1. On all salaries, wages,
commissions, and other compensation earned
during the effective period of the Ordinance
by residents of the Village of
Columbus Grove, Ohio.
2. On all salaries, wages,
commissions, and other compensation earned
during the effective period of the Ordinance
by non-residents for work done
or services performed or rendered in the
Village of Columbus Grove, Ohio.
(a) Exemption for certain
nonresident individuals: On and after January
1, 2001, a municipal corporation shall not
tax the compensation paid to a
nonresident individual for personal
services performed by the individual in
the municipal corporation on twelve or
fewer days in a calendar year
unless one of the following
applies:
(i) individual is an
employee of another person; the principal place of
business of the individual's employer is
located in another municipal
corporation in this state that imposes a
tax applying to compensation
paid to the individual for services
performed on those days; and the
individual is not liable to that other
municipal corporation for tax on
the compensation paid for such
services.
(ii) the individual is a
professional entertainer or professional athlete,
the promoter of a professional
entertainment or sports event, or an
employee of such promoter, all as may be
reasonably defined by the
municipal corporation. (ORC
718.O11)
3.
(a) On the portion
attributable to the Village of Columbus Grove, of
the net profit earned during the effective period of this Ordinance of
all resident unincorporated
businesses, professions, or other entities,
derived from sales made, work done, services performed or rendered
and business or other activities
conducted in the Village of Columbus
Grove, Ohio.
(b) On the portion
of the distributive share of net profits earned during the
effective period of this Ordinance
of a resident partner or owner of a resident
unincorporated business entity, not
attributable to the Village of Columbus
Grove, Ohio, and not levied against
such unincorporated business entity.
4.
(a) On the portion
attributable to the Village of Columbus Grove, Ohio, of
the net profits earned during the
effective period of this Ordinance, of all
non-resident unincorporated
businesses, professions, or other entities,
derived from sales made, work done, or services performed or rendered
and businesses or other activities conducted in the Village of
Columbus
Grove, Ohio, whether or not such unincorporated business entity has an
office or place of business in
the Village of Columbus Grove,
Ohio.
(b) On the portion
of the distributive share of net profits earned during the
effective period of this Ordinance
of a resident partner or owner of a non
resident unincorporated business
entity not attributable to the Village of
Columbus Grove, Ohio, and not
levied against such unincorporated business
entity.
5. On the portion
attributable to the Village of Columbus Grove, Ohio, of the
net profits
earned during the effective period of this Ordinance, of all
corporations derived from sales made, work done, services performed
or
rendered in
business or other activities conducted in the Village of Columbus
Grove,
Ohio, whether or not such corporations have an office or place of
business in
the Village of Columbus Grove, Ohio.
6. Rentals received by the taxpayer are to be
included only if and to the
extent that
the rental, ownership, management, or operation of the real estate
from which
such rentals are derived (whether so rented, managed, or operated
by the
taxpayer individually or through agents or other representatives)
constitutes
a business activity of the taxpayer in whole or in part.
Where the
gross monthly rental of any real properties regardless of number and
value,
aggregate in excess of $125.00 per month, it shall be prima
facie
evidence that the rental, ownership, management, or operation of such
properties
is a business activity of such taxpayer, and the net income of such
rental
properties shall be subject to tax; provided that in case of commercial
property,
the owner shall be considered engaged in a business activity when the
rental is
based on a fixed or fluctuating percentage of gross or net sales,
receipts,
or profits of lease, whether or not such rental exceeds $125.00 per
month,
provided further that in the case of farm property; the owner shall be
considered
engaged in a business activity when he shares in the crops or when
the rental
is based on a percentage of the gross or net receipts derived from the
farm,
whether or not the gross income exceeds $125.00 per month; and
provided
further that the person who operates a rooming house of five or more
rooms
rented shall be considered a business whether or not the gross income
exceeds
$125.00 per month.
In
determining the amount of gross monthly rental of any real property,
periods
during
which ( by reason of vacancy or any other cause) rentals are not received
shall not
be taken into consideration by the taxpayer.
Rentals
received by a taxpayer engaged in the business of buying and selling real
estate
shall be considered as part of business income.
Real
property, as the term is used in this regulation, shall include commercial
property,
residential property, farm property, and any and all other types of real
estate.
In
determining the taxable income from rentals, the deductible expense shall
be
of the same
nature, extent, and amount as are allowed by the Internal Revenue
Service for
Federal Income Tax purposes.
