15-71 Ordinance
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~. .:', ORDIN.t'\NC]~ NO. /S~ 7/ , VILLAGE OF DUBLIN, OHIO
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,; AN ORDINANCE~ TO LEVY A TAX, TO PROVID]~
Ii FUNDS FOR THE PURPOSE OF GENERAL MUNICIPAL '
" .DpER^:JTON~, MAINTENANCE, NE'W EQUIPMENT, ;
AND CAPITAL IMPROVgMENTS, ON ALL SALAHIES, ,
';; WAGES, COMMISSIONS AND OTHER COMPENSATION ' ,
ii EARNED BY RESIDENTS OF THE VILLAGE OF .!
l; DUBLIN; ON A LL SA LA RIES, WAGES, COMMISSIONS ;
" :l AND OTFr:E~R COMPENSATION EARNED BY NON- .
. :-'0 i1 RESIDENTS OF THE VILLAGE OF DUBLIN FOR VlORK 1
) ,', :: DONE OR SERVICES PERFORMED OR RENDERED I
-=-.,i, i; IN THE VILT..JAGE. OF DUBLIN; ON THE NErr ;PROFITS I
;~ . EARNED 'ON ALL BUSINESSES, PROFgSSIONS OR !
:~ OTHER ACTIVITIES CONDUCTED BY RESIDENTS OF :
~~ \ T'HE VILLAGE OF DUBLIN; ON THE NET PROFITS 1
n EARNED ON A LL BUSINESSES, PROFESSIONS OR i
, !i OTHER ACTIVITIES CONDUCTED IN THE VILLAGE OF .;
11 DUBbIN BY NON -RESIDENTS, AND ON THE NET :
Ii ' PROFITS EARNED BY ALL CORPORATIONS AS THE ' j"
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I! RESULT OF 'WORK DONE OR SERVICES PERFORMED ;
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n OR RENDERED IN THE VILLAGE OF DUBLIN; RE- .
;l QUIRING THE FILING OF RETURNS AND FURNISHINGS :
II OF INFORMATION BY EMPLOYERS AND ALL rrHOSE :
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n SUBJECT TO SAID TAX; 'IMPOSING ON EMPLOYERS 'I
H THE DUTY OF COLLECTING THE TAX AT THE I
~! SOURCE AND PAYING THE SAME TO THE VILLAGE OF :
t n DUBLIN; PROVIDING FOR THE A UDI'f, COLLECTION ;
. ~1 AND ENFORCEMENT OF SAID TAX' DECLARING I
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j' H VIOLATION THEREOF TO BE A IVlISDEMEANOR AND !
J i jl IMPOSING PENALTIES THEREFOR. I
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' II WHEREAS, the funds to be raised by the' tax imposed by this !-!
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,Ii ordinance are necessary for the operatio~l of the daily activities of the : I
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jj Village of Dublin; and l i
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Ii WHEREAS, the Village of Dublin, without said funds, would ;;
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n have to curtail the activities of its several departments to such an :
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'Ii extent that the public peace, property, health and safety would be greatly
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! arid seriously jeopardized; and ;
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, II WHEREAS, it is necessary to raise revenues for the operation ~
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!! of several departments of government of the Village of Dublin for the ;
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q preservation of the public, peace, property, health and safety. j
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t '11 1; NOW, TH~REFORE, BE IT ORDAINED by the. Council of the ;
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'-:\,f" 'II vili~ge of Dublin, State of Ohio, 6 of the elected members :
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I! , SECTION 1. That the Income Tax Ordinance of the Village of ;,'!
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DUBLIN ORDINANCE I
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ii Dublinl Ohiol be and the, same is hereby enacted to read as follows: : "
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" ARTICLE 1.
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d DEFINITIONS. i
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1" 1. 01 A PPLICA TION
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q the following words shall have the I
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r meanings ascribed to tlJem in this articlel except as and if the, context
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t: 1. 02 SINGULA RAND PLURA L; GENDER I
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it The singular shall include the plural. The masculine gender 1
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" shall include the feminine and the neuter genders. I
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1. 03 A SSOCIA 'IrON I
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II "A ssociation" means a partnershipl
'j limited partnershipl or any ;
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; I: other form of unincorporated enterprise owned by two or more persons.
