093-92 Ordinance
-----~-
RECORD OF ORDINANCES
Dayton Legal Blank Co. Form No, 30043
Ordinance No..__~~=~~u..__...u Passed......, .. -------- ------- mw..__19m I
AN ORDINANCE TO ACCEPT THE LOWEST/BEST BID
FOR THE BRIDGE STREET (SR 161), FRANKLIN TO DALE,
,.... STREET, STREETSCAPE, AND STORM IMPROVEMENTS PROJECT,
AND DECLARING AN EMERGENCY
4
\....
WHEREAS, after advertising, receiving and opening bids on June 9, 1992 for the
Bridge Street (SR 161) improvement project; and
WHEREAS, Council has determined that the lowest and best bid for said project is from
Complete General Construction in the amount of $1,248,899.20;
NOW, TH~FORE, BE IT ORDAINED by the Council of the City of Dublin, State
of Ohio, of the elected members concurring:
Section 1. That the bid from Complete General Construction in the amount of
$1,248,899.20 is hereby accepted.
Section 2. That the City Manager and Finance Director be, and hereby are, authorized
and directed to execute a contract with Complete General Construction for completion
of said project pursuant to the bid specifications and documents on file in the office of
the Department of Development.
,..... Section 3. That this Ordinance be, and the same hereby is, declared to be an emergency
measure for the preservation of the public peace, health and safety and for the further
'-" reason that Bridge Street (SR 161) in this area is extremely congested and thereby
constitutes an unsafe roadway condition, and that delay in the start of this roadway
construction will likely result in construction activity extending beyond the winter of
1992-93, thus creating an additional potential traffic hazard and therefore, this Ordinance
shall be in full force and effect immediately upon its adoption.
day of ~. 1992.
ATTEST:
[~(g ~
Clerk of Council
r ....., III'Itfy tfIar copfes of this Onfonance ~,utuJiulI were posted in the
_., !MIDn in accordance witf1 Section 731.25 of the Ohio Revised Code.
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MEMORANDUM
TO: city council Members
FROM: Timothy C. Hansley, City Manager
SUBJECT: Contractor Recommendation - Bridge street (SR 161) -
Dublin-Granville Road (SR 161)
DATE: June 11, 1992
Recommendation
Three bids were opened on June 9, 1992, for street and storm
Improvements for Bridge street (SR 161) - Dublin-Granville Road (SR
161) . Those bids are shown on the attached bid summary.
The lowest bid was submitted by Complete General Construction
Company of Columbus, Ohio. The second lowest bid was submitted by
Jess Howard Electric Company.
Complete General Construction Company has extensive experience in
the construction industry and has completed similar projects in
Columbus along High street, both downtown and in the Ohio state
University campus area. Ed Carlson, Division Administrator for the
Columbus Division of Construction gives Complete General
Construction Company a high recommendation.
Therefore, it is recommended that Council authorize the city
Manager to enter into a contract with Complete General Construction
~, Co. in the amount of $1,248,889.20 for street and storm
Improvements for Bridge street (SR 161) - Dublin-Granville Road (SR
161) .
c: \wpSl \docs\project\council.rec
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MEMORANDUM
TO: Members of Dublin City Council
FROM: Timothy C. Hansley, City Manageyaov-"'d/~
r
SUBJECT: Request for Change in Tax Ordinance
DATE: November 5, 1992
INITIATED BY: Bryan K. Thurman, Tax Administrator
Administrative Report
Summary and Action Recommended:
In an effort to bring the Dublin tax ordinance into conformity with other local
municipalities, to ease administration of the tax ordinance, to codify an
administrative interpretation of the ordinance and to identify concerns within
the Dublin community concerning the tax ordinance, the following changes to
the Dublin tax ordinance are recommended by Administration, the Tax Board
of Review and the Tax Administrator.
1. Set in place a 'Safe Harbor' rule concerning estimated tax payment
requirements.
2. Allow employee business expenses, as defined on Federal Form 2106,
to be deducted against income subject to Dublin taxation.
3. Allow a moving expense deduction, as defined on Federal Form 3903,
from income subject to Dublin taxation.
4. Disallow the offset against Dublin salaries, wages, commissions or other
compensation from unincorporated business losses.
5. Remove disallowance of Section 179 expense deduction from the Dublin
tax ordinance.
Issue 1:
Currently, Section 181.08 of the Dublin Codified Ordinance requires the
taxpayer who does not have Dublin tax withheld from his income to make a
series of four payments throughout the year. Presently, the taxpayer must pay
at least 80% of their current year's tax liability in estimated payments to avoid
an underpayment of estimate penalty. The proposed change would allow the
taxpayer to avoid a penalty situation by either paying 90% of their current
year's liability or 100% of the previous year's tax liability in four equal
installments. This change would allow a 'Safe Harbor' for individuals whose
income may fluctuate from year to year.
1"""'''
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Issue 2:
Currently, Section 181.05 of the Dublin Codified Ordinance disallows a
deduction for employee business expenses, as defined on Federal Form 2106.
