HomeMy WebLinkAbout071-89 Ordinance
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RECORD OF ORDINANCES
Dayton Legal Blank Co. Form No. 30043
Ordinance No. 71-89 Passed m19u.
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AN ORDINANCE AUTHORIZING THE
EXECUTION OF A CONTRACT WITH
THE VILLAGE OF POWELL~ OHIO~
FOR INCOME TAX ADMINISTRATION,
AND DECLARING AN EMERGENCY
WHEREAS, the Village of Powell has enacted an income tax ordinance to go
into operation January 1, 1990; and
WHEREAS, the Village of Powell is desirous of having the Income Tax
Division of Dublin administer and collect said income tax on behalf of
the Village of Powell; and
WHEREAS~ the City of Dublin on the 17th day of July, 1989 passed a
Resolution of Intent to support the administration of the tax program
of the Village of Powell;
NOW~ THEREFORE~ BE IT ORDAINED by the members of the Council of the City
of Dublin, State of Ohio, 6 of the elected members concurring:
Sect ion 1. That the terms of said contract are attached hereto as
Exhibit "A".
Section 2. That this Ordinance be, and the same hereby is, declared to
be an emergency measure necessary for the immediate preservation of the
public health, safety and welfare and for further reason that time is of
the essence in this situation due to the need to establish the operating
procedures for the administration of said tax, and therefore, this
Ordinance shall take effect and be enforced immediately upon passage.
Passed this 7th day of August , 1989.
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Attest:
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Clerk of Cou cil'
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Sponsor: Income Tax Administrator
',hereby cer~if~ that copies of this Orrl'nance/Resolution were posted in the
City of Dublm In accordance w:th Setfon 731.25 of the tIJl:o Revised Code,
Jflaro-o'1' 'tf~
Clerk of Coun I, Dublin, Ohio
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MEMORANDUM
TO: Members of Dublin City Council
FROM: Timothy C. Hansley, City Manager
SUBJECT; Ordinance Authorizing the Execution of a Contract with the
Village of Powell for Income Tax Administration
Initiated by: Steve Hoffman, Tax Administrator
DATE: July 27, 1989
The attached legislation would authorize the execution of a
contract between Dublin and Powell for the administration of Powell's
income tax by Dublin. The proposed contract which is based on the
agreement that existed between Columbus and Dublin from 1972 to 1986
is also attached for your information.
Time is of the essence in this situation due to the amount of
time required to establish the operating procedures for the
administration of Powell's income tax. Forms will have to be
designed, approved and printed, computer software and hardware will
have to be determined and tested, registration of taxpayers and data
entry will have to be accomplished by January 1 of 1990. Other
issues, such as the jurisdictions of the Dublin Mayor's Court for
violation of Powell's ordinance, establishing a separate checking
account for refunds and receipt of funds, establishment of a trust
fund account and other items will also have to be decided.
The Administration believes that all of these issues can be
resolved within the time frame, however, we are reluctant to proceed
with these efforts until a contract is in place. Therefore, the
passage of this legislation is strongly recommended.
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.,. CONTRACT
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This contract made and entered into this ~ day of .
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19~, by and between the City of Dublin, Ohio, hereinafter referred to as
"Dublin", and the. Village of Powell, Ohio, hereinafter referred to as
"Powell", VI'lRESSE'IIl:
WHEREAS. Powell has enacted an income tax ordinance to go into
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operation January 1, 1990.
VHEREAS. Powell is desirous of having the Income Tax Division of
Dublin administer. and collect said income tax on behalf of Powell.
NO". THEREFORE. in consideration of the promises and agreements of the
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parties hereto, as herein set forth, I
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11. Dublin, commencing 'on the 1st day of January, 1990, and
thereinafter until this conttact is terminated, under the provisions
hereinafter set forth, promis~s and agrees to administer said income tax
ordinance and to collect all income tax monies due to Powell in accordance
with the provisions of applicable statues and the ordinances of Powell.
Dublin shall furnish all per~onnel, facilities, office machines, tax forms,
'stationary, postage, etc., necessary to perform the services provided
herei~, it ~eing th~ intent hereof that Dublin will distribute the I
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necessary forms, process the returns, collect the tax, make refunds of
'over-payments, and will endeavor by all reasonable means to enforce the
provisions of said inc~me tax ordinance insofar as they relate to
collection of all tax liabilities thereunder, in the same manner and with
the same diligence used by Dublin in the administration of its own income
tax ordinance, except as otherwise specifically provided herein; and
provided, also, however, Dublin will in no way be responsible for any
uncollected taxes and in that respect may not be sued or held financially
responsible for taxes that have not been collected.
2. lnperforming its functions hereunder, Dublin shall cooperate in
every reasonable way with Powell's Village Administrator and shall give him
and his assistants access to all records relative to the administration of
the Powell income tax ordinance and shall furnish him with such pertinent
information as he may reasonably require.
3. Following collection of ipcome tax monies due to Powell as set
forth in pa~~graph 1. above, Dublin shall place said monies into a
specially created Village of Powell Income Tax Trust Fund. The Finance
Director of the City of Dublin shall, at approximately monthly intervals,
transfer the amounts of money then in said Income Tax Trust Fund to the
Village of Powell.
4. Dublin shall make r~funds for proven amounts of overpayment of
said taxes collected, said refunds to be made from a fund to be established
and maintained in accordance with the provisions of paragraph 6. below. .
5. In consideration therefor, Powell shall pay to Dublin a sum equal
to four (4) per cent of the gross income tax proceeds collected by
Dublin. Said payments shall be deducted from the approximately monthly
transfer of income tax collected.
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