiary for federal
income tax purposes, but “taxpayer” includes any other person who owns the
disregarded entity or qualifying subchapter S subsidiary.
B.
The singular shall include the plural, the masculine shall include the
feminine and the neuter, and all periods set forth shall be inclusive of the
first and last mentioned dates.
141.03 IMPOSITION OF
TAX.
A.
Basis of Imposition.
Subject to provisions of section 141.01, an annual tax shall be, and is
hereby, levied on and after January 1, 1968, at the rate of one per cent (1%)
per annum upon the following:
1. On all qualifying
wages, salaries, including sick, vacation, severance and any pay as part of an
employee buyout or wage continuation plan, commissions, prize moneys, tips and
gratuities, other compensation, and other taxable income earned or received by
residents of the Municipality;
2. On all qualifying
wages, salaries,
including sick, vacation, severance and any pay as part of an employee buyout or
wage continuation plan
commissions, tips and gratuities, other compensation, and other taxable income
earned or received by nonresidents for work done, or services performed or
rendered, in the Municipality;
3. On the portion
attributable to the Municipality of the net profits earned by all resident
unincorporated businesses, pass-through entities, professions or other
activities, derived from work done or services performed or rendered, and
business or other activities conducted in the Municipality. On the portion of the distributive share
of the net profits earned by a resident owner of a resident unincorporated
business entity or pass-through entity not attributable to the Municipality and
not levied against such unincorporated business entity or pass-through
entity.
4. On the portion
attributable to the Municipality on the net profits by all nonresident
unincorporated businesses, pass-through entities, professions or other
activities, derived from work done or services performed or rendered and
business or other activities conducted in the Municipality, whether or not such
unincorporated business entity has an office or place of business in the
Municipality. On the portion of the
distributive share of the net profits earned by a resident owner of a
nonresident unincorporated business entity or pass-through entity not
attributable to the Municipality and not levied against such unincorporated
business entity or pass-through entity.
5. On the portion
attributable to the Municipality of the net profits earned by all corporations
that are not pass-through entities from work done or services performed or
rendered and business or other activities conducted in the Municipality, whether
or not such corporations have an office or place of business in the
Municipality.
6. On all income
received as gambling winnings as reported on IRS Form W-2G, Form 5754 and or any
other Form required by the Internal Revenue Service that reports winnings from
gambling, prizes and lottery winnings.
B.
Businesses Both In and Outside the Municipal Boundaries. This section does not apply to taxpayers
that are subject to and required to file reports under Chapter 5745, of the Ohio
Revised Code. Except as otherwise
provided in division (D) of this section, net profit from a business or
profession conducted both within and without the boundaries of a municipal
corporation shall be considered as having a taxable situs in such municipal
corporation for purposes of municipal income taxation in the same proportion as
the average ratio of the following:
1. Multiply the
entire net profits of the business by a business apportionment percentage to be
determined by:
a. The average
original cost of the real and tangible personal property owned or used by the
taxpayer in the business or profession in such municipal corporation during the
taxable period to the average original cost of all of the real and tangible
personal property owned or used by the taxpayer in the business or profession
during the same period, wherever situated.
As
used in the preceding paragraph, real property shall include property rented or
leased by the taxpayer and the value of such property shall be determined by
multiplying the annual rental thereon by eight;
b. Wages, salaries,
and other compensation paid during the taxable period to persons employed in the
business or profession for services performed in such municipal corporation to
wages, salaries, and other compensation paid during the same period to persons
employed in the business or profession, wherever their services are performed,
excluding compensation that is not taxable by the municipal corporation under
section 718.011 of the Ohio Revised Code;
c. Gross receipts of
the business or profession from sales made and services performed during the
taxable period in such municipal corporation to gross receipts of the business
or profession during the same period from sales and services, wherever made or
performed.
d. Adding together
the percentages determined in accordance with subsections B. 1. a. b. and c. hereof, or such of
the aforesaid percentages as are applicable to the particular taxpayer and
dividing the total so obtained by the number of percentages used in deriving
such total.
.1 A factor is applicable even though
it may be apportioned entirely in or outside the
Municipality.
.2 Provided however, that in the event
a just and equitable result cannot be obtained under the formula provided for
herein, the Tax Administrator, upon application of the taxpayer, shall have the
authority to substitute other factors or methods calculated to effect a fair and
proper apportionment.
C. As
used in division (B) of this section, “sales made in a municipal corporation”
mean:
1. All sales of tangible personal
property delivered within such municipal corporation regardless of where title
passes if shipped or delivered from a stock of goods within such municipal
corporation;
2. All sales of tangible personal
property delivered within such municipal corporation regardless of where title
passes even though transported from a point outside such municipal corporation
if the taxpayer is regularly engaged through its own employees in the
solicitation or promotion of sales within such municipal corporation and the
sales result from such solicitation or promotion;
3. All sales of tangible personal
property shipped from a place within such municipal corporation to purchasers
outside such municipal corporation regardless of where title passes if the
taxpayer is not, through its own employees, regularly engaged in the
solicitation or promotion of sales at the place where delivery is
made.
D.
