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111-90 Ordinance RECORD OF ORDINANCES .-------.----.---- Dayton Legal Blank Co, Form No, 30043 r---u - Ordinance No, ul1,1__<}<} Passed --- ------- 19 I -1-' ~------ I I ! I I I AN ORDINANCE AUTHORIZING THE I I EXECUTION OF A CONTRACT WITH I THE VILLAGE OF SHAWNEE HILLS, I I OHIO, FOR INCOME TAX ADMINIS- ! TRATION, AND DECLARING AN EMERGENCY WHEREAS, the Village of Shawnee Hills, Ohio, has enacted an income tax ordinance to go into operation on January 1, 1990; and WHEREAS, the Village of Shawnee Hills is desirous of having the Income Tax Division of Dublin administer and collect said income tax on behalf of the Village of Shawnee Hills; 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". Sction 2. That this Ordinance be, and the same hereby is, declared to be an emergency measure necessary for the immediate preservation of the pub lie hea I th, 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. Signed this19th day of November , 1990. \. \. ~ - / Officer Attest: -#~~ ~ ~ Clerk of oun II . Sponsor: Tax Administrator Finance Director I hereby certify that co~les of this Ord~n(Jnc2/R~!t:ti;:rrwere posted in the City of Dublin in accordance with Section 731.25 of the Ohio Revised Cod~. i /J I ~~/JAd/<? ~ ~ Clerk of Co til, blin, Ohio I - CONTRACT This contract made and entered into this i~ day of /J0lI Em B L.-1Z. . 19~P, by and between the City of Dublin, Ohio, hereinafter referred to as "Dublin", and the Village of Shawnee Hills, Ohio, hereinafter referred to as "Shawnee Hills", WITNESSETH: WHEREAS, Shawnee Hills has enacted an income tax ordinance to go into operation January 1, 1991. WHEREAS, Shawnee Hills is desirous of having the Income Tax Division of Dublin administer and collect said income tax on behalf of Shawnee Hills. NOW, THEREFORE, in consideration of the promises and agreements of the parties hereto, as herein set forth, 1- Dublin, commencing on the 1st day of January, 1991 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 Shawnee Hills in accordance with the provisions of applicable statues and the ordinances of Shawnee Hills. Dub lin shall furnish all personnel. facilities, office machines. tax f 0 nns , stationary. postage, etc., necessary to perform the services provided herein, it being the intent hereof that Dublin will distribute the necessary fonns, process the returns, collect the tax, make refunds to over-payments, and will endeavor by all reasonable means to enforce the provisions of said income 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. In perfonning its functions hereunder, Dublin shall cooperate in every reasonable way with Shawnee Hills Clerk-Treasurer and shall give him and his assistants access to all records relative to the administration of the Shawnee Hills income tax ordinance and shall furnish him with such pertinent infonnation as he may reasonably require. 3. Following collection of income tax monies due to Shawnee Hills as set forth in paragraph 1. ab ove, Dub lin shall place said monies into specially created Village of Shawnee Hills Income Tax 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 Shawnee Hills. 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 therefore, Shawnee Hills 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. 6. In addition to the payment set forth in paragraph 5. above, Shawnee Hills shall pay to Dublin a sum equal to one (1) per cent of the income tax proceeds transferred to Shawnee Hills 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 Thousands ($2,000) and payments into this fund in accordance with the provisions herein shall be made only until the amount of the fund i~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 fu~by Shawnee Hills to restore the fund to Two Thousand Dollars ($2,000) or such lesser amount as the Dublin Finance Director may deem necessary. 7. Shawnee Hills shall furnish a list of prospective taxpayers to Dublin, as a basis for procedure in connection with the collection of said income taxes for Shawnee Hills by Dublin. Shawnee Hills shall make every effort possible to prepare and furnish an accurate list but shall not be responsible for inaccuracies which may occur. 8. It is mutually agreed by and between the parties hereto, upon the consideration aforesaid, that Dublin shall not be responsible for legal action on the delinquent accounts, either through civil or criminal actions in any courts of competent jurisdiction. 9. Either party may cancel and terminate this contract agreement by giving six (6) months written notice to the other party of its intention so to do. 10. Shawnee Hills will reimburse Dublin for any expenses incurred in the event of a referendum, initiative or recall of the tax ordinance in Shawnee Hills that are incurred prior to the date of the referendum, if any. This contract shall remain in full force and effect unless and until its cancellation or termination as provided herein. Dated this /9 day of jVt7YE-/T7/3L..-e- , 19?D. IN WITNESS WHEREOF, THE Village of Shawnee Hills has caused its name to be subscribed by 'Ko73~R.T S. S(!.;-t,J~i"l)C-fl- , its Mayor, and p~'ll'-te,/t (!o9?S its Clerk-Treasurer, being duly authorized in the premises by the provisions of Ordinance No.8-~$of the Council of the Village of Shawnee Hills, Ohio, passed 12 Nov'c:m"'~ ,19~. ;;W fl.#~/L 4J~~(::L~ IN WITNESS WHEREOF, 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 Council of the City of Dublin, No. dated ,19 . ~ ~. City Manag City of DUD in MEMORANDUM TO: Members of Dublin City Council FROM: Timothy C. Hansley, City Manager~~ SUBJECT: Ordinance Re: Collection of Income Tax for the Village of Shawnee Hills DATE: November 14, 1990 The attached ordinance and explanatory memo from Steve Hoffman will be in your Thursday packet. Since Steve is requesting emergency action Monday night in order to meet a Shawnee Hills deadline, r'm faxing you this in advance so that you will have a little extra time to consider this matter. Should you have any questions, please call either me or Steve Hoffman. TCH/mc MEMORANDUM TO: Timothy C. Hansley, City Manager through Nan Metz, Finance Director FROM: Steve Hoffman, Tax Administrator SUBJECT: New Municipality Tax Administration DATE: Novemb er 13, 1990 The village council of Shawnee Hills passed, by emergency legislation, a 1% income tax effective January 1, 1991. Concurrent with that legislation they passed a resolution to enter into a contract for the City of Dublin to administer the tax ordinance. I am requesting this issue be placed on the November 19, 1990 Dub lin Council agenda for their consideration. Specifically, I am requesting councils authorization for you to sign the contract with Shawnee Hills. I have attached a sample contract and will have by the November 19, 1990 council meeting a contract signed by the Mayor of Shawnee Hills, a copy of their tax ordinance and a copy of the resolution passed authorizing Dublin to administer their income tax ordinance. Lastly, I am requesting this to be passed as an "emergency" piece of legislation. I believe the concept of administering other municipalities income tax has already been established via Powell and New Albany tax administration. Shawnee Hills is a logical next step to take from a tax administration viewpoint due to its close proximity and relatively small size of population and business community. This permits ease of accommodation into the existing processing system with relatively little associated costs. Emergency action is also requested due to the short time frames involved with starting up a tax program effective January I, 1991.