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HomeMy WebLinkAbout100-90 Ordinance RECORD OF ORDINANCES Dayton Legal Blank Co. Form No, 30043 Ordinance No.____lQO-:9.0---- Passedm_ ..u__ . _________ .__ ..___ __.19_ ___ - AN ORDINANCE AMENDING CHAPTER 181 OF THE CODIFIED ORDINANCES OF THE CITY OF DUBLIN, OHIO - INCOME TAX CHAPTER 181 Income Tax 181.01 Definitions 181.10 Investigative powers of the 181.02 Imposition of tax Finance Director 181. 03 Allocation of net profits 181.11 Tax information confidential 181.04 Levy of tax 181.12 Collection of unpaid taxes 181.05 Return and payment of tax 181.13 Credits, exemptions and 181.06 Amended return and refunds Municipal contracts for overpayment 181.14 Interest and penalties 181.07 Collection at source 181.15 Allocation of funds 181.08 Declarations 181.16 Interest on unpaid withheld t ax 181.09 Powers and duties of the 181. 99 Violations; general penalty Finance Director CROSS REFERENCES Municipal income taxes - see Ohio R. C. Ch. 718 Payroll deductions - see Ohio R. C. 9.42 State income tax - see Ohio R. C. Ch. 5747 181.01 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: (b) The singular shall include the plural. The masculine gender shall include the feminine and the neuter genders. (c) "Association" means a partnership, limited partnership or any other form of unincorporated enterprise owned by two or more persons. (d) "Finance Director" means the individual charged with the responsibilit' of managing the fiscal affairs of the Municipality. (e) "Business" means an enterprise, activity, profession or undertaking of any nature conducted for profit or ordinarily for profit, whether by an individual, partnership, fiduciary, trust, association, corporation or any other entity. (f) "Municipality" means the Municipality of Dublin, Ohio. (g) "Corporation" means a corporation or joint stock association organized under the laws of the United States, State of Ohio, or any other state, territory or foreign country or dependency. (h) "Employee" means one who works for wagers, salary, commissions, or other type of compensation in the service of an employer. (i) "Employer" means an individual, partnership, association, corporation, governmental body, unit or agency, or any other entity, whether or not organized for profit, that employs one or more persons on a salary, wage, commission or other compensation basis. (j) "Fiscal year" means an accounting period of twelve months or less ending on any day other than December 31. (k) "Gross receipts" means to total income from any source whatsoever. (1) "Net profits" means the net gain from the operation of a business, profession, enterprise or other activity whether or not such business, profession, enterprise or other activity is conducted for profit or is ordinarily conducted for profit, after provision for all ordinary and RECORD OF ORDINANCES Dayton Legal Blank Co, Form No. 30043 Ordinance No. __WO_-90m_ Passed_nun ------------- _19_.. Page Two necessary expenses either paid or accrued in accordance with the accounting system used by the taxpayers for federal income tax purposes without deduction of taxes imposed by this chapter, federal, State or other taxes based on income; and in the case of an associa- tion, without deduction of salaries paid to partners and other owners; and otherwise adjusted to the requirements of this chapter. (m) "Nonresident individual" means an individual who is not domiciled in the Municipality and whose usual place of abode is outside the Municipality. (n) "Nonresident unincorporated business entity" means an unincorporated business entity not having an office or place of business within the Municipality. (0) "Person" means every natural person, partnership, fiduciary, associa- tion or corporation. Whenever used in any clause prescribing and imposing a penalty, the term "person" as applied to any unincorporated entity shall mean the parties or members thereof, and as applied to corporations, the officers thereof. (p) "Place of business" means any bona fide factory, warehouse or other place, other than a mere statutory office, which is occupied and used by the taxpayer in carrying on any business activity individually or through anyone or more of his regular employees regularly in attendance. (q) "Resident individual" means any individual who is domiciled in the Municipality or whose usual place of abode is in the Municipality. (r) "Resident unincorporated business entity" means an unincorporated business entity having an office or place of business within the Municipality. (s) "Taxable income" means wages, salaries, commissions and other compensation paid by an employer or employers before any deductions and/or the net profits from the operation of business, profession or other enterprise or activity adjusted in accordance with the provisions of this Chapter. (t) "Taxable year" means the calendar year or the fiscal year upon the basis of which the net profits are to be computed under this chapter and, in the case of a return for a fractional part of a year, the period for which such return is required to be made. (Ord. 15-71. Passed 9-20-71.) 