Residents
of Columbus Grove are subject to tax on the net income from rentals
(to the
extent above specified), regardless of the location of the real property
owned
excepting that, if any such property is located in and subject to a
municipal
income tax by another taxing municipality, credit shall be claimed
for
tax due or
paid such other taxing municipality in accordance with Section 15
hereof.
Non-residents of Columbus Grove are subject to tax only on the
income from real
property
located in Columbus Grove, and in determining whether gross monthly
rentals
exceed one hundred twenty- five dollars ($125.00), shall take into
consideration only the income from such properties located
with Columbus Grove.
Provided,
however, if such non-resident owner is subject to tax in his
municipality
of
residence on the same income and his municipality of residence grants a
similar
credit to
Columbus Grove residents, he shall be entitled to the credit provided for
by
Section 15
of the Ordinance.
Corporations owning or managing real estate are taxable only on
that portion of
income
derived from property located in the Village of Columbus
Grove.
B. The portion of the net profits attributable to
the Village of Columbus Grove, Ohio,
of the
taxpayer conducting a business, profession or other activity both within and
without the
boundaries of the Village of Columbus Grove, Ohio, shall be determined
as provided
in Section 718.02 of the Revised Code of Ohio in accordance with the
rules and
regulations adopted by the Tax Aministrator pursuant to this
Ordinance.
(1) The military pay
or allowances of members of the armed forces of the United
States and of members of their reserve
components, including the Ohio National
Guard
(2) The income of
religious, fraternal, charitable, scientific, literary, or educational
institutions to the extent that such
income is diverted from tax-exempt real estate,
tax-exempt tangible property, or
tax-exempt activities;
(3) Except as
otherwise provided in division (G) of this section, intangible
income;
(4) Compensation paid
under section 3501.28 or 3501.36 of the Revised Code to
a
person serving as a precinct election
official, to the extent that such compensation
does not exceed one thousand dollars
annually. Such compensation in excess of
one thousand dollars shall be subjected
to taxation, but the taxpayer is not required
to withhold any tax from
that compensation.
(5) Compensation paid
to an employee of a transit authority, regional transit
authority, or regional transit commission created under Chapter 306. of the
Revised Code for operating a transit
bus or other vehicle for the authority or
commission in or through the Village of
Columbus Grove, unless the bus or vehicle
is operated on a regularly scheduled
rout, the operator is subject to such a tax by
reason of residence or domicile in the
Village of Columbus Grove, or the
headquarters of the authority or
commission is located within the municipal
corporation;
(6) The income of a
public utility, when that public utility is subject to the tax
levied
under section 5727.24 or
5727.30 of the Revised Code, except there shall be a tax
on
the following, subject to Chapter 5745,
of the Revised Code:
(a) Beginning
January 1, 2004, the income of an electric company or
combined company;
(b) Beginning
January 1, 2004, the income of a telephone company.
As used in division (F) (6) of this
section, "combined company,"
"electric company." and "telephone
company" have the same meanings
as in section 5727.01 of the Revised Code.
(7) On and after
January 1, 2004, items excluded from federal gross income
pursuant
to section 107 of the Internal
Revenue Code;
(8) On and after
January 1, 2004, compensation paid to a nonresident individual
to
the extent prohibited under section
718.011 of the Revised Code.
(9) Employee
compensation that is not "qualifying wages" as defined in
section
718.03 of the Revised
Code.
(10) Amounts paid into
a cafeteria plan, pursuant to IRC Section 125, shall not be
included in the computation of taxable
income.
A. Each taxpayer,
except as herein provided, shall, whether or not a tax be due thereon,
make and file a return on or before
April 30, of the year following the effective date of this
Ordinance, and on or before April 30 of
each year thereafter. When the return is made
for
a fiscal year or other period different
from the calendar year, the return shall be
filed within
four (4) months from the end of such
fiscal year or period. The Tax Administrator
is hereby
authorized to provide by regulations
that the return of an employer or employers, showing
the amount of tax deduction by said
employer or employers, from the salaries, wages,
commissions or other compensation of
employee, and paid by him or them to the
Tax Aministrator shall be accepted as
the return required of any employee whose sole
income, subject to tax under this Ordinance, is such salary, wages,
commissions, or
other compensation.