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'I 1. 04 CLERK-TREASURER I i
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n Clerk-Treasurer means Clerk-Treasurer of the Village of I
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:1 Dublinl Ohio. . I
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I BUSINESS I
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"Business" means an enterpris~'1 I
a,ctivitYI professionl or under-
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ii taking of any nature conducted for profit or ordinarily' conducted for !
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whether by an individuall 1
profit I partnershipl fiduciarYI trustl associ- ,
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II ationl corporation or any other entity.
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I , 1. 06 VILLA GE I
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, oJ' I "Village" means Village of Dublinl ,Ohio. I
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il 1. 07 CORPORATION !
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, "Corporation" means a corporation or joint stock' association I
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\ State of Ohiol or any i
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il othe'r statel territory or foreign country ~; depende~cy. I
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;1 1.08 EMPLOYEE 1
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~: "Employee" means one who works for wages, salary, commissions
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;! or other type, of compensation in the service of an employer. ' :
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I:!r 1. 09' EMPLOYER ~
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~ H "Employer" means an individual, partnership, association, 1
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:; corporation, governmental body, unit or agency or any other entity, ,
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jl whether or no~ organized for profit, that employs one or more persons i
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!! on a salary, wage, commissi on, or other compensation basis.
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H 1. 10 FISCAL YEAR ;
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n An accounting period of twelve (12) months or less ending on J
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Ii any day other than December 31. I
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II 1. 11 GROSS Rl~CEIPTS ~. i
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,\ liThe total income from any source whatsoever. I i
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il 1. 12 NET PROFITS ','
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'Ii The net gain' from the o~ ration of a business, profession,' !
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il enterprise or other activity (whether '.or not such business, profession, ;
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Ii enterprise or other activity is conducted for profit or is ordinarily ;,'
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i! conducted for profit) after provision for, all, ordinary and necessary expen-!
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n ses either paid or accrued in accordance with the accounting system used :
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'H by the taxpayer f~r federal income tax purposes without deduction of :
I'll taxes imposed by this ordinance', federal, state or other taxes based on I
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l:ij' income; and in the case of an asso~iation, without deduction of salaries ,
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II 11 paid to partners, and other owners; and otherwise adJ'usted to the ~
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, :1' 'I il requirements of this ordinance. j
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II 1.13 NON-RESIDENT INDIVIDUAL I
'!I An individual who is, not domiciled 'in the Village of, D'ublin and ~
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il whose usual place of abode is outside the, Yill~ge of,. Dublin. I
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DUBLIN ORDIN1\NCE
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, 1. 14 NON-RESIDENT UNINCORPORATED BUSINESS ENTITY ;
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!! 'An unincorporated business entity not having an office or place ,
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;i of business within the Village of Dublin.
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i ~i 1. 15 PERSON '
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l! Every natural person, partnership, fiduciary, association or .
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!j corporation. \V'henever used in any clause prescribing and imposing a, ; 1
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li penalty, the term "person" as applied to' any unincorporated entity shall: !
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II mean the parties or members, thereof, and' as applied to corporations, I I
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I! 1. 16 PLACE OF BUSINESS j
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jl . Any bona fide office (other than a mere statutory office), I
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II factory, warehouse or other place which is occupied and used by the j'
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Ii taxpayer' in carrying on any business activity individually or through any ,
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\ ~ Iii one or more of his regular employees regularly in attendance. i
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Ii 1. i7 RESIDENTINDIVIDUA L 1 '
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'Ii Any individual who is domiciled in'the Village of Dublin or j I
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11 whose usual place of abode is in the Village of Dublin. I
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Ii 1. 18 RESIDENT UNINCORPORAT~D BUSINESS ENTITY '~,
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!. An unincorporated business entity having an office or place of ' I
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II' business within the Village of Dublin. . I
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I!, 1.19 TAXABLE INCOME !
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II Wages~ salaries', commissions and other compensation paid by ,
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i\ an employer or employers before any deductions and or the net profits '
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~ I '!! activity adjusted in accordance with the provisions of this ordinance. :,
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il 1. 20 TAXABLE YEAR I
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II The calendar year or the fiscal year upon the basis of which !
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;; DUBLIN ORDINANCE !