181.02 IMPOSITION OF TAX To provide for the purposes of general municipal operations, maintenance, new equipment, and capital improvements of the Municipality, there is hereby levied a tax at the rate of two percent (2/0) per annum upon the following: (a) On all salaries, wages, commissions, lottery winnings, prize monies, tips and gratuities as items of taxable income and other compensation earned by residents of the Municipality. (b) On all salaries, wages, commissions, lottery winnings, prize monies, tips and gratuities as items of taxable income and other compensation earned by nonresidents of the Municipality for work done or services performed or rendered in the Municipality. (c) Net profits: (1) On the net profits earned of all unincorporated businesses, professions or other activities conducted by residents of the Municipality. RECORD OF ORDINANCES Dayton Legal Blank Co. Form No, 30043 Ordinance No._ 100-90 Passed___ ___.19_ Page Three (2) On the net profits earned of all unincorporated businesses, professions or other activities conducted in the Municipality by nonresidents. (3) For the purposes of subsection (c) (1) and (2) hereof, an association shall not be taxable as an entity, but any member thereof who is a resident of the Municipality shall be taxed individually on his entire share whether distributed or not, of the annual net profits of the association, and any nonresident member thereof shall be taxed individually only on that portion of his share whether distributed or not of the annual net profits of the association as are derived from work done, service performed or rendered and business or other activities conducted in the Municipality. (d) On the net profits of all corporations, estates and trusts derived from work done or services performed or rendered and business or other activities conducted in the Municipality, whether or not such corporations, estates and trusts have their principal or any place of business located in the Municipality. (Ord. 15-71. Passed 9-20-71.) (Ord. 17-87. Passed 7-20-87.) 181.03 ALLOCATION OF NET PROFITS (a) In the taxation of income which is subject to the tax, if the books and records of a taxpayer conducting a business or pfoession both within and without the boundaries of the Municipality shall disclose with reasonable accuracy what portion of its net profit is attributable to the part of the business or profession conducted within the boundaries of the Municipality then only such portion shall be considered as having a taxable situs in the Municipality for purposes of the tax. In the absence of such records net profit from a business or profession conducted both within and without the boundaries of the Municipality shall be considered as having a taxable situs in the Municipality for the purpose of the tax in the same proportion as the average ratio of: (1) The average net book value of the real and tangible personal property owned or used by the taxpayer in the business or profession in the Municipality during the taxable period to the average net book value 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. (2) As used in subsection (a) (1) hereof, 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. (3 ) Wages, salaries and other compensation paid during the taxable period to persons employed in the business or profession for services performed in the Municipality, to wages, salaries and other compensation paid during the same period to persons employed in the business or profession, wherever their services are performed. (4) Gross receipts of the business or profession from sales made and services performed during the taxable period in the Municipality to gross receipts of the business or profession during the same period from sales and services, wherever made or performed. (b) In the event that the foregoing allocation formula does not produce an equitable result, another basis may, under uniform regulations, be substituted by the Finance Director or his delegate so as to produce such result. (c) As used in this chapter, "sales made in the Municipality" means: RECORD OF ORDINANCES Dayton Legal Blank Co, Form No, 30043 Ordinance No._ log-~(L____ Passed_ ----------- --------- . m_19_ ..__ Page Four (1) All sales of tangible personal property which is delivered within the Municipality regardless of where title passes if shipped or delivered from a stock of goods within the Municipalit . (2) All sales of tangible personal property which is delivered within the Municipality regardless of where title passes even though transported from a point outside of the Municipality if the taxpayer is regularly engaged through its own employees in the solicitation of promotion of sales within the Municipality and th sales result from such solicitation or promotion. (3) All sales of tangible personal property which is shipped from a place within the Municipality to purchasers outside the Municipality regardless of where title passes if the taxpayer is not, through its own employees, regularly engaged in the solici- tation or promotion of sales at the place where delivery is made. (Ord. 15-71. Passed 9-20-71.) 