B. The return shall be
filed with the Tax Administrator on a form or forms furnished by or
obtainable upon request from such Tax
Administrator setting forth:
1. The aggregate
amounts of salaries, wages, commissions and other
compensation earned and gross income
from business, profession or other
activity, less allowable expenses
incurred in the acquisition of such gross income
earned during the preceding year and
subject to said tax;
2. The amount of the
tax imposed by this Ordinance on such earnings and profits;
and,
3. Such other
pertinent statements, information returns, or other information as the
Tax Administrator may
require.
C. The Tax
Administrator may extend the time for filing of the annual return upon the
request of the taxpayer for a period of
not to exceed six (6) months, or one (1) month
beyond any extension requested of or
granted by the Internal Revenue Service for the
filing of the Federal Income Tax
Return. The Tax Aministrator may require a tentative return,
accompanied by payment of the amount of
tax shown. to be due thereon by the date
that return is normally due. No penalty
or interest shall be assessed in those cases in
which the return is filed and the final
tax paid within the period extended.
D.
1. The taxpayer
making a return shall, at the time of the filing thereof, pay to
the Tax Administrator the amount of
taxes shown as due thereon; provided,
however, that where any portion of
the tax so due shall have been deducted
at the
source pursuant to the provisions of Section 6 of this Ordinance, or
where any portion of said tax shall have been paid by the taxpayer
pursuant
to the provisions of Section 7 of this Ordinance, or where an income tax
has
been paid to another municipality,
credit for the amount so paid in accordance
with Section 15 hereof, shall be
deducted from the amount shown to be due
and only the balance, if any, shall
be due and payable at the time of filing said
return.
2. The taxpayer who
has overpaid the amount of tax to which the Village of
Columbus Grove, Ohio, is entitled
under the provisions of this Ordinance may
have such overpayment applied against
any subsequent liability hereunder or,
at his election indicated on the
return, such overpayment (or Part thereof) shall
be refunded provided that no
additional taxes or refunds of less than One Dollar
($1.00) shall be collected or
refunded.
E. AMENDED
RETURNS.
1. Where necessary,
an amended return must be filed in order to report additional
income and pay any additional tax
due, or claim a refund of tax overpaid, subject
to the requirements and/or
limitations contained in Section 11 and 15. Such
Amended returns shall be on a form
obtainable upon request from the
Tax Aministrator. The taxpayer may
not change the method of accounting of
apportionment of net profits after
the due date for filing the original return.
2. Within three (3)
months from the final determination of any Federal tax liability,
affecting the taxpayer’s Village of
Columbus Grove, Ohio, tax liability, such
taxpayer shall make and file an
amended Village of Columbus Grove, Ohio, return
showing income subject to the Village
of Columbus Grove, Ohio, tax based upon
such final determination of Federal
tax liability, and pay any additional tax shown
due thereon or make claim for refund
of any overpayment.
SECTION 6. COLLECTION AT
SOURCE.
A. In accordance
with Rules and Regulations prescribed by the Tax Aministrator,
each employer within or doing
business within the Village of Columbus Grove,
Ohio, shall deduct at the time of
payment of such salary, wage, commission,
or other compensation, the tax of one
and one quarter ( 1.25%) percent of the
gross salaries, wages, commissions or other compensation due by the said
employer to the said employee and shall, on or before the last day of the
month following the close of
each calendar quarter, make a return and
pay to
the Tax Aministrator the amount of
taxes so deducted. Said return shall be on
a
form or forms prescribed by or
acceptable to the Tax Aministrator and
shall be
subject to the Rules and Regulations
prescribed therefore by the
Tax Aministrator. Such employer shall be liable for the payment of the tax
required to be deducted and withheld, whether or not such taxes have in fact
been withheld.
B. Such employer in
collecting said tax shall be deemed to hold the same until
payment is made by such employer to
the Village of Columbus Grove, Ohio, as
a Trustee for the benefit of the
Village of Columbus Grove, Ohio, and any such
tax collected by such employer from
his employees until the same is paid to the
Village of Columbus Grove, Ohio, be
deemed a trust fund in the hands of such
employer.
SECTION 7.
DECLARATIONS.
A. Every person who
anticipates a taxable income which is not subject to
Section 6 hereof, or who engages in any business, profession, enterprise or
activity subject to tax imposed by Section 3 hereof, shall file a
declaration
setting forth such estimated income or the estimated profit or loss from
such
business activity together with the
estimated tax due thereon, if any; provided,
however, if a person’s income is
wholly from wages from which the tax will be
withheld and remitted to the Village
of Columbus Grove, Ohio, in accordance
with Section 6 hereof, such person
need not file a declaration.