Except as otherwise provided in division (E) of this section, net profit
from rental activity not constituting a business or profession shall be subject
to tax only by the municipal corporation in which the property generating the
net profit is located.
E.
This section does not apply to individuals who are residents of the
Municipality and, except as otherwise provided in section 718.01 of the Ohio
Revised Code, the Municipality may impose a tax on all income earned by
residents of the Municipality to the extent allowed by the United States
Constitution.
F.
Net Operating Loss (NOL).
2. The net loss from an
unincorporated business activity may not be used to offset salaries, wages,
commissions (to the extent that they are reported on form W-2) or other
compensation. However, if a taxpayer is engaged in two or more taxable business
activities to be included in the same return, the net loss of one unincorporated
business activity (except any portion of a loss reportable for municipal income
tax purposes to another municipality) may be used to offset the profits of
another for purposes of arriving at overall net profits.
G.
Consolidated Returns.
1.
A consolidated return may be filed by a group of corporations who are
affiliated through stock ownership if that affiliated group filed for the same
tax period a consolidated return for Federal income tax purposes pursuant to
section 1501 of the Internal Revenue Code.
A consolidated return must include all companies that are so
affiliated.
H.
Exclusions.
The
provisions of this Chapter shall not be construed as levying a tax upon the
following:
1.
Proceeds from welfare benefits, unemployment insurance benefits, social
security benefits, and qualified retirement plans as defined by the Internal
Revenue Service.
2.
Proceeds of insurance, annuities, workers’ compensation insurance,
permanent disability benefits, compensation for damages for personal injury and
like reimbursements, not including damages for loss of profits and
wages.
3.
Dues, contributions and similar payments received by charitable,
religious, educational organizations, or labor unions, trade or professional
associations, lodges and similar organizations.
4.
Gains from involuntary conversion, cancellation of indebtedness, interest
on Federal obligations and income of a decedent’s estate during the period of
administration (except such income from the operation of a
business).
5.
Alimony.
6.
Compensation for damage to property by way of insurance or
otherwise.
7.
Interest
and dividends from intangible property.
8.
Military pay or allowances of members of the Armed Forces of the
9.
Income of any charitable, educational, fraternal or other type of
nonprofit association or organization enumerated in Ohio Revised Code 718.01 to
the extent that such income is derived from tax-exempt real estate, tax-exempt
tangible or intangible property, or tax-exempt activities.
10.
Any association or organization falling in the category listed in the
preceding paragraph receiving income from non-exempt real estate, tangible or
intangible personal property, or business activities of a type ordinarily
conducted for profit by taxpayers operating for profit shall not be excluded
hereunder.
11.
In the event any association or organization receives taxable income as
provided in the preceding paragraph from real or personal property ownership or
income producing business located both within and without the corporate limits
of the Municipality, it shall calculate its income apportioned to the
Municipality under the method or methods provided above.
12.
If exempt for federal income tax purposes, fellowship and scholarship
grants are excluded from Municipal income tax.
13.
The rental value of a home furnished to a minister of the gospel as part
of his compensation, or the rental allowance paid to a minister of the gospel as
part of his compensation, to the extent used by him to rent or provide a home
pursuant to section 107 of the Internal Revenue Code.
14.
Compensation paid under section 3501.28 or 3501.36 of the Ohio Revised
Code to a person serving as a precinct official, to the extent that such
compensation does not exceed one thousand dollars ($1,000) annually. Such compensation in excess of one
thousand dollars may be subjected to taxation. The payer of such compensation is not
required to withhold Municipal tax from that compensation.
15.
Compensation paid to an employee of a transit authority, regional transit
authority, or a regional transit commission created under Chapter 306 of the
Ohio Revised Code for operating a transit bus or other motor vehicle for the
authority or commission in or through the Municipality, unless the bus or
vehicle is operated on a regularly scheduled route, the operator is subject to
such tax by reason of residence or domicile in the Municipality, or the
headquarters of the authority or commission is located within the
Municipality.
16.
The Municipality shall not tax the compensation paid to a nonresident
individual for personal services performed by the individual in the Municipality
on twelve (12) or fewer days in a calendar year unless one of the following
applies:
a.
The
individual is an employee of another person, the principal place of business of
the individual’s employer is located in another municipality in
b. The individual is a professional
entertainer or professional athlete, the promoter of a professional
entertainment or sports event, or an employee of such promoter, all as may be
reasonably defined by the Municipality.
17.
The income of a public utility, when that public utility is subject to
the tax levied under section 5727.24 or 5727.30 of the Ohio Revised Code, except
a municipal corporation may tax the following, subject to Chapter 5745. of the
a. The income of an
electric company or combined company;
b. The income of a
telephone company.
As used in division (F)(17) of this section, “combined company”,
“electric company”, and “telephone company” have the same meanings as in section
5727.01 of the Ohio Revised Code.
18.
An S corporation shareholder’s distributive share of net profits of the S
corporation, other than any part of the distributive share of net profits that
represents wages as defined in section 3121(a) of the Internal Revenue Code or
net earnings from self-employment as defined in section 1402(a) of the Internal
Revenue Code, to the extent such distributive share would not be allocated or
apportioned to this state under division (B)(1) and (2) of section 5733.05 of
the Ohio Revised Code if the S corporation were a corporation subject to the
taxes imposed under Chapter 5733. of the
19.