181.04 LEVY OF TAX (a) The income tax shall be levied, collected and paid with respect to the salaries, wages, commissions, lottery winnings, prize monies, tips and gratuities and other compensation earned on and after January 1, 1972 , and with respect to the net profits of business, professions or other activities earned on and after January 1, 1972 . Provided, however, that where the fiscal year of the business, profession or other activity differs from the calendar year the tax shall be applied to that part of the net profits for the fiscal year as shall be earned on and after January 1, 1972, to the close of the taxpayer's fiscal year. Thereafter, the taxpayer shall report on its fiscal year basis. (b) Where the fiscal year of a business, profession or other activity is other than a calendar year, in computing initial tax the profits of such taxpayer shall be determined by dividing the annual profits by twelve and multiplying the quotient by the number of months within the period commencing January 1, 1972 , and ending at the conclusion of such fiscal year. (Ord. 15-71. Passed 9-20-71.) 181.05 RETURN AND PAYMENT OF TAX (a) Each taxpayer who engages in business, or whose salaries, wages, commissions, lottery winnings, prize monies, tips and gratuities, and other compensation are subject to the tax imposed by this chapter shall, whether or not a tax be due thereon, make and file a return on or before April 15 of each year with the Finance Director or his delegate, on a form furnished by or obtainable from the Finance Director or his delegate, setting forth the aggregate amount of salaries, wages, commissions, lottery winnings, prize monies, tips and gratuities and other compensation earned and/or net profits earned and/or gross income from such business less allowable expenses in the acquisition of such gross income earned during the preceding year and subject to the tax, together with such other pertinent information as the Finance Director or his delegate may require. Provided, however, that when the return is made for a fiscal year or other period different from the calendar year, the return shall be made on or before the fifteenth day of the fourth month after the close of that fiscal year or other period. Each person residing in the City, eighteen years of age or older, shall be required to file a City Income Tax Return, on or before April 15 of each year with the Finance Director or his delegate. When the return is made for a fiscal year or other period different from the calendar year, the RECORD OF ORDINANCES Dayton Legal Blank Co, Form No, 30043 Ordinance No._lOO__90_n__ Passed__ --------- " ----------- 19 Page Five return shall be made on or before the fifteenth day of the fourth month after the close of that fiscal year or other period. (b) Each taxpayer whose salaries, wages, commissions and other compensa- tion are subject to the tax imposed by this chapter may offset losses from any business or professional activity when conducted in this Municipality or in any municipality that does not levy an income tax on net profits therefrom. A husband and wife, in any taxable year, may elect to file separate or joint returns. If joint returns are filed, a husband or wife may offset losses from any business or professional activity when conducted in this Municipality or on any municipality that does not levy an income tax on net profits therefrom. (c) If a net operating loss has been sustained in any taxable year such losses may not be carried forward or backward to any other taxable year. (d) Affiliated corporations may not deduct a loss from any other corpora- tion having a taxable profit and operations of any affiliated corporation having a loss may not be taken into consideration in computing net profits or Business Allocation Percentage Formula. (e) The taxpayer making a return shall, at the time of the filing thereof, pay to the Finance Director of his delegate the amount of taxes shown as due thereon; provided, however, that where any portion of the tax so due shall have been deducted at the source pursuant to the provisions of Section 181.07, or where any portion of such tax has been paid by the taxpayer pursuant to the provisions of Section 181.08 or where an income tax has been paid to another municipality, credit for the amount so paid in accordance with Section 181.13 (a), shall be deducted from the amount shown to be due and only the balance, if any, shall be due and payable at the time of filing such return. (f) A taxpayer who has overpaid his income tax in any taxable year may request a refund provided, however, there is no other tax liability and provided, further, that no amount of less than one dollar ( $1. 00 ) will be refunded or collected. (g) The Finance Director or his delegate shall have the authority to extend the time for filing of the annual return upon the request of the taxpayer for a period not to exceed six months, or one month beyond any extension requested of or granted by the Internal Revenue Service for the filing of the federal income tax return. The Finance Director or his delegate may require a tentative return, accompanied by payment of the amount of the tax shown to be due thereon by the date the return is normally due. (h) Employee Business expenses, as defined on Federal Form 2106, are not a deductible item against income subject to city taxation. (i) The election amount taken as IRC Section 179 expense is not an allowable deduction against Dublin income for corporate or partnership purposes. (j) Amounts received as moving expense reimbursement are includable in full as taxable income. No deduction is permitted against taxable income for any Form 1040, Schedule A itemized deduction. 