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Home My WebLink About093-89 Ordinance RECORD OF ORDINANCES Dayton Legal Blank Co. Form No. 30043 Ordinance No, nm9J::'~9.m. Passed mm m_um mmmmn_ nmmnJ9n n ~ AN ORDINANCE AUTHORIZING THE EXECUTION OF A CONTRACT WITH THE VILLAGE OF NEW ALBANY, OHIO, FOR INCOME TAX ADMINIS- TRATION, AND DELCARING AN EMERGENCY WHEREAS, the Village of New Albany has enacted an income tax ordinance to go into operation January 1, 1990; and WHEREAS, the Village of New Albany is desirous of having the Income Tax Division of Dublin administer and collect said income tax on behalf of the Village of New Albany; and NOW, THEREFORE, BE IT ORDAINED by the members of the Council of the City of Dublin, State of Ohio, 1 of the elected members concurring: Section 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 I Ordinance shall take effect and be enforced immediately upon passage. i I I Passed this 6th day of November , 1989. ~~ Attest: __J /v~ ~. ;:,/~) Clerk of Counc' I Sponsor: Income Tax Administrator , hereby certify that c:m:r>r d I"'s n.,f I . ,"J." . ",..nG!l("'!'!esolur CIty of Dublin in o:w~dJn:::! w:tiJ Sort'o 73~'; ".on ~ere postc;;n ; . n ._5 of tile g~il0 R.eVi~~d \Qgn, -,"-~7U "~J ~. ~-' Clerk of COl/neil, ublin, Ohio ~ -. ~ .. . CONTRACT 1l:v This contract made and entered into this 71 day of A J ()J~WJb~ 19~, by and between the City of Dublin, . Ohio, hereInafter referred to as "Dublin", and the Village of New Albany, Ohio, hereinafter referred to as "New Albany", WITNESSETH: WHEREAS. New Albany is anticipated to enact an income tax ordinance to go into operation January 1, 1990. WHEREAS. New Albany is desirous of having the' Income Tax Division of Dublin administer and collect said income tax on behalf of New Albany. NOW. THEREFORE, in consideration of the promise and agreements of the parties hereto, as herein set forth, 1. Dublin, commencing ,on the 1st day of January, 1990, and thereinafter until this contract is terminated, under the provisions hereinafter set forth, promises and agrees to administer said income tax ordinance and to collect all income tax monies due to New Albany in accordance with the provisions of applicable statues ,and the ordinances of New Albany. Dublin shall furnish all personnel, facilities, office machines, tax forms, stationary, postage, etc., necessary to perform the services provided herein, it being the intent hereof that Dublin will distribute the necessary forms, process the returns, collect the tax, make refunds of over-payments~ and will endeavor by all reasonabl~ means to enforce the provisions of said income 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 responsibIe for any uncollected taxes and in that respect may not be sued or held financially responsible for taxes that have not been collected. 'I 2. In performing its functions hereunder, Dublin shall cooperate in every reasonable way with New Albany's Mayor and shall give him and his assistants access to all records relative to the administration of the New Albany income tax ordinance and shall furnish him with such pertinent information as he may reasonably require. 3. Following collection of income tax monies due to New Albany as set forth in paragraph 1. above, Dublin shall place sa~d monies into a specially created Village of New Albany 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 New Albany. 4. Dublin shall make refunds 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, New Albany shall pay to Dublin a sum equal to four (4) percent of the gross income tax proceeds collected by Dublin. Said payments shall be deducted from the approximately monthly transfer of income tax collected. 6. In addition to the payment set forth in paragraph 5. above, New Albany shall pay to Dublin a sum equal to one (1) per cent of the income tax proceeds transferred to New Albany by Dublin in accordance with the provisions of paragraph 3. above. The monies paid to Dublin in accordance with the provisions of this paragraph shall be utilized to create and maintain a fund out of which Dublin shall pay refunds in accordance with the provisions of paragraph 3. above. The amount of this fund shall not exceed Two Thousand Dollars ($2,000) and payments into this fund in accordance with the provisions herein shall be made only until the amount of the fund is Two Thousand Dollars ($2,000). When the amount of monies in this fund drops below One Thousand Dollars ($1,000) by reason of payments therefrom as provided herein, then upon request of Dublin, an additional payment shall be made to said fund by New Albany to restore the fund to Two Thousand Dollars ($2,000) or such lesser amount as the Dublin Finance Director may deem necessary. 7. New Albany shall furnish a list of prospective taxpayers to Dublin as a basis for procedure in connection with the collection of said income taxes for New Albany by Dublin. New Albany shall make every effort possible to prepare and furnish an accurate list but shall not be responsible for inaccuracies which may occur. 8. It is mutually agreed by and between the parties hereto, upon the consideration aforesaid, that Dublin shall not be responsible for legal action on the delinquent accounts, either through civil or criminal actions in any courts of competent jurisdiction. 9. Either party may cancel and terminate this contract agreement by giving six (6) months written notice to the other party of its intention so to do. 10. New Albany will reimburse Dublin for any expenses incurred in the event of a referendum and or a repeal of the tax ordinance in New Albany that are incurred prior to the date of the referendum, if any. This contract shall remain in full force and effect unless until its cancellation or termination as provided herein. Dated this ?7fb. day of #O(/eM-bllt, 19a. IR WITNESS WHEREOF, THE Village of New Albany has caused it s name to be subscribed by elJltl..- y1}vSjltJ9Ve , its Mayor and .-::fAfV4 ~, A..J(l.-1!1 S its Clerk-Treasurer, being duly authorized in the premises by the provisions of Ordinance No. f(c>-~? of the Council of the Village of New Albany, Ohio, passed A/,..I-R;vJ;;.R/L J-I , 19~. ~~ Mayo ~ y;~, . C_ I ~ (};/{A/~ . c)(.;rk-Treasurer IR WITNESS VDEREOF, THE City of Dublin, Ohio, has caused its name to be subscribed by Timothy C. Hansley, City Manager, being duly authorized in the premises by ordinance of the City of Dublin, No. 93- ~ dated A10()t7~/Z h, 19 87 . . Ld~-+'~ City Manager City of Dublin 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 New Albany for Income Tax Administration Initiated by: Steve Hoffman, Tax Administrator DATE: October 23, 1989 The attached legislation would authorize the execution of a contract between Dublin and New Albany for the administration of New Albany'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 New Albany'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 accomplished by January 1 of 1990. 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 as an emergency measure at the November 6, 1989 Council meeting. The actual tax ordinance and contract approval is expected to be passed at the November 7, 1989 New Albany Council meeting. SH:dp