B.
1. Such declarations shall be filed on or before
April 30 of each year
during
the life of this Ordinance, or within four (4) months of date the
taxpayer
becomes subject to the tax for the first time.
2. Those taxpayers reporting on a fiscal year
basis, shall file a
declaration within four (4) months after the beginning of each
fiscal
year or
period.
C.
1. Such declaration shall be filed upon a form
furnished by, or
obtainable from, the Tax Administrator, provided, however, credit
shall
be taken for Village of Columbus Grove,
Ohio, tax to be
withheld
from any portion of such income. In
accordance with the
provision
of Section 15, hereof, credit may be
taken for tax to be
paid or
to be withheld and remitted to another
taxing municipality.
2. The original declaration (or any subsequent
amendments thereof)
may be
increased or decreased on or before any subsequent quarterly
payment
paid as provided for herein.
D. Such declaration of estimated tax to be paid to
the Village of Columbus Grove,
Ohio, shall
be accompanied by a payment of at least one-forth (1/4) of the
estimated
annual tax and at least a similar amount
shall be paid on or before the
last day of
the seventh, tenth, and thirteen months after the beginning of the taxable
year.
Provided, however, that in case an amended declaration has been filed, the
unpaid
balance shown due thereon shall be paid in equal installments on or before
the
remaining payment date.
E. On or before the last day of the fourth month
of the year following that for which
said
declaration or amended declaration was filed, an annual return shall be
filed and
any balance
which may be due to the Village of Columbus Grove, Ohio, shall be paid
therewith
in accordance with the provisions of Section 5
hereof.
SECTION 8. DUTIES OF THE TAX
ADMINISTRATOR
A.
1. It shall be the duty of the Tax Administrator
to receive the tax imposed by
this
Ordinance in the manner prescribed herein
from the taxpayer; to keep an
accurate
record thereof; and to report all monies so received.
2. It shall be the duty of the a Tax
Administrator to enforce payment of all taxes,
owing the
Village of Columbus Grove, Ohio, to keep accurate records for a
minimum
of five (5) years showing the amount due from each taxpayer required
to file a
declaration and/or make any return, including taxes withheld, and to
show
the dates and amounts of payment
thereof.
B. Said Tax Administrator is hereby charged with
the enforcement of the provisions of
this
Ordinance, and is hereby empowered, subject
to the approval of the Board of
Review,
to adopt and promulgate and to enforce
Rules and Regulations relating to any
matter
or thing pertaining to the collection of
taxes and the administration and
enforcement
of the provisions of this Ordinance,
including provisions for the
re-examination and correction of
returns.
C. In any case where a taxpayer has failed to file
a return or has filed a return which
does not
show the proper amount of tax due, the Tax Administrator may determine
the amount
of tax appearing to be due the Village of Columbus Grove, Ohio, from the
taxpayer
and shall send such taxpayer a written statement showing the amount of tax
so
determined, together with interest and penalties thereon, if
any.
D. Subject to the consent of the Board of Review,
or pursuant to regulations approved
by said
Board, the Tax Administrator shall have the power to compromise any
interest
or penalty,
or both, commonly imposed by Section 10 of this
Ordinance.
SECTION 9. INVESTIGATIVE POWERS OF THE
TAX
ADMINISTRATOR-PENALTY
FOR
DIVULGING CONFIDENTIAL INFORMATION.
A. The Tax Administrator, or any authorized
employee, is hereby authorized to examine
the books,
papers, records and Federal Income Tax Returns from any employer or of any
taxpayer or
person subject to or whom the Tax Aministrator is subject to the
provisions of this
Ordinance,
for the purpose of verifying the accuracy of any return made, or if no
return was
made, to
ascertain the tax due under this Ordinance. Every such employer, supposed
employer,
taxpayer or supposed taxpayer is hereby directed and required to furnish
upon
written
request by the Tax Aministrator, or his duly authorized agent or employee,
the means,
facilities, and opportunity for
making such examinations and investigations as are hereby
authorized.