181.06 AMENDED RETURN AND REFUNDS FOR OVERPAYMENT (a) Where an amended return must be filed in order to report additional income and pay an additional tax due, or claim a refund of tax over- paid such amended return shall be on a form obtainable on request from the Finance Director or his delegate. A taxpayer may not change the method of accounting or apportionment of net profits after the date for filing the original return. RECORD OF ORDINANCES Dayton Legal Blank Co. Form No. 30043 Ordinance NO.-1OO~-9{).---- Passed - ------- _19___ . Page Six (b) Within three months from the final determination of any federal tax liability affecting the taxpayer's municipal tax liability, such ii4 tax-payer 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 a claim for refund of any overpayment. I (c) No refund shall be allowed unless a written request be presented to the Finance Director of his delegate within three years of the date the taxes were due. (Ord. 15-7l. Passed 9-20-71.) I 181.07 COLLECTION AT SOURCE Each employer within or doing business within the Municipality shall deduct at the time of payment of such salaries, wages, commissions or other compensation, the tax of two percent (2%) of the gross salaries, wages, commissions, lottery winnings, prize monies, tips and gratuities or other compensation due by the employer to the employee and shall, on or before the last day of the month following the close of each calendar quarter, make a return showing the amount of taxes so deducted and a record of payments showing that all taxes deducted during the quarter have been paid to the Municipality in accordance with the payment schedule prescribed by subsections (a) , (b) , (c) , hereof. 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. Every employer or officer of a corporation is deemed to be a trustee for this Municipality in collecting and holding the tax required under this chapter to be withheld and the funds so collected by such withholding are deemed to be trust funds. Employers shall pay to the municipality all income taxes withheld or required to be deducted and withheld on either a semimonthly, monthly or quarterly basis depending on the amount of taxes involved according to the following payment schedule: (a) Semimonthly payments of the taxes deducted are to be made by an employer if: (a) The total taxes deducted in the prior calendar year were twelve thousand dollars ($12,000) or more, or (2) The amount of taxes deducted for any month in the preceding quarter exceeded on thousand dollars ($1,000). Such payment shall be paid to the Municipality within five banking days after the fifteenth and the last day of each month. I (b) Monthly payments of taxes withheld shall be made by an employer if the I taxes withheld in the prior calendar year were less than twelve thousand dollars ($12,000) but more than one thousand one hundred ninety-nine dollars ($1,199) or if the taxes withheld during any month for the preceding quarter exceeded one hundred dollars ($100.00). Such payments shall be made to the municipality within fifteen days after the close of each calendar month. However, those taxes accumulate for the third month of a calendar quarter by employers making monthly payments pursuant to this subsection need not be paid until the last day of the month following such quarter. (c) All employers not required to make semimonthly or monthly payments of taxes withheld under subsections (a) and (b) hereof shall make quarterly payments no later than the last day of the month following the end of each quarter. RECORD OF ORDINANCES Dayton Legal Blank Co, Form No. 30043 Ordinance No.__100"""90__m___ Passed_ ----------- - ------------ __...19_.. Page Seven Each employer who maintains a place of business in the Municipality and another branch within the metropolitan area of the Municipality must also '<<y-" withhold the tax from employees residing in the Municipality but working at the employer's metropolitan area branch even though the payroll records and place of payment are outside the Municipality. The employer shall make and file a return on a form furnished by the Finance Director of his delegate, showing the amount of tax deducted by such employer from the salaries, wages, commissions, lottery winnings, prize monies, tips and gratuities, and other compensation returned by the such employer. Each employer, on or before January 31, unless written request for thirty days extension is made to and granted by the Finance Director or his delegate, following any calendar year in which such deductions have been made, or should have been made by an employer, shall file with the Finance Director or his delegate an information return (City of Dublin: I Reconciliation of Dublin Income Tax withheld from wages) for each employee from whom income tax has been or should have been withheld showing the name and address of the employee, the total amount of salaries, wages, commissions, lottery winnings, prize monies, tips and gratuities and other compensation paid the employee during the year and the amount of Municipal income tax withheld from each employee. Where a resident of the Municipality performs services for his employer in another municipality, which services are subject to withholding in the other municipality, the employer shall have the authority to reduce the withholding to the municipality to the extent of the tax liability in the other municipality. The officer or the employee having control or supervision of or charted with the responsibility of filing the report and making payment, is personally liable for failure to file the report or pay the tax due as required by this section. The dissolution of a corporation does not discharge an officer's or employee's liability for a prior failure of the corporation to file returns or pay tax due. (Ord. 50-77 . Passed 9-6-77.) 