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;l the net profits are to be computed under this ordinance and" in the case
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1~ of a return for a fractional part of a year, the period for which such ~
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1 P return is required to be made. .
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"---' II . ARTICLE 2 !
ij IMPOsiTION AND COLLECTION' OF TAX, !
:, RE'rURNS AND REFUNDS i
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Ii '.2.01 IMPOSITION OF TAX I
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Ii 1. To provide for the purposes of general municipal operations, I
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II maintenance, new equipment and capital improvements of the Village, 1
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11 there is hereby levied a tax at the rate of one. (1) percentum per annum :
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!! upon the following: . : '
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n (a) On all salaries, wages, commissions and other compensa- :
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"i Ii tion earned on and after January 1, 1972, by residents of the 1
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!i (b) On all salaries, wages, commissions and other compensa- .
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III tion earned on and after January 1, 1972, by.non-residents of '
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11 the Village for work. done or services performed or rendered i
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! in, the Village. ,:
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11 (c) On, the net profits earned on and after January 1, 1972, of '
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J all unincorporated businesses, professions, or other activities 1
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l! conducted by residents of the Village. !
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j'l' ' (d) On the net profits earned on and after .January 1, 1972, of 1
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II ' all unincorporated businesses, professions, or other activities j
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I II c'~nducted in the Village by non-residents. i
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t ~.: !I ' (e) For the purposes of Paragraphs 1. (c) and 1. (d) of this ;
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jl section, an association shall not be taxable as an entity, but any'
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II member thereof who is ,a resident of the Village' shall be taxed, ;
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II individually on his entire share, whether distributed' or not, of ,
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n DUBLIN OHDINANCE I
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i' the annual net profits of the' association, and any non-resi~ent
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n members thereof shall be taxed individually only on that portion
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'1 s 11 profits of the association as is derived from work done, services: '
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n performed or rendered, and business or other activities :
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n conducted in the Village... j
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II (f) On the net profits on and after January 1, 1972, of all '
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III . corporations, estates, trusts and limited partnerships, derived :
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Ij or other activities conducted in the Village, whether or not such
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II corporations, estates, trusts and limited partnerships have ;
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n their principal or any place of business located in the Village. '
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\ I II 2.02 ALLOCATIONS OF NET PROFITS \
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'-....,... n 1. In the taxation of income' which is subject to the tax, if the .
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:! books and, records of a taxpayer conducting a business or profession both
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'H within, and without the boundaries of the Village shall disclose with rea- :
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H sonable accuracy what portion of its net profit is attributable to that, part'
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li of the business or profession conducted within the boundaries of the :
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'll situs in the Village for purposes of the tax. In the 'absence of such ;
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III r~cords, net profit from a business or profession conducted both within :
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q and without the boundaries of the Village shall be considered as having a
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/' II taxable situs in the Village for purposes of the tax in the same propor'tion j
;1 as the average ratio of:. 1
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( I~ II (a) The average net book value of the real and tangible personal'
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I I property owned or used by the taxpay~r in the business or pro- ;
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, ill, . fession in the' Village during the taxable period to the average 1
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Ii net book value of all of the real :and tangible personal property :
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" owned or used by the taxpayer in the business or profession
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j; during the same period, wherever situatcd. :
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on of such property shall be determined by multiplying the annual !
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:; rental thereon by eight. .. ,
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'I (c) Wage/?, salaries, and other compensation paid during the
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" taxable period to persons employed in the bu~iness or profession ;
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n for services performed in the Village, to wages, salaries, and
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.' other compensation paid during the same ,peri,od to persons em- ,
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il ployed in the business or profession, wherever their services .
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.;'- II (d) Gross receipts of the business or profession from sales 1
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11 made and services performed during the taxable period in the !
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U Village to gross receipts of the business or, profession during . j
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11 the same period from sales and services, wherever made or I
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II 2. In the event that the foregoing allocation formula. does not
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liproduce an equitable result, another basis may, under. uniform regulations, .
