10-82 Ordinance
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National q~h1e11 Corp.. Cols.. O. ~ Fonn No. 2806-A
Ordinance No..10.:.22.uu p assed.___u__uu__u____..n--...n-.u--..---...---..19.-~c-.-.
TO AMEND SECTIONS 181.14 AND 181.16 OF THE CODIFIED
ORDINANCES OF DUBLIN, PERTAINING TO DUBLIN VILLAGE
INCOME TAX.
WHEREAS, certain sections of Chapter 181 of the Codified Ordinances of Dublin
are in need of changing; and
WHEREAS, these changes will assist the City of Columbus in collecting city
income tax in a timely manner; now, therefore,
BE IT ORDAINED by the Council of the Village of Dublin:
SECTION 1. That effective, April 1, 1982, Sections 181.14 and 181.16 of .the
Codified Ordinances be and the same are hereby amended to read as follows:
181.14 Interest and Penalties.
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 (18) per cent per annum, and the taxpayers upon whom such taxes
are imposed by this chapter, shall be liable, in addition thereto, to a penal-
ty of ten (10) per cent of the amount of the unpaid tax.
A penalty shall not be assessed on an additional tax assessment made by the
City Auditor when a return has been filed in good faith and the tax paid
thereon within the time prescribed by the City Auditor; and provided further,
that, in the absence of fraud, neither penalty nor interest shall be assessed
on any additional tax assessment resulting from and Federal audit, providing
an amended return is filed and the additional tax is paid within three (3)
months after final determination of the Federal tax liability.
181.16 Interest on Unpaid Withheld Taxes.
All taxes deducted by an employer or required to be deducted and withheld by
an employer and remaining unpaid after they become due pursuant to Section
181.07 (a), (b), or (c) shall bear interest on the amount of such unpaid taxes
at the rate of eighteen (18) per cent per annum and in additional a penalty
of ten (10) per cent of the amount of the unpaid taxes.
SECTION 2. That effective April 1, 1982, existing Sections 181.14 and 181.16
be and the same are repealed.
SECTION 3. That this Ordinance shall take effect and be in force from and
after the earliest period allowed by law.
Passed this IS' day of ~~ ' 1982.
I ATTEST:
p~*)tJ JJ~
C1erk of ouncil
Sponsored by: Finance Director