181.08 DECLARATIONS Every person who anticipates any taxable income which is not subject to Section 181.07, or who engages in any business, profession, enterprise or activity subject to the tax imposed by Section 181.02 (c) (1) and (2) 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 wages, salaries, commissions, lottery winnings, prize monies, tips and gratuities or other compensation from which the tax will be withheld and remitted to the municipality in accordance with Section 181.07, such person need not file a declaration. 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 day of the fourth month the taxpayer becomes subject to tax for the first time. Those taxpayers reporting on a fiscal year basis shall file a declaration on or before the fifteenth day of the fourth month after the beginning of each fiscal year period. Such declaration shall be filed upon a form furnished by, or obtainable from the Finance Director of his delegate, provided, however, credit shall be taken for the Municipal tax to be withheld from any portion of such income. In accordance with the provisions of Section 181.07, credit may be taken for tax to be paid to or to be withheld and remitted to another taxing municipality. The original declaration, or any subsequent amendment thereof, may be increased or decreased on or before any subsequent quarterly payment day as provided herein. RECORD OF ORDINANCES Dayton Legal Blank Co. Form No, 30043 Ordinance NO.mlOO-~-90------ . Passed_m-- __.._m__19_ Page Eight Such declarations of estimated tax to be paid the Municipality shall be accompanied by a payment of at least one-fourth of the estimated annual tax, and at least a similar amount shall be paid on or before the fifteenth day of the seventh and tenth months after the beginning of the taxable year: The fourth estimated payment shall be due on January fifteenth of the following taxable year for calendar year taxpayers: and for fiscal year taxpayers the due dates are that of the federal estimated payments; provided, however, that in case 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. On or before the fifteenth day of the fourth month of the year following that for which such declaration or amended declaration was filed, 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 181.05. I (Ord. 50-77 . Passed 9-6- 77 . ) A declaration of estimated tax which is less than eighty percent (80%) of the tax shown on the final return shall not be considered in good faith. The difference s ha 11 be subject to penalties and interest as provided for in Section 181.14. (Ord. 76-85. Passed 12-16-85.) 181.09 POWERS AND DUTIES OF THE FINANCE DIRECTOR (a) The Finance Director or his delegate shall collect and receive the tax imposed by this chapter in the manner prescribed by this chapter, and he shall also keep an accurate record showing payment received by him from each taxpayer and the date of the payment. (b) The Finance Director shall have the power to appoint a delegate to assist in the administration of this chapter, and such delegate shall be responsible to the Finance Director. ( c) The Finance Director and his delegate are hereby charged with the administration and enforcement of the provisions of this chapter and they are hereby empowered to adopt and promulgate and to enforce rules and regulations relating to any matter or thing pertaining to the administration and enforcement of the provisions of this chapter, including provisions for the re-examination and correction of returns and payments. (d) In any case where a taxpayer has failed to file a return or failed to pay the tax due on a return or has filed a return which does not show the proper amount of tax due, the Finance Director or his delegate may determine the amount of tax appearing to be due the Municipality from the taxpayer based on any information in his possession and shall send to such taxpayer a written statement showing the amount of tax so determined, together with interest and penalties thereon, if any. (Ord. 15-7l. Passed 9-20-71.) RECORD OF ORDINANCES Dayton Legal Blank Co, Form No, 30043 Ordinance No, -100-90-----.. Passed_ _____nun _____.___ .__ ..