B. The Tax Administrator is hereby authorized to
order any person presumed to have
knowledge
of the facts to appear before him and may examine such person, under oath,
concerning
any income which was or should have been returned for taxation, or any
transaction
tending to affect such income, and for this purpose may compel the
production
of books,
papers, records and Federal Income Tax returns and the attendance of all
persons
before him
whether as parties or witnesses whenever he believes such persons have
knowledge
of such income or information pertinent to such inquiry.
C. The refusal to produce books, papers, records
and Federal Income Tax Returns, or the
refusal to
submit to such examination by any employer or person subject or presumed
to be
subject to
the tax, or by any officer, agent or employee of a person subject to the
tax or
required to
withhold tax, or the failure of any person to comply with the provisions
of this
Section, or
with an order or subpoena of the Tax Administrator authorized hereby,
shall be
deemed a
violation of this Ordinance, punishable as provided in Section 12
hereof.
D. Any information gained as a result of any
returns, investigations, hearings or verifications
required or
authorized by this Ordinance shall be confidential, except for official
purposes,
or except
in accordance with proper judicial order. Any person divulging such
information in
violation
of this Ordinance, shall upon conviction thereof, be deemed guilty of a
misdemeanor
and shall
be subject to a fine or penalty of not more than Five Hundred ($500.00)
Dollars or
imprisonment for not more than six (6) months or both. Each
disclosure shall constitute a
separate
offense. In addition to the above penalty, any employee of the Village of
Columbus
Grove,
Ohio, who violates the provisions of this Section, relative to the
disclosure of
confidential information shall be guilty of an offense punishable
by immediate dismissal.
E. Every taxpayer shall retain all records
necessary to compute his tax liability for a period
of five (5)
years from the date his return is filed, or the withholding taxes are
paid.
SECTION 10. INTEREST AND PENALTIES.
A. All taxes imposed and all monies withheld or
required to be withheld by employers under
the
provisions of this Ordinance remaining unpaid after they become due, shall
bear interest
at the rate
of one-half (½) of one per cent (1%) per
month or fraction thereof.
B. In addition to interest as provided in
Paragraph A hereof, penalties based on the unpaid
tax are
hereby imposed as follows:
1. For failure to pay taxes due other than taxes
withheld, one and one-half (1.5)
percent
per month or fraction thereof, or One
Dollar, ($1.00), whichever is greater.
2. For failure to remit taxes withheld from
employees, three (3) per cent per month
or
fraction thereof, or Five Dollars ($5.00), whichever is
greater.
C.
EXCEPTIONS. A penalty shall not be assessed on an additional tax
assessment made
by the Tax
Administrator when a return has been filed in good faith and the tax paid
thereon
within the
time prescribed by the Tax Administrator; and provided further, that, in
the absence
of
fraud, neither penalty nor interest shall
be assessed on any additional tax assessment
resulting
from a 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.
D. Upon recommendation of the Tax Administrator,
the Board of Review may abate the
penalty or
interest, or both, or upon an appeal from the refusal of the Tax
Administrator to
recommend
abatement of penalty and interest, the Board may nevertheless abate
penalty
or
interest, or both.
SECTION 11. COLLECTION OF UNPAID TAXES AND REFUNDS OF
OVERPAYMENTS.
A. All taxes imposed by this Ordinance shall be
collectible, together with any interest and
penalties
thereon, by suit, as other debts of like amount are recoverable. Except in
the
case of
fraud, omission of a substantial portion of income subject to this tax, or
failure to
file a
return, an additional assessment shall not be made after three (3) years
from the time
the return
was due or filed whichever is later, provided, however, in those cases in
which the
Commissioner of Internal Revenue and the taxpayer have executed a
waiver of the Federal
statute of
limitation, the period within which an additional assessment may be made
by the
Tax
Administrator shall be one (1) year from the time of the final
determination of the Federal tax
liability.
B. Taxes erroneously paid shall not be refunded
unless a claim for refund is made within
three (3)
years from the date which such payment was made or the return was due, or
within
three (3)
months after final determination of the Federal tax liability, whichever
is later.
C. Amounts of less than one dollar ($1.00) shall
not be collected or refunded.