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,be substituted by the Clerk-Treasurer or his delegate so as to produce
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, .such result. j
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I 3. A s used in this ord inance, "sales made in the Village" mean:;
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,I (a) A 11 sales of tangible personal property which is delivered
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[ .( Ii within the Village regardless of where title p~sses if shipped
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iI or delivered from a' stock of goods within the Village. ,;
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'1 ~ Ii (b) All sales of tangible personal property which is delivered I
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within the Village regardless of where title passes even though ,
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transported from a point outside of the' Village if the taxpayer is I
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d regularly engaged through its own ~mployees in 'the solicitation I
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I' or promotion of sales within the, Village and the sales ,result
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' ,t from such solicitation or promotion.
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'\ DUBLIN ORDINANCE
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.' (c) All sales of tangible personal property which is shipped from,
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" a place within the Village to purchasers outside the Village
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regardless of where title passes if the taxpayer is not, through
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I. its own employees,
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~ :! motion of. sales at the place where delivery is made. l
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1; 2.03 LEVY OF TAX I
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d 1. Said tax shall be' levied, collected and paid with respect to
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d, commissions and other compe'nsation earned on and' "
II the salaries, wages,
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I, after January 1, 1972, and with respect to the net profits of business,
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H ,professions or other activities earned on and after January 1, 1972.
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:j Thereafter, the taxpayer shall report on its fiscal, year basis. i !
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'll 2. \Vher'e the fiscal year of, a, business, profession or other l
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t' fits of such taxpayer shall be determined by dividing the annual profits
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by twelve (12) and multiplying the quotient. by the number of months i
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n within the period commencing January 1, 1972, and ending at the I
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II clusion of said fiscal year. ;
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l! 2.04 RETURN AND PAYMENT OF TAX 1
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!l 1. Each taxpayer who engages in business, or whose salaries,
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commissions and other compensation are subjeCt to the tax . ,
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i! Clerk-Treasurer or his delegate on a form furnished by or obtainable I
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H from the Clerk-Treasurer or his delegate', setting forth the aggregate !
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II amount of salaries, commissions and' other "compensation earned ,
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:! DUBLIN OHDINANCE
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:i allowable expenses in the acquisition of such gross, income earned during
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;: the' preceding year and subject to the tax~ together. with such, other per-
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\ i 1; Pro.vided~ however~ that when the return is made for a fiscal year or
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---~~~ !j other period differ.ent from the calendar year~ the return shall be made' i
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l! fiscal year or othqr period. . i
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j~ compensation are subject to the tax imposed by this ordinance may !
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n offset losses from any business or professional activity when conducted :
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i! in this Village or in any municipality that does not levy an income tax ;
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lIon net profits therefrom. l
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\ H 3. A husband and wife, in any taxable year, may elect to file
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il may offset losses from any business or professional activity when con- ,
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Ii 4. If a net operating loss has been sustained in any taxable ;
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II 5. . The taxpayer making a return shall at the time of the filing ,
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.! thereof, pay to the Village the amount of taxes shown as due thereon; ,
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!I provided~ however, that where any portion of the tax so due shall have
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I ' . il be~n deducted at the source pursuant to the provisions, of Section 2. 06 :
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-', y ;! the taxpayer pursuant to the provisions of Section 2: 07 of this ordinance,
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H or' where an income tax has been paid to another municipality~ credit .
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:. DUBLIN ORDINANCE ,
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" be deducted from the amount shown to be due and only the balance,
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I :i any, shall be due and payable at the time of filing s'aid return.
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P year may' request a refund provided, howeve~, there is rio other tax
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II ,liability and provided,. further, that no amount of less than one dollar .~
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l! 7. The Clerk-Treasurer or' his delegate shall have the authority;
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to extend the time for filing of the annual return upon the' request of !
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q ,the taxpayer for a period not to exceed six (6) months, or ot;le (1) month,:
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: ~ beyond any extension requested of or granted .by the In~ernal Revenue I
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Service for the filing of the Federal Incom~ Tax Return. The Clerk- ,
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It Treasurer or his delegate may require a tentative return, accompanied I
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,1 by payment of the amount of tax shown to be due thereon by the'date
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" the return is normally due. No penalty or, interest shall be ~ssessed
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n in those case~ in which the return is filed. and the final tax paid within
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,/ 2.05 AMENDED RETURN AND REFUNDS FOR OVERPAYMENT
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n Where an amended return must be filed in order to report 'I
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additional income and pay any additiomi.l tax due, or claim a refund of ;
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!. in Section 2.04, Paragraph 6, such amended .return shall be on a form I
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l: obtainable on reques~ from the 'Clerk-Treasurer or his delegate. A ~
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, II taxpayer may not change the method of accounting or apportionmept of
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\ !I net profits after the due. date for filing the original return.