___ ___19_ Page Nine 181.10 INVESTIGATIVE POWERS OF THE FINANCE DIRECTOR (a) The Finance Director or his delegate, or any authorized employee, is hereby authorized to examine the books, papers, records and federal income tax returns of any employer or of any taxpayer or person subject to, or who the Finance Director or his delegate 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 ascerta 'n the tax due under this chapter, and every such employer, supposed employer, taxpayer or supposed taxpayer is hereby directed and required to furnish upon written request by the Finance Director or his delegate, or his duly authorized agent or employee, the means, facilities and opportunity for making such examinations and investigations as are hereby authorized. (b) The Finance Director and his delegates are each hereby authorized to order any person presumed to have knowledge of the facts to appear before him and may examine such person, under oath, concerning any income which was or would have been returned for taxation or any taansaction 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. (Ord. 15-71. Passed 9-20-71.) 181.11 TAX INFORMATION CONFIDENTIAL Any information gained as the result of any returns, investigations, hearing or verifications required or authorized by this chapter shall be confidential, except for offical tax purposes, or except in accordance with proper judicial order, or except as hereinafter provided. The Finance Director or his delegate may furnish the Internal Revenue Service, Treasury Department of the United States, the Tax Commissioner of Ohio, and the duly authorized income tax administrator of any other city or state with copies of the returns filed. The Finance Director or his delegate is also authorized to enter into agreements for the exchange of any information with any of the foregoing federal, State or municipal officials. Any person divulging information, except as hereinbefore authorized, shall, upon conviction thereof, be deemed guilty of a mis- demeanor and shall be subject to a fine of not more than five hundred dolla s ($500.00) or imprisonment for not more than six months, or both. Each disclosure shall constitute a separate offense. (Ord. 15-71. Passed 9-20-71.) 181.12 COLLECTION OF UNPAID TAXES (a) All taxes imposed by this chapter shall be collectible together with any interest and penalties thereon, by suit, or other debts of like amount are recoverable. (b) The Finance Director or his delegate is authorized to institute civil law suits to collect delinquent taxes due and owing the Municipality by virtue of the provisions of this chapter. The Finance Director or his delegate is authorized to waive penalties and interest and compromise tax liability and the right to accept waiver of State Statutes of Limitation. (Ord. 15-71. Passed 9-20-71.) RECORD OF ORDINANCES ---_.~._------ - --.-- Dayton Legal Blank Co, Form No. 30043 , I Ordinance No. . 100-90 Passed.. ..19 I ----------- i =t.e Page Eleven I , i I , (1) Such part thereof as shall be necessary to defray the cost of i , Ii collecting the taxes levied by this chapter and enforcing the , I 4ft II provisions hereof. I (2) Such part thereof as Council may deem appropriate to the General I , Fund for the purpose of paying the cost of General Municipal I 'lIiI\l;" I obligations. (3) Such part thereof as Council may deem appropriate for the purpose of paying the cost of maintenance of, and the purchase of new equipment, motorized or other. (4 ) Such part thereof as Council may appropriate for the purpose of I paying the cost, acquisition, construction, repair and/or maintenance of streets. i i I (b) One-half of one percent (~%) of the tax revenues shall be transferred i I to a Capital Improvement Tax Fund and used exclusively for capital ! improvements. i (Ord. 17-87. Passed 7-20-87.) i I 181.16 INTEREST ON UNPAIF WITHHELD TAXES I I All taxes deducted by an employer or required to be deducted and withheld I by an employer and remaining unpaid after they become due pursuant to Section 181.07(a), (b) or (c) shall beaqr interest on the amount of such I unpaid taxes at the rate of eighteen percent (18%) per annum and in I addition a penalty of ten percent (10';0 of the amount of the unpaid taxes. I (Ord. 10-82. Passed 2-15-82.) If.\ 181.17 ESTABLISHMENT OF BOARD OF REVIEW (a) A Board of Review, consisting of a chairman and two other individuals ~. to be appointed by the Dublin City Council with a recommendation from the Finance Committee is hereby created. A majority of the members of the Board shall constitute a quorum. The Board shall adopt its own procedural rules and keep a record of its transactions. Any hearing of the Board may be conducted privately and the provisions of Section 181. 1 hereof with reference to the confidential character of information required to be disclosed by the ordinance shall apply to such matters a may be heard before the Board on appeal. (b) All rules and regulations and amenments or changes thereto, which are adopted by the Administrator under the authority conferred by this ordinance, must be approved by the Board of Review before the same become effective. The Board shall hear and pass on appeals from any ruling or decision of the Administrator, and, at the request of the taxpayer or Administrator, is empowered to substitute alternate methods of allocation. After such approval, such rules, regulations and changes shall be filed with the Clerk of Council and shall be open to public inspection. (c) Any person dissatisfied with any rules or decision of the Administrator which is made under the authority conferred by this ordinance may appea therefrom to the Board of Review within thirty (30) days from the announcement of such ruling or decision by the Administrator, and the Board shall, on hearing, having jurisdiction to affirm, reverse or modify any such ruling or decision or any part thereof. 