Personal earnings of any natural person under eighteen
years of age.
20.
On the first one thousand dollars ($1,000) of income
received by any mentally retarded or developmentally disabled employee from a
sheltered workshop for adults with mental retardation and developmental
disabilities operating in compliance with rules, regulations and standards set
by the Ohio Department of Mental Retardation and Developmental
Disabilities.
21.
Generally the above noted items in this section are the only forms of
income not subject to the tax. Any
other income, benefits, or other forms of compensation shall be
taxable.
141.04 EFFECTIVE
PERIOD.
Said
tax shall be levied, collected and paid with respect to the salaries, wages,
commissions and other compensation earned and shall be levied with respect to
the net profits of the businesses, professional or other activities earned from
and after the effective date of this Tax Code. Said tax shall continue in effect for an
indefinite period.
141.05
ALLOCATION OF FUNDS.
The funds collected
under this chapter shall be applied for the following purposes and in the
following order:
(a)
Such part thereof as shall be necessary to defray all costs of collecting
the taxes levied by this chapter, and enforcing the provisions
thereof.
(b)
Such part thereof as Council may appropriate for the purpose of street
maintenance, construction and repair.
(c) Such
part thereof as Council may appropriate for the purpose of paying the cost of
general Municipal operations.
(d) Such part
thereof as Council may appropriate for the purpose of paying the cost of new
equipment and capital improvements.
(Ord. 924‑73. Passed
5‑24‑73.)
141.06 RETURN AND PAYMENT OF
TAX.
A.
On or before April 15th of each year, every resident subject
to the provisions of section 141.03, paragraph A through H inclusive, of the
Ordinance shall, except hereinafter provided, make and file with the Tax
Administrator a Municipal tax return on a form prescribed by and acceptable to
the Tax Administrator, whether or not a tax is due. When the return is made for a fiscal
year or other period different from the calendar year, the return shall be filed
on or before the fifteenth (15th) day of the fourth (4th)
month following the end of such fiscal year or period. The Tax Administrator is hereby
authorized to provide by regulation that the return of an employer or employers,
showing the amount of Municipal tax deducted by said employer or employers from
the qualifying wages, commissions, other compensation, and other taxable income
of a nonresident employee, and paid by him or them to the Tax Administrator may
be accepted as the return required of a nonresident employee whose sole income,
subject to tax under this Tax Code, is such qualifying wages, commissions, other
compensation, and other taxable income.
B.
A husband and wife may file either separate returns or a joint return for
municipal purposes, even though one of the spouses has neither taxable income
nor deductions included on the Municipal return regardless of whether their
federal and state returns were filed separately or jointly. If a joint city return is made, the tax
shall be computed on the aggregate taxable income and the liability with respect
to the tax shall be joint and several.
C.
The return shall be filed with the Tax Administrator on a form or forms
furnished by or obtainable upon request from the Tax Administrator; or on a
generic form, if the generic form, when completed and filed, contains all of the
information required to be submitted with the Municipality’s prescribed return
and, if the taxpayer or return preparer filing the generic form otherwise
complies with the Tax Code governing the filing of
returns.
D. The
return shall set forth:
1. The aggregate amounts
of qualifying wages, commissions, other compensation received, allocated,
apportioned or set aside, other income defined by statute as taxable, and gross
income from any business, profession or other activity, less allowable expenses
incurred in the acquisition of such gross income earned during the preceding
year and subject to said tax; and
2. The amount of the tax
imposed by this Tax Code on such earnings and profits; and
3. Such other pertinent
statements, information returns, copies of federal or state tax returns and/or
schedules, or other information as the Tax Administrator may require, including
a statement that the figures used in the return are the figures used for federal
income tax adjusted to set forth only such income as is taxable under the
provisions of this Chapter.
E.
1.
Any taxpayer that has requested an extension for filing a federal income
tax return may request an extension for the filing of a Municipal Income Tax
Return by filing a copy of the taxpayer’s federal extension request with the
Municipal Tax Division. Any
taxpayer not required to file a federal income tax return may request an
extension for filing a Municipal Income Tax Return in writing. The request for extension must be filed
on or before the original due date for the annual return. If the request is granted, the extended
due date of the municipal income tax return shall be the last day of the month
following the month to which the due date of the federal income tax return has
been extended.
2. The Tax Administrator
may deny a taxpayer’s request for extension if the
taxpayer:
a. fails to
timely file the request; or
b. fails to file
a copy of the federal extension request, (if applicable);
or
c. owes the Municipality any
delinquent income tax, penalty, interest or other charge for the late payment or
nonpayment of income tax; or
d. has failed to file any
required income tax return, report, or other related document for a prior tax
period.
