ORDINANCE NUMBER 1975-4
VILLAGE OF COLUMBUS GROVE, OHIO
AUTHORIZING AN INCOME TAX LEVY AT 1%
LEVYING A TAX TO PROVIDE FUNDS FOR THE PURPOSE OF
GENERAL
MUNICIPAL OPERATIONS, 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, UPON ALL
SALARIES, WAGES, COMMISSIONS
AND OTHER COMPENSATION EARNED BY RESIDENTS OF THE VILLAGE OF
COLUMBUS GROVE, OHIO; ON ALL SALARIES, WAGES, COMMISSIONS AND OTHER
COMPENSATIONS EARNED BY NON-RESIDENTS OF THE VILLAGE OF COLUMBUS
GROVE, OHIO, FOR WORK DONE OR SERVICES PERFORMED OR RENDERED IN
THE VILLAGE OF COLUMBUS GROVE, OHIO; ON THE NET PROFITS EARNED
ON ALL BUSINESSES, PROFESSIONS, OR OTHER ACTIVITIES CONDUCTED BY
RESIDENTS OF THE VILLAGE OF COLUMBUS GROVE, OHIO; ON THE NET
PROFITS EARNED ON ALL BUSINESS, PROFESSIONS, OR OTHER ACTIVITIES
CONDUCTED IN THE VILLAGE OF COLUMBUS GROVE, OHIO, BY NON-RESIDENTS,
AND ON THE NET PROFITS EARNED BY ALL CORPORATIONS DOING BUSINESS
IN THE VILLAGE OF COLUMBUS GROVE, OHIO, AS A RESULT OF WORK DONE
OR SERVICES PERFORMED OR RENDERED IN THE VILLAGE OF COLUMBUS GROVE,
OHIO; REQUIRING THE FILING OF RETURNS AND FURNISHING OF INFORMATION
BY EMPLOYERS AND ALL THOSE SUBJECT TO SAID TAX; IMPOSING ON EMPLOYERS
THE DUTY OF COLLECTING THE TAX AT THE SOURCE AND PAYING THE SAME
TO THE VILLAGE OF COLUMBUS GROVE, OHIO; PROVIDING FOR THE
ADMINISTRATION, COLLECTION, AND ENFORCEMENT OF SAID TAX; DECLARING
VIOLATION THEREOF TO BE A MISDEMEANOR AND IMPOSING PENALTIES THERE-
FORE.
Be it ordained by the Council of the Village of
Columbus Grove, State of Ohio:
SECTION 1.
To provide the funds for the purpose of general municipal operations, 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, of the Village of Columbus Grove, Ohio, there shall be, and is
hereby, levied a tax on salaries, wages, commissions and other compensation and
on net profits as hereinafter provided.
SECTION 2. DEFINITIONS -- As
used in this Ordinance, the following words shall have the meanings ascribed to
them in this Section, except as and if the context clearly indicates or
requires a different meaning.
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ADMINISTRATOR
-- The individual designated by the Ordinance whether
appointed or elected, to administer and enforce the provisions of the
Ordinance.
ASSOCIATION -- A partnership, limited
partnership, or any other form of unincorporated enterprise owned by two or
more persons.
BOARD OF REVIEW
-- The
Board created by and constituted as provided in Section 13 of this
Ordinance.
BUSINESS -- Enterprise, activity, profession, or undertaking of
any nature conducted for profit or ordinarily conducted for profit, whether by
an individual, partnership, association, corporation, or any other entity.
CORPORATION
-- A corporation or a joint
stock association organized under the laws of the United States, State of Ohio,
or any state, territory, or foreign country or dependency.
EMPLOYEE -- One who works for wages, salary, commission or other
type of compensation in the service of an Employer.
EMPLOYER -- An individual, partnership,
association, corporation, governmental body, unit or agency, or any other
entity whether or not organized for profit, who or that employs one or more
persons on a salary, wage, commission, or other compensation basis.
FISCAL YEAR
-- An accounting period of
twelve (12) months or less, ending on any day other than December 31.
GROSS RECEIPTS
-- The total income from any sources whatsoever.
NET PROFITS -- The net gain from the operation of a
business, professions, or enterprise after provision for all ordinary and
necessary expenses either paid or accrued in accordance with the accounting
system used by the taxpayer of Federal Income Tax purposes.
NON-RESIDENT
-- An individual domiciled outside the Village of
Columbus Grove, Ohio.
NON-RESIDENT UNINCORPORATED BUSINESS ENTITY -- An unincorporated business
entity not having an office or place of business within the Village of Columbus
Grove, Ohio.
PERSON -- Every natural person, partnership, fiduciary,
association or corporation. Whenever used in any clause prescribing and
imposing a penalty, the term “Person” as applied to any unincorporated entity,
shall mean the partners or members thereof and as applied to corporations, the
officers thereof.
PLACE OF BUSINESS -- Any bonafide office, (other
than a mere statutory office), factory, warehouse, or other space which is
occupied and used by the taxpayer in carrying on any business activities,
individually, or through one or more of his regular employees regularly in
attendance.
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RESIDENT -- An individual domiciled in
the Village of Columbus Grove, Ohio.