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\. il 2. Within three (3) months from the final determination of any ,
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II Federal tax liability affecting the taxpayer's, Village tax liability, such ,
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I, taxpayer shall make and file an amended ,Village return showi'ng income
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II subject to the Village tax based upon such :fil1~1 determimition of Federal !
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:t tax liability, and pay any additional tax shown due thereon or make a
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,; DUBLIN ORDINANCE I
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~ 1 claim for refund of any overpayment.
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, !\ sented ,to the Clerk-Treasurer or, his delegate withiil three (3) years of ,
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.r..I '. the date the taxes were due.
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II 2~06 COLLECTION AT SOURCE
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,. 1. Each' employer within or doing business within the Village
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II shall deduct at' the .time, of payment of such salaries, wages, commissions
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.1 or other compensation, the tax of 1% of the gross salaries, ,
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il close of each calendar quarter, make a return showing the amount of
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I during the quarter have been paid to the Village: in accordance with the
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! ~ payment schedule prescribed. by Paragraph 2. (a), 2. (b) and "2. (c) of
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ii required to be deducted and withheld, whether or not such taxes have
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II 2. Employers shall pay to the Village. all income taxes withheld
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l! or required to be deducted and withhela 01'1 either a semi-monthly, or
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l, qua.r:-terly basis depending on the amount of taxes involved accor~ing to
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II, the following payment schedule:
11 (a) Semi-monthly payments of the taxes deducted are to be
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,'., j! calendar year were $12,000 or more,
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\....; Ii Such payment shall be paid to the Village withi~ five banking
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11 DUBLIN ORDINANCE
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:; (b) Monthly payments of taxes withheld shall be made by an
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11 Such paynierit~ shall be paid to the Village within fifte~:m days ~
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11 accumulated for the third month of the calendar quarter need :
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II not be paid u~til the last day of the month' following such quarter.;
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jj (c) A 11 employers not required to make semi-monthly or monthly,
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n payments of taxes withheld under (a) and (b) above shall make :
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;1 quarterly payments no later than the last day of the month ;
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n following the end of each quarter. !
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~~ H 3. Each employer who maintains a place of business in the 1
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n shall also withhold the tax from the employees res,iding in the Village , !
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II but working at the employer's metropolitan area branch, even though the
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I! payroll records and place of payment are outside the Village. !
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I! 4. The employer shall make and file a return on a form :
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Iii or other co'mpensation of any employee and paid by the employer to the ~
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1 'If , 'of an employee whose sole income subject to the tax under this ordinanc'e;
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" :::.:~ 11 is" the salaries, wages, commissions and other compensation returned j
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~ ~ 11 5. Each employer on or before the 31st day of January" unles~: :
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II written request for thirty (30) days extension is made to and granted by )
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;~ DUBLIN ORDINANCE
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:! the Clerk-Treasurer or his delegate, following any calendar year in .
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'I n which such deductions have been made, or should have been made by
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't.r !i information return (Dublin Withholding Statement, of Wages Paid, and i
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n Dublin Income Tax Withheld), for each employee from whom income tax j
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H has been or should have been withheld showing the name and address of
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il the employee, the 'total amount of salaries,wages, commissions and, j
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II other coinpensati~n paid said employee during the year, and the amount i
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Ii! 'of Village income tax withheld from each employee. :
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l! 6. Where a resident of the Village performs service for his '
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il employer in another municipality, which'se,rvices are subject to with- :
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i~ holding in the other municipality, the employer shall have the authority ,
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\ ' , Ii to reduce the withholding to the Village to the oxtent of the tax liability :
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'\..:, 11 in the other nlUnicipality. ;
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Ii 2.07 DECLARATIONS j
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'11 1. Every person who anticipates any taxable income which is 1
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II not subject to Section 2.06 of this ordinance, or who engages in any ~
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l! business, profession, enterprise or, activity subject to the tax imposed :
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il by Section 2.01, ,Paragraph 1., (c) and Section 2.01, Paragraph 1. (d) of
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Ii this ordinance shall file a declaration setting forth such estimated incOlne'
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Ii or the estimated profit or loss from' such business activity together with .
