093-89 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
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Ordinance shall take effect and be enforced immediately upon passage. i
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Passed this 6th day of November , 1989.
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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
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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~.
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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.
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