SECTION 12. VIOLATIONS -- PENALTIES
A. Any person who shall:
1. Fail, neglect or refuse to make any return or
declaration required by this
Ordinance; or
2. Make any incomplete, false or fraudulent
return; or
3. Fail, neglect or refuse to pay the tax,
penalties or interest imposed by this
Ordinance; or
4. Fail, neglect or refuse to withhold the tax
from his employees or remit such
withholding to the Tax
Administrator; or
5. Refuse to permit the Tax Administrator or any
duly authorized agent or
employee
to
examine
his books, records, papers and Federal
Income Tax Returns relating
to the
income or net profits of a taxpayer; or
6. Fail to appear before the Tax Administrator
and to produce his books,
records,
papers or
Federal Income Tax Returns relating to
the income or net
profits
of a taxpayer upon order or subpoena of
the Tax Administrator; or
7. Refuse to disclose to the Tax Administrator
any information with respect
to the
income or
net profits of the taxpayer; or
8. Fail to comply with the provisions of this
Ordinance or any order or subpoena
of the
Tax Administrator authorized hereby;
or
9. Give to an employer false information as to
his true name, correct Social
Security
Number and residence address, or fail to
promptly notify an employer
of any
change in residence address and date
thereof; or
10. Fail to use ordinary diligence in
maintaining proper records of employees’
residence
addresses, total wages paid and Village of Columbus Grove, Ohio,
tax
withheld, or to knowingly give the Tax Administrator false information;
or
11. Attempt to do anything whatever to avoid the
payment of the whole or any
part of
the tax, penalties or interest imposed by this
Ordinance;
Any person
found guilty of violating this tax ordinance shall be guilty of a first
degree
misdemeanor
and shall be fined not more than One Thousand Dollars ($1000.00)
or
imprisoned
not more than six (6) months or both, for each offense. In lieu of, or in
addition
to the foregoing there shall be a fine
assessed in the amount of $10.00 per
month for
each month delinquency in filing an
individual local income tax return.
B. All prosecutions under this Section must be
commenced within five (5) years from
the time of
the offense complained of, except in the case of failure to file a return
or in
the case of
filing a false or fraudulent return, in which event the limitation of time
within
which
prosecution must be commenced, shall be ten (10) years from the date the
return was
due or the date the false or fraudulent return was filed.
C. The failure of any employer or person to
receive or procure a return, declaration or
other
required form shall not excuse him from making any information return,
return or
declaration, from filing such form, or from paying the
tax.
SECTION 13. BOARD OF REVIEW.
A. A Board of Review, consisting of three (3)
representative citizens of the Village of
Columbus
Grove, Ohio, to serve a term of one (1) year to be appointed by the Chief
Executive
Office of the Village of Columbus Grove, Ohio, is hereby created. A
majority
of the
members of the Board shall constitute a quorum. The Board shall adopt its
own
procedural
rules and shall keep a record of its transactions. Any hearing by the
Board
may be
conducted privately and the provisions of Section 9 hereof with reference
to the
confidential character of information required to be disclosed by
the Ordinance shall
apply to
such matters as may be heard before the Board on appeal. The Village
Solicitor
of the Village of Columbus Grove, Ohio, shall be legal advisor to said
Board of
Review.
B. All rules and regulations and amendments or
changes thereto, which are adopted by
the Tax
Administrator under the authority conferred by this Ordinance, must be
approved
by the
Board of Review before the same becomes effective. The Board shall hear
and pass
upon
appeals from any ruling or decision of the Tax Administrator, and at the
request of
the
taxpayer or Tax Administrator, is empowered to substitute alternate
methods of allocation.
C. Any person dissatisfied with any ruling or
decision of the Tax Administrator which is
made under
the authority conferred by this Ordinance may appeal therefrom to the
Board
of Review
within thirty (30) days from the announcement of such ruling or decision
by the
Tax
Administrator, and the Board shall, on hearing, have jurisdiction to
affirm, reverse, or
modify any
such ruling or decision, or any part thereof.
D. Any person dissatisfied with any ruling or
decision, of the Board of Review, may appeal
therefrom
to a court of competent jurisdictions with thirty (30) days from the
announcement
of such
ruling or decision.
SECTION 14. ALLOCATION OF FUNDS
The funds
collected under the provisions of this Ordinance shall be applied for the
following
purposes,
to-wit:
A. With regard to the first one percent (1%) of
taxes collected, such part thereof as shall
be
necessary to defray all costs of collecting the taxes levied by the
Ordinance and the
cost of
administering and enforcing the provisions hereof.
B. The balance
of the first one percent (1%) shall be dispersed as follows:
1. Sixty (60%) per cent shall be allocated
to the General Fund for operational
expenditures.