RESIDENT UNINCORPORATED BUSINESS ENTITY -- An unincorporated business entity having an office, or
place of business within the Village of Columbus Grove, Ohio.
TAXABLE INCOME
-- Wages,
salaries and other compensation paid by an Employer or Employers before any
deductions and/or the net profits from the operation of the business,
profession, or other enterprise or activity adjusted in accordance with the
provisions of the Ordinance.
TAXABLE YEAR
-- The
calendar year, or the fiscal year, upon the basis of which the net profits are
to be computed under this Ordinance and in the case of return for fractional
part of a year, the period for which such return is required to be made.
TAXPAYER -- A person, or an individual, partnership, association,
or any corporation or other entity required hereunder to file a return or pay a
tax.
The singular shall include the plural and the
masculine shall include the feminine and the neuter.
SECTION 3. IMPOSITION OF TAX.
A. Subject to the provisions of Section 16 of this
Ordinance, an annual tax for the purpose specified in Section 1 shall be
imposed on and after July 1, 1975 at the rate of one per cent (1%) per annum
upon the following:
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.
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.
3(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.
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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.
4(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,
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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
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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 Administrator pursuant to this Ordinance.
C. OPERATING
LOSS CARRIED FORWARD.
1. The portion of a net
operating loss sustained in any taxable year subsequent to
July 1, 1975, allocated to the Village of Columbus Grove, Ohio, may be
applied
against the portion of the profit of the preceding year (s) allocable to
the
Village of Columbus Grove, Ohio, until exhausted but
not for more than five (5) taxable years. No portion of a net operating loss
shall be carried back against net profits of any prior year.
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2. The portion of a net operating loss
sustained shall be allocated to the Village of Columbus Grove, Ohio, in the
same manner as provided herein for allocating net profits to the Village of
Columbus Grove, Ohio.
3. The administrator shall provide by Rules and
Regulations, the manner in which such net operating loss carried—forward, shall
be determined.
D. CONSOLIDATED RETURNS.
1. Filing of consolidated returns may be permitted or required in
accordance with Rules and Regulations prescribed by the administrator.
2. In the case of a corporation that carried on transactions with
its stockholders or with other corporations related by stock ownership, interlocking
directorates, or some other method, or in case any person operates a division,
branch, factory, office, laboratory or activity within the Village of Columbus
Grove, Ohio, constituting a portion only of its total business, the
administrator shall require such additional information as he may deem
necessary to ascertain whether the net profits are properly allocated to the
Village of Columbus Grove, Ohio. If the administrator finds net profits are not
properly allocated to the Village of Columbus Grove, Ohio, by reason of
transactions with stockholders or with other corporations related by stock
ownership, interlocking directorates, or transactions with such division,
branch, factory, office, laboratory or activity, or by some other method, he
shall make such allocation as he deems appropriate to produce a fair and proper
allocation of net profit to the Village of Columbus Grove, Ohio.
E. EXCEPTIONS.
Tax provided for herein shall not be levied upon the
military pay or allowances of members of the Armed Forces of the United States,
or upon the net profits of any civic, charitable, religious, fraternal or other
organization specified in Section 718.01 of the Revised Code of Ohio to the
extent that such net profits are exempted from municipal income taxes under
said Section.
SECTION 4 -- EFFECTIVE PERIOD
Said tax shall be levied, collected and paid with
respect to the salaries, wages,
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commissions, and other compensation and with respect to the net
profits, of businesses, professions, or other activities earned on and after
November 1, 1975 and shall continue effective thereafter for an indefinite time
and until said Ordinance shall be repealed or superseded.
SECTION 5 -- RETURN
AND PAYMENT OF TAX.
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 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 administrator 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 administrator on a form or forms furnished by or
obtainable upon request from such 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, informations returns, or other
information as the administrator may require.
C. The
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 Administrator may
require a tentative return, accompanied by payment of the amount of tax shown
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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 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 administrator. 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 Administrator, 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 (1%) per cent of the
gross salaries, wages, commissions or other compensation due by the said employer
to the said employee and shall, on or
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before the last day of the
month following the close of each calendar quarter, make a return and pay to
the administrator the amount of taxes so deducted. Said return shall be on a
form or forms prescribed by or acceptable to the administrator and shall be
subject to the Rules and Regulations prescribed therefore by the administrator.
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 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
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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 ADMINISTRATOR.
A.
1. It shall be the duty of
the 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 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
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 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 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 ADMINISTRATOR-PENALTY FOR DIVULGING
CONFIDENTIAL INFORMATION.
A. The Administrator, or any authorized employee, is
hereby authorized to examine the books,
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papers records and Federal Income Tax Returns from any employer or of
any taxpayer or person subject to or whom the administrator 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
administrator, or his duly authorized agent or employee, the means, facilities,
and opportunity for making such examinations and investigations as are hereby
authorized.
B. The 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 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
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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—half (½) of one per cent (1%) 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 administrator when a return has been
filed in good faith and the tax paid thereon within the time prescribed by the
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 administrator, the Board
of Review may abate the penalty or interest, or both, or upon an appeal from
the refusal of the 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 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.
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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 Administrator; or
5. Refuse to permit the 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 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 Administrator; or
7. Refuse to disclose to the 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 Administrator authorized hereby; or