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SECTION 12. VIOLATIONS - PENALTIES A.
Any person who shall: 1. Fail, neglect or refuse to make any return or
declaration required by this ordinance; or 2. Make any
incomplete, false or fraudulent return; or 3. Willfully
Fail, neglect or refuse to pay the tax, penalties or interest imposed by
this ordinance; or 4.
Fail neglect or refuse to withhold the tax from his employees and
remit such withholding to the Tax Administrator; or 5. Refuse
to permit the Tax Administrator or any duly authorized agent or employee
to examine his books, records, papers and Federal income tax returns
relating to the income or net profits of a taxpayer; 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 relating
to the income or net profits of a taxpayer 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. Fail
to comply with the provisions of this ordinance or any order or subpoena
of the Tax Administrator authorized hereby; or 9. 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 10.Failure on the part of any employer
to maintain proper records of employees’ residence addresses, total
wages paid and village tax withheld or to knowingly give the Tax
Administrator false information; 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; or 12.Fail to cause the tax withheld from
the qualifying wages of the employees pursuant to this ordinance to be
paid to the Village in accordance with the provisions of section; 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 Ordinance; B.
All prosecutions under this Section must be commenced within the
time specified in Ohio Revised Code section 718.12 C.
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. D.
Statute of Limitations. 1.
Civil actions to recover Village income taxes and penalties and
interest on Village 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 ordinance
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. Ohio
Revised Code Section 718.12. E.
The failure of an employer, taxpayer, or person to receive or
procure a return, declaration or other required from shall not excuse him
from making any information return, return or declaration, from filing
such form, or from paying the tax. F. The term “person” as used in this section shall, in addition to the meaning prescribed in section include in the case of an association or corporation not having any partner, member or officer within the Village, any employee or agent of such association or corporation who can be found within the corporate limits of the Village. A.
A Board of Review, consisting of three (3) electors of the Village
of New Waterford to be appointed by the Mayor of Village of New Waterford,
and approved by Council, is hereby created and shall be maintained to hear
appeals. The members of the Board of Review shall be appointed for a term
of three years; however, the members of the first Board of Review shall be
appointed for (one, two, 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 may be conducted
privately and the provisions of Section 9 hereof with references to the
confidential character of information required to be disclosed by the
ordinance shall apply to such matters as may be heard before the Board on
appeal. B.
All rules and regulations and amendments or changes thereto, which
are adopted by the Tax Administrator under the authority conferred by this
ordinance, must be approved by the Board of Review before the same become
effective. After such approval, such rules, regulations, amendments and
changes shall be filed with the Fiscal Officer and shall be open to public
inspection. The Board shall
hear and pass on appeals from any ruling or decision of the Tax
Administrator, and, at the request of the taxpayer or Tax Administrator,
is empowered to substitute alternate methods of allocation. C.
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 Village, 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. D.
Any person who is aggrieved by a decision by the Tax Administrator
and who has filed with the Village the required returns or other documents
pertaining to the village income tax obligation at issue in the decision
may appeal the decision to the Board of Review 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. E.
The imposition of penalty and interest as prescribed in the
codified ordinance of the Village is not a sole basis for an appeal. F.
The Board of Review 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.
The funds collected under the provisions of
this Ordinance shall be deposited in the General Fund and said funds
collected shall be disbursed in the following order, to-wit; A.
Such part thereof as shall be necessary to defray all cost of
collecting the taxes and the cost of administering and enforcing the
provisions thereof; B.
Not more than 85% of the net available income tax
receipts received annually may be used to defray operating expenses of the
Village. C. At least 15% of net available income tax receipts received annually shall be set aside and used for capital improvements for the Village including, but not limited to: development and construction of storm sewers and street improvements; for public buildings, parks and playgrounds; and for equipment necessary for the police, fire, street, traffic and safety departments. B.
Every individual taxpayer who resides in Village of New Waterford
who receives net profits, salaries, wages, commissions, or other personal
service compensation for work done or services performed or rendered
outside of Village of New Waterford, if it appears that he has paid a
municipal income tax on the same income taxable under this ordinance to
another municipality, shall be allowed a credit of ½% against the tax imposed by this ordinance of the amount so
paid by him or in his behalf to such other municipality. The credit shall
not exceed the tax assessed by this ordinance on such income earned in
such other municipalities where such tax is paid. C.
The Village shall grant a credit against the tax imposed by this
Ordinance to very taxpayer who works in joint economic development zone
created under section 715.691 or a joint economic development district
created under section 715.70, 715.71, 715.72 of the Ohio Revised Code.
The credit shall not exceed the tax assessed by this ordinance on
such income earned in such joint economic development zone or joint
economic development district where such tax is paid. D.
Except as provided in division (e) of this section, if tax or
withholding is paid to a municipal corporation on income or wages, and if
a second municipal corporation imposes a tax on that income or wages after
the time period allowed for a refund of the tax or withholding paid to the
first municipal corporation, the second municipal corporation shall allow
a nonrefundable credit, against the tax or withholding the second
municipality claims is due with respect to such income or wages, equal to
the tax or withholding paid to the first municipal corporation with
respect to such income or wages. E.
If the tax rate in the second municipal corporation is less that
the tax rate in the first municipal corporation, then the credit described
in division (d) of this section shall be calculated using the tax rate in
effect in the second municipal corporation. F. A claim for refund or
credit under this section shall be made in such manner as the Tax
Administrator may |
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