181.99 VIOLATIONS; GENERAL PENALTY (a) Any person subject to the provisions of this chapter who fails, neglects or refuses to make any return or declaration, or any employer who fails, neglects or refuses to deduct and withhold the taxes or pay the taxes imposed by this chapter or any taxpayer who fails, neglects or refuses to pay the tax, interest and penalties RECORD OF ORDINANCES Dayton Legal Blank Co, Form No, 30043 Ordinance No. ______lOO::90__u_ Passed____ - - - - - - - - - - - - - - ~ - --~ - -- mJ9_.. Page Ten 181.13 CREDITS, EXEMPTIONS AND MUNICIPAL CONTRACTS (a) Credits. Every individual taxpayer who resides in the Municipality but who received net profits, salaries, wages, commissions, lottery winnings, prize monies, tips and gratuities or other compensation in another municipality, shall be allowed a credit for the amount so paid by him or in his behalf in such other municipality, this credit to be applied only to the extent of the tax assessed by this chapter, by reason of such net profits, salaries, wages, commissions, lottery winnings, prize monies, tips and gratuities or compensation earned in such other municipality where such tax is paid. (b) Exemptions. (1) The provisions of this chapter shall not be construed to tax the military payor allowance of members of the armed forces of the United States, or the income of religious, fraternal, charitable, scientific, literary or educational institutions to the extent that such income is derived from tax-exempt real estate, tax-exempt tangible or intangible property or tax-exempt activities. (2) The tax provided for herein shall not be levied on the personal earnings of any natural person under eighteen years of age. (c) Contract Provisions. No contract on behalf of the Municipality for works or improvements of the Municipality shall be binding or valid unless such contract contains the following provisions: "Said hereby further agrees to withhold all Municipal income taxes due or payable under the provisions of Chapter 181 of the Codified Ordinances of Dublin, Ohio, for wages, salaries, commissions paid to its employees and further agrees that any of its subcontractors shall be required to agree to withhold any such Municipal income taxes due under such chapter for services performed under this contract." Ord. 15-71. Passed 9-20-71.) 181.14 INTEREST AND PENALTIES (a) All taxes imposed by this chapter and remaining unpaid after they become due shall bear interest, in addition to the amount of the unpaid tax, at the rate of eighteen percent (18% ) per annum, and the taxpayers upon whom such taxes were imposed by this chapter shall be liable in addition thereto, to a penalty of ten percent (1 % ) of the amount of the unpaid tax.. (b) A penalty shall not be assessed on an additional tax assessment made by the Finance Director or his delegate when a return has been filed in good faith and the tax paid thereon within the time prescribed by the Finance Director or his delegate; 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 months after final determination of the federal tax liability. (Ord. 10-82. Passed 2-15-82.) 181.15 ALLOCATION OF FUNDS (a) One and one-half percent (1 ~%) of the tax revenues shall be used as follows: RECORD OF ORDINANCES ------.---_.- Dayton Legal Blank Co. Form No. 30043 ,-_. Ordinance No. _100-90 Passed 19 I ----.---.--.-.-..:::::r- I Page Twelve I I I if.... imposed by this chapter or any person who refuses to permit the Finance Director or his delegate, or his duly authorized agent or employee, to examine the books, records and papers of a taxpayer or any person who knowingly makes an incomplete, false or fraudulent return, or who attempts to do anything whatever to avoid payment of the whole or any part of the tax under this chapter shall be fined not more than two hundred fifty dollars ($250.00) for the first offense, and not more than five hundred dollars ($500.00) or imprisoned for not more than ninety days, or both, for a second and subsequent offense. The failure of an employer or taxpayer to receive or procure a return or declaration form shall not excuse him from making a return or declaration or paying the tax levied under this chapter. Penalty for failing to timely file any tax return by the due date, with extensions granted, shall result in a $25.00 penalty assessment. (b) Nothing in this chapter shall be deemed to prevent the exercise of any of the powers and duties on any officer or division of the Municipality by any person or agency, including another municipal corporation, with which the Municipality may contract for the administration and/or enforcement of the provisions of this chapter, it being the intent hereof that all enforcement powers granted to any or division of the municipality may be exercised by such contracting party. - (Ord. 15-71. Passed 9-6-71.) *", Passed this ~day of November , 1990. // .. 7 _ ~/~. / /. ... ~~- ---- ,~r - pre~Office' V' Attest: J~~~ Clerk of C unc"l .",. -~- 1 hereby certify that copies of this Ordinance/RmlHtiMl were posted in t:1C City of Dublin in accordance with Section 731.25 of the O!lio Revised Code. ~~~~.~ Clerk of Council, Du in, Ohio