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Ii ' the estimated 'tax due thereon, if any; provided, however, if a person's ;
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11 income is wholly from wages, salaries, commissions or other compen- ;
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1. ".' ;! accordance with Section 2. 06 of this ordin;'nce, such ,person need not i
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!i 2. Such declaration shall be filed, on or before April' 15 of each I,
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I! year during the life of this ordinance, or: 'on 0'1' before the 15th day of th~ :-:
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l! 4th month the taxpayer becomes subject to' tax for the first time. ! ,
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; DUBLIN OHDINANCE ;
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" 3. Those taxpayers reporting on a fiscal year basis shall file
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:, a declaration on or before the 15th day of the 4th month after the I
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r ;1 beginning of each fiscal year or period. ' I
l ~ ;1 4. Such declaration shall be filed upon a 'fo.t:'m furnished by or I
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11 credit shall be taken for the Village Tax to be withheld from any portion ;
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n of such income. In accordance with the provisions of Section 2.06 :
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!' of this ordinance. credit may be taken for tax to be paid to or to be !
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il withheld and remitted to another' taxing municipality. I
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Ii 5. The original declaration (or any subsequent amendment j
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H thereof) may be increased or decreased on or before any subsequcnt .
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j~ quarterly payment day as provided for herein. l I
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Ii 6. Such declarations of estimated tax to 'be paid the Village :
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~ f', n shali be accompanied by a payment of at least one-fourth (1/4) of the !
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V !l estimated annual tax and at least a similar amount shall be paid on or :
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:1 before the 15th day of the seventh, ninth and twelfth months after the l
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';; beginning of the taxable year. Provided, however. that in case an amended l
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!! declaration has been filed, the unpaid balance shown due thereon shall be: ,
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U paid in equalinstallments on or before the remaining payment dates. ::
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H 7. On or before the 15th day of the fourth month of the year ,
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li following, that for which such declaration or amended declaration' was ~ i
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: II filed, an annual return shall be filed and any balance which may be due :
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n Section 2.04 of this ordinance. 1
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t ~ 'j ARTICLE 31
, ~:1 POV\'ERS AND DUTIES OF 1
. ~;l THE CLERK-'rREASURER AND I-ITS DELEGATE !
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n 3.01 PO\VERS AND DUTIES OF i
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!'l' THE CLERK-TREASURER AND IDS DELEGATE ! '
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II 1. It shall be the duty of the Clerk-Treasu'rer to collect and : .'
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I! 'receive' the tax imposed by this ordinance ih' the manner prescribed by !
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: DUBLIN ORDINANCE :
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,j said ordinance, and it shall also be his duty to keep an accurate record
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, d of said payment. ,
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U 11' 2. The Clerk-Treasurer shall have the power to appoint a i
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Ii delegate to assist in the administration of this ordinance, and such '
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II delegate shall be responsible to the Clerk-Treasurer.
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il 3. The Clerk-Treasurer and his delegate are hereby charged
Ii with the administration and enforcement of the provisions, of this ordi-, ;
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lJ nance and they are hereby empowered to adopt and promulgate and to ,
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!l to the administration and enforcement of the provisions of said ordinance, I
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. !I failed to pay the tax due on a return or has filed a return which does !I '
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-;1 not show the proper amount of tax due, the Clerk-Treasurer or his dele- j
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., Ii gate may determine the amount of tax appearing to be due the Village ~ i
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Ii from the taxpayer based on any information in his possession and shall '
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II send to such taxpayer a written statem.~nt ,showing the amount of tax !
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!l so determined, together with interest and penalties thereon, if any. j
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II 3.02 INVESTIGA TlVE POV/ERS OF THE CLERK- I !
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! '1. The Clerk-Treasurer or his delegate, or any authorized '
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.... II employee, is hereby authorized to examine the books,' papers, records I
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:<., II and federal income tax returns of any employer or of any taxpayer or ,
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- II person subje,ct ,to, or who the Clerk-Treasurer or his delegate believes' .