3. The granting of
an extension for filing a Municipal tax return does not extend the due date as
provided in this section for payment of the tax; hence, penalty and interest may
apply to any unpaid tax during the period of extension at the rate set out by
section 141.11. No penalty shall be
assessed in those cases in which the return is filed and the final tax paid
within the extension period provided all other filing and payment requirements
of the Tax Code have been met. Any
extension by the Tax Administrator shall be granted upon the condition that
declaration filing and payment requirements have been fulfilled; however, if,
upon further examination it then becomes evident that declaration filing and
payment requirements have not been fulfilled, penalty and interest may be
assessed in full and in the same manner as though no extension had been
granted.
F.
PAYMENTS WITH RETURNS.
1. The taxpayer
making a return shall, at the time of the filing thereof, pay to the Tax
Administrator the amount of taxes shown as due. However, credit shall be allowed
for:
a. Any portion of the tax
so due which shall have been deducted at the source pursuant to the provisions
of section 141.07; and
b. Any portion of said tax
which shall have been paid by the taxpayer pursuant to the provisions of section
141.08; and
2. Subject to the
limitations contained in section 141.12 of this Tax Code, any taxpayer who has
overpaid the amount of tax to which the Municipality is entitled under the
provisions of this Tax Code may have such overpayment applied against any
subsequent liability hereunder or, at his election indicated on the return, such
overpayment (or part thereof) shall be refunded, provided that no additional
taxes or refunds of less than one dollar and one cent ($1.01) shall be collected
or refunded.
G. AMENDED
RETURNS.
1. Where necessary, an
amended return shall be filed in order to report additional income and pay any
additional tax due, or claim a refund of tax overpaid, subject to the
requirements and/or limitations contained in section 141.12. The Tax Administrator shall provide by
regulation the format in which such amended return shall be filed. A taxpayer may not change the method of
accounting or apportionment of net profits after the due date for filing the
original return.
2. Within three (3) months
from the final determination of any federal tax liability affecting the
taxpayer’s Municipal tax liability, such taxpayer shall make and file an amended
Municipal return showing income subject to the Municipal tax based upon such
final determination of federal tax liability and pay any additional tax shown
due thereon or make claim for refund of any overpayment.
H.
Information returns, schedules and statements required to support tax
returns which are incomplete without such information shall be filed within the
time limits set forth for the filing of the tax returns and the failure to file
such information returns, schedules and statements shall be a violation of this
Tax Code. Provided, however, that
the taxpayer shall have ten (10) days after notification by the Tax
Administrator, or his authorized representative, to file the items required by
this paragraph.
141.07 COLLECTION AT
SOURCE.
A.
Withholding
by Employer. Each employer within, or doing business
within, the Municipality who employs one or more persons on a salary, wage,
commission or other compensation basis shall deduct, when such salary, wage,
commission or other compensation is paid, allocated, apportioned or set aside,
the tax at the rate provided in section 141.03 hereof on the qualifying wages
due by such employer to each such employee and shall, on or before the fifteenth
(15th) day of the month following such withholding, make a return and pay to the
Tax Administrator the amount of taxes so deducted. The return shall be on a form or forms
prescribed by or acceptable to the Tax Administrator and shall be subject to the
Rules and Regulations prescribed by the Tax Administrator. Such employer shall be liable for the
payment of the tax required to be deducted and withheld whether or not such
taxes have in fact been withheld.
Nothing in this section prohibits an employer from withholding tax on a
basis greater than qualifying wages.
B.
An
employer is not required to make any withholding with respect to an individual’s
disqualifying disposition of an incentive stock option if, at the time of the
disqualifying disposition, the individual is not an employee of the corporation
with respect to whose stock the option has been issued.
C.
1. An employee is not
relieved from liability for a tax by the failure of the employer to withhold the
tax as required by a municipal corporation or by the employer’s exemption from
the requirement to withhold the tax.
2. The failure of an
employer to remit to the municipal corporation the tax withheld relieves the
employee from liability for that tax unless the employee colluded with the
employer in connection with the failure to remit the tax
withheld.
D.
Compensation deferred before the effective date of this amendment is not
subject to any municipal corporation income tax or municipal income tax
withholding requirement to the extent the deferred compensation does not
constitute qualifying wages at the time the deferred compensation is paid or
distributed.
E.
So long as the taxes withheld by an employer for the Municipality during
the measurement period are less than one hundred dollars ($100) per month,
payments may be made quarterly on or before the last day of the month following
the end of each quarter, subject to the approval of the Tax Administrator. The Tax Administrator may revoke the
approval of quarterly filing and payments whenever the Tax Administrator has
reason to believe that the conditions for granting such authorization have
changed, were judged incorrectly, were not met, or when it is in the best
interest of the Municipality to do so.
Notice of withdrawal shall be made in
writing and, in such case; the employer must begin to file in accordance with
this section.
G. Any
person who is required to withhold tax from qualifying wages shall pay all such
tax to the Municipality in accordance with the provisions of this section. In the event taxes withheld from the
qualifying wages of employees are not paid to the Municipality in accordance
with the provisions of this section, all officers, members, managers, employees,
and trustees having control or supervision of or charged with the responsibility
of filing the return and making payment are jointly and severally personally
liable for the tax not returned or paid to the Municipality as well as any
related interest and penalties, and are also liable under the provisions of
section 141.13 hereof. The
dissolution, termination, or bankruptcy of a corporation, limited liability
company, or business trust does not discharge an officer’s, member’s, manager’s,
employee’s, or trustee’s liability for a failure of the corporation, limited
liability company, or business trust to file returns or pay said
taxes.
