Village of
New Waterford

Ordinance No. 2003-11-01      -     Sections 8, 9, 10 & 11

SECTION 8. DUTIES OF THE TAX ADMINISTRATOR

A.              It shall be the duty of the Tax Administrator to receive the tax imposed by this ordinance in the manner
          prescribed therein from the taxpayers; to keep an accurate record thereof; and to report all monies so
          received.  It shall be the duty of the Tax Administrator to enforce payment of all taxes owing Village of New
          Waterford, to keep accurate records for a minimum of six (6) years showing the amount due from each
          taxpayer required to file a declaration and/or make any return, including taxes withheld, and to show 
          the dates and amount of payment thereof.

B.            The Tax Administrator is hereby charged with the enforcement of the provisions of this ordinance, including
          the interpretation, and is hereby empowered, subject to the approval of the Board of Review, to adopt and
          promulgate and to enforce rules and regulations relating to any matter or thing pertaining to the collection of
          taxes and administration and enforcement of the provisions of this ordinance, 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 Village of 
           New Waterford from the taxpayer and shall send to such taxpayer a written statement showing the amount 
           of tax so determined, together with interest and penalties thereon, if any.

D.          Subject to the consent of a majority of the Board of Review/Adjudication, the Tax Administrator shall hav
            the power to compromise any liability imposed by Section 10 of this ordinance.

E.           Upon demonstration and documentation of good cause, the Tax Administrator shall have the power to
            compromise penalty and interest liabilities imposed by this ordinance, consistent with the Ordinance.

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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 ordinance 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 ordinance. 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 opportunity 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 Income Tax Ordinance the facts to appear before him and may 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 and 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 and order or subpoena of the Tax Administrator authorized hereby shall be deemed a violation of this ordinance, punishable as provided in Section 12 hereof.

D.          Any information gained as the result of any returns, investigations, hearings or verifications required or authorized by this ordinance shall be confidential, an no person shall disclose such information except in accordance with a proper judicial order or in connection with the performance of that persons official duties or the official business of the village as authorized by this ordinance.  The Tax Administrator of the village may furnish copies of returns filed under this ordinance to the Internal Revenue Service and the State Tax Commissioner.

E.          Any person divulging such information in violation of this ordinance, shall, upon conviction thereof, be deemed guilty of a misdemeanor and shall be subject to a fine or penalty of not more that Five Hundred Dollars ($500.00) or imprisoned for not more than six (6) months, or both. Each disclosure shall constitute a separate offense.

In addition to the above penalty, any employee of the Village of New Waterford who violated the provisions of this Section relative to the disclosure of confidential information shall be guilty of an offense punishable by immediate dismissal.

F.           Every taxpayer shall retain all records necessary to compute his tax liability for a period of six (6) years from the date of his return is filed, or the taxes, required to be withheld are paid.

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A.             All taxes imposed and all monies withheld or required to be withheld by employers under the provisions of this ordinance and remaining unpaid five (5) days after they become due shall bear interest at the same rate which Section 718.12 of the Ohio Revised Code of Ohio requires to be paid by municipalities of their income tax refunds, i.e., the federal short-term rate as defined in section 5703.47 of the Ohio Revised Code, plus three percent (3%) per year.

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, one and one-half percent (11/2%) per month
                          or fraction thereof, or twenty-five dollars ($25.00), whichever is greater.
                      2.  For failure to remit taxes withheld or required to be withheld from employees; three percent (3%) per
                          month or fraction thereof, or twenty-five dollars ($25.00) whichever is greater.
                      3.  Where the taxpayer has failed to file a return by the due date or by the date resulting from extension,
                          twenty-five dollars ($25.00).

                      4.  Where the taxpayer has failed to file a declaration on which he has estimated and paid a tax equal t
                          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.
                      5.  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 village but was not domiciled
                          there on the first day of January of the current calendar year.
                      6.  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 and amended return is filed and the additional tax is paid within three (3) months after 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 Review 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.

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