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i1 is subject to the provisions of this ordinance for, the purposes of veri-
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l! fying the accuracy of any return made, or, if no return was made, to ('
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n ' ascertain the tax due under this ordinance,: and eve'r..y such employer, :
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i; DUBLIN ORDINANCE.
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:: supposed employer, taxpayer or supposed taxpayer is hereby directed
1: and required to furnish upon written request by the Clerk-Treasurer or '
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j! Hons as are hereby author'ized. .
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Ii 2~ The Clerk'-Treasurer. and his delegate are each hereby autho- i
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:1 rized to order, any. person presumed to have knowledge of the facts to , l I
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!J appear e ore 1m an may examme suc person, un er oat 1, concernmg _
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n any income which, was or would have been returned for t~xation or any
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P transaction tending to affect such income and for this purpose may compe(
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Ii the production of books, papers, records and federal income tax returns I
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PI' and the attendance of all persons before him, whether as parties or !
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, Ii witnesses, whenever he believes such persons have knowledge of such :
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. ;) H income or information pertinent to such inquiry.: I
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I! ,@) 3.03 TAX INFORMATION CONFIDENTIAL ;
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'!! ~. 1. Any information gained as the result of any returns, inves- :
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11 tigations, hearing or verifications required or authorized by this orc]i- I
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:; nance shall be confidential, except for official purposes, or except in ;
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:1 accordance with proper judicial order, or ,except' as hereinafter provided.' i
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H The Clerk-Treasurer or his delegate may furnish the 'Internal Revenue :
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H Service, Treasury Department of the United States, the Tax Commissioner
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!! of Ohio and the duly authorized income tax administrator. of any other ;
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n city or state with copies, of the returns filed. The Clerk-Treasurer or i
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i II his delegate is also authorized to enter into agreements for the exchange ;
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~ ~ I! of any information with any of the foregoing Federal, State or City ,
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III a~thorized, shall, upon conviction thereof, ,be d~emed guilty of a mis- i
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Ill, demeanor and shall be subject to a f~ne of not more than ~ Five Hundred :
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l! Dollars ($500.00) or imprisoned for not ~6re' than six (6) months. or ~
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" DUBLIN ORDINANCE !
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:: both. Each disclosure shall constitute a separate offense.
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\ H 3.04 COLLECTION OF UNPAID TAXES ;
! -' ,tl 1. All taxes imposed by this ordinance shall be collectible, !
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'l/ n together with any interest and penalties thereon" by suit, as other debts
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!l of like amount are recoverable. !
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B 2. The Clerk-Treasurer or his delegate is authorized to, insti- .
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!l tute civil law suits to collect delinquent taxes due and owing the Village :
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11 by virtue of the provisions of this ordinance. The Clerk-Treasurer or his
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11 tax liability and the right to accept waiver of. State Statutes of Limitations~
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H ARTICLE 4 :
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H CRE:QITS. EXEMPTIONS AND VILLAGE CONTRA CTS 1
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\, ," Ill. 4.01 CREDITS ~
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Ii 1.' Every individual' taxpayer who resides in the Village but j
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H sation for work done or services performed or rendered outside of the ;
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il Village, if it be made to appear that he has paid am unicipal income tax :
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II, or exci~e tax based on income, on such net profits. salaries, wages, ;
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'jl commissions or compensation in anothermt;nicipality, shall be allowed a :
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II credit for the amount so paid by him or in his behalf in such other i
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j! assessed. by this ordinance, by reason of such net profits, salaries, ;
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i; 4.02 EXEMPTIONS :
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If 1. The provisions of this ordinan~e shall not be construed to
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Ii tax the military payor allowances of members of the armed' forces of ,
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II the United States, or the income of religio'us; fraternal, charitable, .
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, DUBLIN ORDINANCE :
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; scientific, literary or educational institutions to the extent that such
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L) 1; 2. The (tax provided for herein shall not be levied on: the per- ,
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n sonal earnings of any natural person under 18 years of age. :
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If 4.03 CONTRACT PROVISIONS i
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;j 1. ,No contract. on behalf of the Village for works or improve-
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II lnents of the Village shall be binding or valid unless such contract con- '
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il tains the following provisions: t
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li "Said hereby further agrees to withhold all :
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~l Village income taxes due or payable under the provisions of Ordinance '
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, :' No. of. the Village of Dublin, .Ohio, for wages, salaries and .