H.
Withholding Return; List of Employees. Each employer shall file a withholding
tax reconciliation showing the sum total of all compensation paid all employees,
the portion of which, (if any) was not subject to withholding along with an
explanation for same, and the portion of which was subject to withholding,
together with the amount of such withholdings remitted. Such return shall include information
concerning each employee from whom the Municipal tax was withheld, showing the
name, address, zip code and social security number of each such employee, the
total amount of compensation paid during the year and the amount of Municipal
tax withheld. If the total tax
withheld from any employee-included tax withheld and remitted to another
municipality, the amount of same shall be separately shown on the return of
information to the Municipality concerning each employee. The withholding tax reconciliation shall
be filed by each employer on or before February 28 following the end of such
calendar year.
I.
In addition to the wage reporting requirements of this section, any
person required by the Internal Revenue Service to report on Form 1099-Misc.
payments to individuals not treated, as employees for services performed shall
also report such payments to the Municipality when the services were performed
in the Municipality. The
information may be submitted on a listing, and shall include the name, address
and social security number (or
federal identification number), and the amount of the payments made. Federal form(s) 1099 may be submitted in
lieu of such listing. The
information shall be filed annually on or before February 28 following the end
of such calendar year.
J.
Domestic Servants. No
person shall be required to withhold the tax on the qualifying wages,
commissions, other compensation, and other taxable income paid domestic servants
employed exclusively in or about such person's residence. However, such domestic servants shall be
responsible for filing and paying their own returns and taxes.
141.08 DECLARATIONS OF ESTIMATED
TAX.
A.
Requirement for Filing.
Every person who anticipates any taxable
income which is not subject to section 141.07 or who engages in any business,
profession, enterprise or activity subject to the tax imposed by section 141.03,
shall file a declaration setting forth such estimated income or the estimated
profit or loss from such business activity together with the estimated tax due
thereon, if any. Provided, however,
if a person’s income is wholly from qualifying
wages from which the tax will be withheld and remitted to this Municipality in
accordance with section 141.07, such person need not file a
declaration.
B.
Dates for Filing.
1. Such declaration shall
be filed on or before April 15 of each year during the life of this Chapter, or
on or before the fifteenth (15th ) day of the fourth (4th)
month following the date the taxpayer becomes subject to tax for the first
time.
2.
Those
taxpayers having a fiscal year or period differing from the calendar year shall
file a declaration on or before the fifteenth (15th) day of the
fourth (4th) month following the start of each fiscal year or
period.
C.
Forms.
1. Such declaration shall
be filed upon a form furnished by or obtainable from the Tax Administrator or an
acceptable generic form, and credit shall be taken for the Municipal tax to be
withheld from any portion of such income.
2. The original
declaration (or any subsequent amendment thereof) may be increased or decreased
on or before any subsequent quarterly payment date as provided for
herein.
3. For taxpayers who are
individuals, such declaration of estimated tax to be paid the Municipality shall
be accompanied by a payment of at least twenty-two and one-half percent (22.5%)
of the estimated annual tax and at least a similar amount shall be paid on or
before the last day of the seventh, tenth and thirteenth months after the
beginning of the taxable year.
4. For taxpayers that are
not individuals, such declaration
of estimated tax to be paid the Municipality shall be accompanied by a payment
of at least twenty-two and one-half percent (22.5%) of the estimated annual tax
and at least a similar amount shall be paid on or before the fifteenth
(15th) day of the sixth, ninth and twelfth months after the beginning
of the taxable year.
5. The mere submission of
a declaration estimating a tax liability shall not constitute filing unless
accompanied by the required payment.
D.
Amended Declaration.
1. A declaration may be
amended at any time.
2. In the event that an
amended declaration has been filed, the unpaid balance shown due thereon shall
be paid in equal installments on or before the remaining payment dates.
E.
Annual Return Required.
On or
before the fifteenth day of the fourth month of the calendar or fiscal year, an
annual return shall be filed and any balance which may be due the Municipality
shall be paid therewith in accordance with the provisions of section
141.06.
F.
Estimated Tax Less Than $100
An entity (individual, corporate or association) may pay 100% of the prior year's tax in four equal installments in the current year and avoid any underpayment of estimated tax penalty. Prior year tax of zero or a prior year loss will not avoid penalty. No penalty for failure to pay estimated tax will apply to an entity whose tax for the year is less than $100. A declaration of estimated tax which is less than 90% of the tax shown to be due on the final return shall not be considered in good faith. The difference shall be subject to penalties and interest as provided for in Section 141.11(A) and (B).
141.09 APPOINTMENT AND DUTIES OF TAX
ADMINISTRATOR.
A.
1. It shall
be the duty of the Tax Administrator to collect and receive the tax imposed by
this Chapter in the manner prescribed therein, to keep an accurate record
thereof, and to report all monies so received.