2. Forty (40%) per cent to be used for the
following:
For
purchase and maintenance of new and additional equipment for the
different
departments of the Village, extension, enlargement and
improvement of municipal
services
and facilities and capital improvements, including street improvements
and
repairs, construction, acquisition, remodeling or enlargement of public
buildings,
capital
improvements and retirement of notes and bonded
indebtedness.
3. No withdrawal from the sixty (60) per cent
fund shall be made without resolution
of
Council.
C. With regard to the remaining one-quarter (.25%)
of taxes collected,such part thereof
shall be
allocated to a fund to be designated Pool Improvement Fund, which shall
be
used as the
repository for the amount of tax received as set forth within this
section.
The funds
derived therefrom shall be used for the maintenance, repair, and
improvements of the municipal pool
property located on road 8-P and owned by the
Village of
Columbus Grove , as well as debt reduction
for debts associated with the
maintenance, repair, and improvements of the municipal pool
property.
SECTION 15. CREDIT FOR TAX PAID TO ANOTHER
MUNICIPALITY
A. Where a resident of the Village of Columbus
Grove, Ohio, is subject to a municipal
income tax
in another municipality he shall not pay a total municipal income tax on
the
same income
greater than one quarter of one percent (.25%) above the tax imposed at
the higher
rate.
B. Every individual taxpayer who resides in the
Village of Columbus Grove, Ohio, who
receives
net profits, salaries, wages, commissions or other personal service
compensation
for work
done or service performed or rendered outside of the Village of Columbus
Grove,
Ohio, if it
be made to appear that he had paid a municipal income tax on the same
income
taxable
under this ordinance to another municipality, shall be allowed a credit
against the
tax imposed
by this Ordinance of the amount so paid by him or in his behalf to such
other
municipality. to the extent of a total credit of one percent (1%)
The credit shall not exceed
the tax
assessed by this Ordinance on such income
earned in such other municipalities
where such
tax is paid.
C. A claim for refund or credit under this section
shall be made in such manner as the
Tax
Tax Administrator may by regulation
provide.
SECTION 16. REVERSION TO ONE PERCENT (1%)
TAX.
The increase in the local income tax from
one percent (1%) to one and one quarter
percent
(1.25%) was pursuant to the approval of the
electorate at the election held May 6,
2003.
Pursuant to the duration of the levy, which
is until December 31, 2018, after which,
the income
tax shall automatically revert to one percent
(1%).
SECTION 17: CONTINUITY OF TAXATION.
In the event the new rate is approved at the
next general election, which rate will go into
effect
January 1, 2004, the old tax rate of one percent (1%) will continue until
the end of the
day on
December 31, 2003, with no gap in taxation.
SECTION 18: SAVING CLAUSE.
If any sentence, clause, section or part of
this Ordinance, or any tax against any individuals
or any of the
several groups specified herein, is found to be unconstitutional, illegal or
invalid,
such
unconstitutionality, illegality or invalidity shall affect only such clause,
sentence, section
or part of
this Ordinance and shall not affect or impair
any of the remaining provisions,
sentences,
clause, sections or other parts of this Ordinance. It is hereby declared to
be the
intention of
the Council of the Village of Columbus Grove, Ohio, that this Ordinance
would have
been adopted
had such unconstitutional, illegal or invalid sentence, clause, section or
part
thereof not
been included herein.
SECTION 19. COLLECTION OF TAX AFTER TERMINATION OF
ORDINANCE
A. In the event that this Ordinance is terminated
for any reason whatsoever, insofar
as the
collection of taxes levied hereunder and actions or proceedings for
collecting
any tax so
levied or enforcing any provisions of this Ordinance are concerned, it
shall
continue
effective until all of said taxes levied during its operative period of
time are fully
paid and
any and all suits and prosecutions for the collection of said taxes or for
the
punishment
of violations of this Ordinance shall have been fully terminated, subject
to
the
limitations contained in Sections 11 and 12 hereof.
B. Annual returns due for all or any part of the
last effective year of this Ordinance shall
be due on
the date provided in Sections 5 and 6 of this Ordinance as though the
same
were
continuing.
SECTION 20: REPEAL.
Ordinance No. 2003-8 is hereby
repealed.
SECTION 21: ENACTMENT.
This Ordinance shall take
effect and be enforced from and after the earliest period allowed
by
law.
Passed
this 24th day of May, 2004