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, / !l commissions paid to its employees and' further agrees that any of its ;
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q 'subcontractors shall be required to agree to withhold any such Village ,
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,11 income taxes due under said ordinance for services performed under this ;
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ii ARTICLE 5 i
II INTl<::REST AND PENA LTIES !
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Ii . 5.01 INTEREST "AND PENA LTIES :
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,11 1. All taxes inposed by this ordinance and remaining u~paid ;
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n after they become due shall bear interest, in addition to the amount of' ;
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~! the unpaid tax, at the rate of six (6) percent per annum, and the taxpayers
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I' li upon whom said taxes are imposed by this ordinance shall be liable in :
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,'~ i~ unpaid tax. ;
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Ii 2. A penalty shall not be assessed on an additional tax assess- '
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ii been filed in good faith and the tax paid thereon within the time prescribed
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li by the Clerk-Treasurer or his delegate; provided further, that, in the I
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i DUBLL~ ORDINANCE i
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:J additional tax assessment resulting from a Federal audit, providing an ,
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I, amended return is filed and the additional tax is paid within three (3)
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H months after final determination of the Federal tax 'liability. ' ;
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II ARTICLE 6
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jl A LLOCA TION OF FUNDS
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.1 6.01 ALLOCATION OF FUNDS ;
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.. 1. rrhe funds collected under the provisions of this ordinance ;
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P (a) Such part thereof as shall be necessary to defray all costs ,
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II of collecting the taxes levied by this ordinance and enforcing j
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the' provisions hereof. \
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i P (b) Such part thereof as Council may a.ppropriate to the General;
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U II Fund ~or the purpose of paying the cost of General Municipal
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:1 Operations. I
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'll ' (c) Such part thereof as Council may appropriate for' the pur"
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l' pose' of paying the cost of maintenance of, and the purchase of
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new equipment, motorized or other. ,
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II (d) Such part thereof as the Council may appropriate for the !
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.l ,purpose of paying the cost of the acquisition,' construction" re-
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r II 'ARTICLE 7 !
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I' VIOLA TIONS AND PENA LTIES ;
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!l 7.01 VIOLA TIONS; PBNA LTIES ;
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'I 1. Any person subject to the prc;>visions of this ordinance who I
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\ DUBLIN ORDINANCE ' , ;
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~i employer who shall fail, neglect, or refuse to deduct. and withhold the
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U H Treasurer or his del~gate, or his duly authorized agent or employee, .
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!l who shall attempt to do anything whatever to avoid', payment of the whole '
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p a misdemeanor and shall be fined not more than Two Hundred Fifty ;
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!:Dollars ($250.00) for the first offense, and shall be fined not more than .
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ii Five Hundred Dollars ($500.00) or imprisoned not more than ninety (90)
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I: days or both, for a second or subsequent offense. The failure of an
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... r !I employer or taxpayer to receive or procure a ~eturn or declaration form!
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I, shall not excuse him from making a return or declaration or paying the
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Iii SECTION 2. Nothing in this ordinance shall be deemed to pre- l
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!! vent the exercise of any of the powers and duties imposed on any officer ~
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Ij or division of the Village by any person or, agency, including another
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H municipal corporation, with which the Village may contract .for the I
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I; administration and/or enforcement of the provisions of this ordinance, it 1
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:! being the intent hereof that all enforcement powers granted to any officer :
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Ii or division of the Village may be exercised .by such contracting party. I
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( !l SECTION 3. If any sentence, clause, section or part of this ;
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1; specified hcrein, is found to be unconstitutional, illega,l or invalid, such ,
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~l unconstitutionality, illegality or invalidity shall affect only such clause, ~
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~;' sentence, section or part of this ordinance and shall not affect or impair'
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': DUBLIN ORDINANCE j
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: any of the remaining provisions, sentences, clauses, sections or other
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r'.J ;: the Council of the Village. that this ordinance would have been adopted ;
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II SECTION 4. This ordinance shall take effect and be in forc'e ;
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il from and after the earliest period allowed by law. I
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:1 Tempore l
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11 Passed this :Ao day of , 1971. I
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