2. It shall be the duty of
the Tax Administrator to enforce payment of all income taxes owing the
Municipality, to keep accurate records for a minimum of five (5) years, showing
the amount due from each taxpayer required to file a declaration or make any
return, including a return of taxes withheld, and to show the dates and amounts
of payments thereof.
B.
The Tax Administrator is hereby charged with the enforcement of the
provisions of this Chapter, and is hereby empowered, subject to the approval of
the Board of Income Tax Appeal, to adopt and promulgate and to enforce rules and
regulations relating to any matter or thing pertaining to the collection of
taxes and the administration and enforcement of the provisions of this Chapter,
including provisions for the re-examination and correction of
returns.
C. In
any case where a taxpayer has failed to file a return or has filed a return
which does not show the proper amount of tax due, the Tax Administrator may
determine the amount of tax appearing to be due the Municipality from the
taxpayer and may send to such taxpayer a written statement showing the amount of
tax so determined, together with interest and penalties thereon, if
any.
D.
The
Director is authorized to arrange for the payment of unpaid taxes, interest and
penalties on a schedule of installment payments when the taxpayer has proved to
the Director that, due to certain hardship conditions, he is unable to pay the
full amount of the tax due. Such
authorization shall not be granted until the taxpayer files proper returns for
all amounts owed by him under this chapter.
E.
Upon
the demonstration and documentation of good cause, the Tax Administrator shall
have the power to compromise penalty and interest liabilities imposed by this
Chapter, consistent with this Chapter.
141.10 INVESTIGATIVE POWERS OF TAX
ADMINISTRATOR; PENALTY FOR DIVULGING CONFIDENTIAL
INFORMATION.
A.
The Tax Administrator, or any of his authorized agents, is hereby
authorized to examine the books, papers, records and federal income tax returns
of any employer, taxpayer, or any person subject to, or whom 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 made,
to ascertain the tax or withholdings due under this Chapter. Every such employer, supposed employer,
taxpayer or supposed taxpayer is hereby directed and required to furnish, upon
written request of the Tax Administrator, or his duly authorized agent or
employee, the means, facilities and opportunities for making such examinations
and investigations as are hereby authorized.
B.
The Tax Administrator is hereby authorized to order any person, presumed
to have knowledge of the facts, to appear at the office of the Tax Administrator
and to examine such person, under oath, concerning any income which was or
should have been reported for taxation, or withheld, or any transaction tending
to affect such income, and for this purpose may compel the production of books,
papers, records and federal income tax returns, and the attendance of all
persons before him, whether as parties or witnesses, whenever he believes such
persons have knowledge of such income or information pertinent to such
inquiry.
C. The
refusal to produce books, papers, records or federal income tax returns, or the
refusal to submit to such examination by any employer or person subject, or
presumed to be subject, to the tax or by any officer, agent or employee of a
person subject to the tax or required to withhold tax, or the failure of any
person to comply with the provisions of this section or with an order or
subpoena of the Tax Administrator authorized hereby, shall be deemed a violation
of this Chapter punishable as provided in section 141.13.
D. Every
taxpayer shall retain all records necessary to compute his tax liability for a
period of five (5) years from the date his return is filed or the taxes,
required to be withheld are paid.
E.
Any information gained as a result of returns, investigations, hearings,
or verifications required or authorized by this Chapter shall be confidential
and no person shall 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 municipal corporation as authorized by
this Chapter. The Tax Administrator
of the municipal corporation may furnish copies of returns filed under this
Chapter to the Internal Revenue Service and to the State Tax
Commissioner.
F.
Any person divulging such information shall be guilty of a misdemeanor
punishable by a maximum fine of five hundred dollars ($500.00) or imprisonment
for not more than six (6) months, or both.
Each disclosure shall constitute a separate
offense.
G. In addition to
the above penalty, any employee of the Municipality who violates the provisions
of this section relative to the disclosure of confidential information shall be
guilty of an offense punishable in accordance with Policy 300 of the City Policy
Manual up to and including termination of employment.
141.11 INTEREST AND
PENALTIES.
A.
All taxes imposed and monies withheld or required to be withheld by
employers under the provisions of this Tax Code and remaining unpaid after they
become due shall bear interest, in addition to the amount of the unpaid tax, at
the rate of two percent (2%) per month or fraction
thereof.
B.
In addition to interest as provided in Paragraph A hereof, penalties are
hereby imposed as follows based on the tax remaining unpaid after it becomes
due:
1 For failure to pay taxes due,
other than taxes withheld, ten percent (10%) of the taxes
due.
2. For failure to remit taxes withheld
or required to be withheld from employees; ten percent (10%) of the taxes
due.
3. Where the taxpayer has failed to
file a declaration on which he has estimated and paid a tax equal to or greater
than the tax paid for the previous year, or where he has filed a previous return
and has failed to file a declaration on which he has estimated and paid a tax
equal to or greater than ninety percent (90%) of the actual tax for the year, or
has failed to file a return and paid the total tax on or before the end of the
month following the end of the taxable year; ten percent (10%) of the difference
between ninety percent (90%) of the actual tax for the year and the amount paid
through withholding and declaration.