The proposed change would allow a deduction for employee business expenses,
as defined on 2106. This change would allow salespersons, whose wages are
grossed up on their W-2 to cover expenses, to deduct legitimate business
expenses. Most employers, because of federal tax law changes, reimburse
expenses dollar for dollar and do not report the reimbursement as income on
,,.~ the W-2. This change will slightly increase refunds for Dublin and/or slightly
decrease revenues. Local accounting firms cite less than 5% of their clients
'....... report 2106 expenses. This change is consistent with proposed uniformity
changes for municipalities. (the Ohio Society of CPA's.)
Issue 3:
Currently, Section 181.05 of the Dublin Codified Ordinance disallows
deduction for moving expense reimbursements, as defined on Federal Form
3903, from Dublin taxable income. The proposed change would allow a
moving expense deduction, as defined on federal form 3903. Consensus
among local accounting firms, the Tax Board of Review, and the Tax
Administrator was that legitimate moving expenses, limited by 3903, should be
allowed as a deduction against moving reimbursements. This would be
consistent with other central Ohio municipalities. Revenues would slightly
decrease as a result of this change.
Issue 4:
Currently, Section 181.05 of the Dublin Codified Ordinance allows the offset
of business losses against salaries, wages, commissions and other
compensation. The proposed change would disallow the offset of
unincorporated business losses against salaries, wages, commissions and other
compensation subject to Dublin City Income Tax. If a taxpayer is engaged in
two or more taxable business activities that are included on the same return,
.... the net loss of one unincorporated business activity (except losses reportable
to another taxing municipality) may be used to offset the profits of another
business activity in arriving at overall net profits. Businesses which incur losses
year after year can currently deduct these losses against Dublin compensation.
However, when these properties and/or entities are sold, the sales price of the
entity less the basis produces a capital gain. The City of Dublin, as dictated by
the Ohio Revised Code, cannot tax capital gains. As a result, the City will
never receive any revenues from these business losses. This is clearly an
inequitable situation. This change would reduce the amount of refunds sent,
ease administration, and slightly increase revenues.
Issue 5.
Currently, Section 181.05 of the Dublin Codified Ordinance disallows IRC
Section 179 depreciation deduction against Dublin taxable income. Instead, the
taxpayer must prepare a separate depreciation schedule for Dublin in order to
deduct depreciation costs over the life of the asset. The proposed change
would eliminate this item from the Dublin ordinance. Dublin currently allows
.. - -""_...._~..,.~.._,~.- fill...iIliilIiIlI
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. -
the use of depreciation methods used on the taxpayers federal income tax
return. By eliminating this from the ordinance, the policy of allowing federally
accepted depreciation ,methods will be consistent. This change will ease the
administrative burden. of both the tax office and accounting firms. Also,
because the asset will eventually be depreciated in full or else recaptured as
ordinary income, the effect on revenues will be minimal.
Two additional oolicv issues have also been recommended:
,I"""" 1. Charge penalty and/or interest only on amounts which exceed $10.00.
The previous policy was $5.00. Due to administrative costs involved,
....... the consensus was that this amount should be raised.
2. Allow unincorporated business losses to be offset against
unincorporated business gains located in the same municipality. The
previous interpretation created an inequitable situation for taxpayers
who had unincorporated business gains and losses in the same
municipality. For example, a taxpayer who had an unincorporated
business loss and gain in Columbus previously was taxed in Dublin on
the gain and the loss was disallowed. The proposed policy change
would allow the taxpayer to combine the profit and loss of the
unincorporated businesses in arriving at a net profit. This would be
consistent with our ordinance concerning taxation of unincorporated
businesses located outside a local taxing authority.
Conclusion:
Administration, the Tax Board of Review, and the Tax Administrator
recommend the above five changes be made to the Dublin tax ordinance.
These changes will have no significant impact on the revenues received;
however, the changes will aid in eliminating the inequities within the Dublin tax
ordinance. Also, the changes will provide for more uniformity with other local
municipalities, the State government and the Federal government. All changes
~ have been approved by the Finance Director, the Tax Board of Review, a local
committee of accountants and the Tax Administrator.
The attachment to this administrative report specifies the exact wording and
placement of th.e changes within the ordinance to accomplish this task.
-,'..',.._.'~-- -
To: Members of City Council
From: Clay Rose, CPA
Hember, Dublin Tax Board of Review
Subject: Proposed changes to Dublin city income tax ordinance
,..... Date: November 5, 1992
I have reviewed the memorandum from Bryan Thurman to you dated
today. It accurately conveys the direction given to Bryan in a
meeting of a committee of local practitioners and two members of
the Tax Board of Review. That meeting, held October 23, included
Dale Saylor, CPA, Scott Grimes, CPA (Norman, Jones, & Enlow CPA's) .
Lee Beall, CPA and myself (Rea + Associates, Inc. CPA's) and
William Root, Esq. who is a fellow member of the tax board of
review.
Speaking as a local practitioner and as a member of the tax board
of review, I endorse the proposed changes set forth in Bryan's
memo. I plan on being at the council meeting on November 16, in the
event council would have any questions regarding the proposed
changes.
~dJ~P
n W. Rose III, CPA
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