4. No penalty or interest shall be
charged against a taxpayer for the late payment or nonpayment of estimated tax
liability if the taxpayer is an individual who resides in the municipal
corporation but was not domiciled there on the first day of January of the
current calendar year.
5. Except in the case of fraud, the
penalty shall not exceed fifty percent (50%) of the unpaid
tax.
C.
Exceptions. A penalty
shall not be assessed on an additional tax assessment made by the Tax
Administrator when a return has been filed in good faith and the tax paid
thereon within the time prescribed by the Tax Administrator; and provided
further that, in the absence of fraud, neither penalty nor interest shall be
assessed on any additional tax assessment resulting from a federal audit,
providing an amended return is filed and the additional tax is paid within three
(3) months after the final determination of the federal tax
liability.
D.
Computed penalties of less than five dollars ($5.00) for a first
violation shall not be assessed.
However, notification to the taxpayer of a first time violation will be
made.
E.
Upon recommendation of the Tax Administrator, the Board of Income Tax
Appeal may abate penalty or interest, or both, or upon an appeal from the
refusal of the Tax Administrator to recommend abatement of penalty and interest
concerning an item of income or expense, the Board may nevertheless abate
penalty or interest, or both.
141.12 COLLECTION OF UNPAID TAXES AND
REFUNDS OF OVERPAYMENTS.
A. All taxes imposed by this Chapter
shall be collectible, together with any interest and penalties thereon, by suit
as other debts of like amount are recoverable. No additional assessment shall be made
after three (3) years from the time the tax was due or the return was filed,
whichever is later; provided however, there shall be no period of limitation on
an additional assessment in a case of a return that omits gross income in excess
of twenty-five per cent (25%) of that required to be reported or in the case of
filing a false or fraudulent return with intent to evade the tax, or in the case
of failure to file a return. In
those cases in which the Commissioner of Internal Revenue and the taxpayer have
executed a waiver of the federal statute of limitations the period within which
an additional assessment may be made by the Tax Administrator shall be extended
one (1) year from the time of the final determination of the federal tax
liability.
B. Taxes erroneously paid shall not be
refunded unless a claim for refund is made within three (3) years from the date
on which such payment was made or the return was due, or within three (3) months
after final determination of the federal tax liability, whichever is
later.
C. Interest shall be allowed and paid
on any overpayment by a taxpayer of any municipal income tax obligation from the
date of the overpayment, with the following exception: No interest shall be allowed on any
overpayment that is refunded within ninety (90) days after the final filing date
of the annual return or ninety (90) days after the complete return is filed,
whichever is later. For purposes of
computing the payment of interest on overpayments, no amount of tax for any
taxable year shall be treated as having been paid before the date on which the
tax return for that year was due without regard to any extension of time for
filing that return. The interest
shall be paid at the rate of interest prescribed by Ohio R.C.
5703.47.
D. Amounts of less than one dollar and one
cent ($1.01) shall not be collected or refunded.
141.13 VIOLATIONS AND PENALTIES.
A. Any person who
shall:
1. Fail, neglect or refuse to make any
return or declaration required by this Chapter; or
2. Knowingly make an incomplete, false
or fraudulent return; or
3. Willfully fail, neglect or refuse
to pay the tax, penalties or interest imposed by this Chapter;
or
4. Fail, neglect or refuse to withhold
the tax from his employees and remit such withholding tax to the Tax
Administrator; or
5. Refuse to permit the Tax
Administrator or any duly authorized agent or employee to examine his or his
employer's books, records, papers, or federal income tax returns;
or
6. Fail to appear before the Tax
Administrator and to produce his or his employer's books, records, papers or
federal income tax returns upon order or subpoena of the Tax Administrator;
or
7. Refuse to disclose to the Tax
Administrator any information with respect to such person's or such person's
employer's income or net profits; or
8. Willfully give to an employer by an
employee false information as to his true name, correct social security number
and residence address, or the failure of such employee to promptly notify an
employer of any change in residence address and date thereof; or
9.
Failure on the part of any employer
to maintain proper records of employees’ residence addresses, total wages paid
and Municipal tax withheld, or to knowingly give the Tax Administrator false
information; or
10. Fail to comply with the provisions of this
Chapter or any order or subpoena of the Tax Administrator;
or
11. Willfully fail or willfully refuse to make any
payment on the estimated tax for any year or part of any tax year as required by
section 141.08; or
12. Fail to cause the tax withheld from the
qualifying wages of the employees pursuant to this Chapter to be paid to the
Municipality in accordance with the provisions of section 141.07;
or
13. Attempt to do anything whatever to avoid the
payment of the whole or any part of the tax, penalties or interest imposed by
this Chapter;
for which
violation no penalty is otherwise provided, is guilty of a minor misdemeanor on
a first offense and shall be fined not more than one hundred dollars ($100.00);
on a second offense within two years after the first offense, such person is
guilty of a misdemeanor of the third degree and shall be fined not more than
five hundred dollars ($500.00) or imprisoned not more than sixty (60) days, or
both, for each offense; on each subsequent tax code violation within two years
after the first offense such person is guilty of a misdemeanor of the third
degree, and punished as provided for herein.
B.
The failure of any employer or taxpayer or person to receive or procure a
return, declaration or other required form shall not excuse him from making any
information return, return or declaration, from filing such form or from paying
the tax.
C.
Statute of Limitations.
1. Civil actions to
recover Municipal income taxes and penalties and interest on Municipal income
taxes shall be brought within three (3) years after the tax was due or the
return was filed, whichever is later.
2. Prosecutions for an
offense made punishable under this Chapter shall be commenced within three (3)
years after the commission of the offense, provided that in the case of fraud,
failure to file a return, or the omission of twenty-five percent (25%) or more
of income required to be reported, prosecutions may be commenced within six (6)
years after the commission of the offense.
(ORC 718.12)
D. The
failure of any employer, taxpayer or person to receive or procure a return,
declaration or other required form shall not excuse him from making any
information return, return or declaration, from filing such form, or from paying
the tax.
E.
The term "person" as used in this section shall, in addition to the
meaning prescribed in section 141.02, include in the case of an association or
corporation not having any partner, member or officer within the Municipality,
any employee or agent of such association or corporation who can be found within
the corporate limits of the Municipality.
141.14 BOARD OF INCOME TAX
APPEAL.
A.
A Board of Income Tax Appeal, hereinafter the Board, consisting of the
City Administrator, the Finance Director, and three members of the public, to be
appointed by the Mayor, is hereby created and shall be maintained to hear
appeals. The members of the Board
of Income Tax Appeal shall be appointed for a term of three; however, the
members of the first Board of Income Tax Appeal shall be appointed for (one, two
and three years respectively). A
majority of the members of the Board shall constitute a quorum. The Board shall adopt its own procedural
rules and shall keep a record of its transactions. Any hearing by the Board shall be
conducted privately and the provisions of section 141.10 with reference to the
confidential character of information required to be disclosed by the Chapter
shall apply to such matters as may be heard before the Board on
appeal.
B.
Whenever the Tax Administrator issues a decision regarding an income tax
obligation that is subject to appeal as provided in this section, or in an
ordinance or regulation of the Municipality, the Tax Administrator shall notify
the taxpayer in writing at the same time of the taxpayer's right to appeal the
decision and of the manner in which the taxpayer may appeal the
decision.
C. Any
person who is aggrieved by a decision by the Tax Administrator and who has filed
with the Municipality the required returns or other documents pertaining to the
municipal income tax obligation at issue in the decision may appeal the decision
to the Board of Income Tax Appeal by filing a request with the Board. The request shall be in writing, shall
state with particularity why the decision should be deemed incorrect or
unlawful, and shall be filed within thirty (30) days after the Tax Administrator
has issued the decision.
D. The
imposition of penalty and interest as prescribed in the codified ordinance of
the Municipality is not a sole basis for an appeal.
E.
The Board of Income Tax Appeal shall schedule a hearing within forty-five
(45) days after receiving the request, unless the taxpayer 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.
G. The
Board may affirm, reverse, or modify the Tax Administrator's decision or any
part of that decision. The Board
shall issue a decision on the appeal within ninety (90) days after the Board's
final hearing on the appeal, and send notice of its final decision by ordinary
mail to all of the parties to the appeal within fifteen (15) days after issuing
the decision. The taxpayer or the
Tax Administrator may appeal the Board’s decision as provided in section
5717.011 of the Ohio Revised Code.
H.
Each Board of Income Tax Appeal created pursuant to this section shall
adopt rules governing its procedures and shall keep a record of its
transactions. Such records are not
public records available for inspection under section 149.43 of the Ohio Revised
Code. Hearings requested by a
taxpayer before a Board of Income Tax Appeal created pursuant to this section
are not meetings of a public body subject to section 121.22 of the Ohio Revised
Code.
141.15 RENTAL
PROPERTY.
A.
Each
person owning real property within the City which is rented to others shall
within twenty days after January 1 and twenty days after July 1 of each year
submit to the Finance Director a list of the names and addresses of the renters
as of the January 1 and July 1 dates.
B.
Each
person owning real property which is rented to others shall include in the list
submitted of January 1 and July 1 the names of any persons renting such property
between the January 1 and July 1 dates.
C.
Each
person owning real property which is rented to others, within the City,
containing four or more units, shall provide such lists of names and addresses
twenty days after January 1, April 1, July 1, and October 1. (Ord. 59‑90. Passed 12‑13‑90.)
141.16 CONTRACT PROVISIONS.
No
contract on behalf of the City for works or improvements of the City shall be
binding or valid unless such contract contains the following provisions:
"…hereby agrees to withhold all City income taxes due or payable for wages,
salaries and commissions paid to its employees and further agrees that any of
its subcontractors shall be required to agree to withhold any such City income
taxes due under this chapter for services performed under this contract."
141.17 SAVING
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 Council to impose the 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 is found to be unconstitutional or 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 of the Municipality that this Chapter would have been adopted had such unconstitutional, illegal or invalid sentence or part thereof, not been included therein.