Village of Anywhere Income Tax DepartmentThe information herewithin is subject to amendments by City Council Income Tax OrdinanceSection
01: Definitions 193.01 DEFINITIONS. For
purposes of this chapter, the following words and phrases shall have the
following meanings ascribed to them respectively. (c)
“Business” means an 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,
including but not limited to, the renting or leasing of property. (d)
“Corporation” means a corporation or joint stock association
organized under the laws of the United States, the State of Ohio, or any other
state, territory, foreign country or dependency. (e)
“Employee” means an individual whose earnings are subject to the
withholding of federal income tax or social security tax. (f)
“Employers” means an individual, partnership, limited partnership,
association, corporation, governmental body, unit or agency, or any other entity
who or that employs one or more persons on a salary, wage, commission or other
compensation basis. (g)
“Gross receipts” means the total income from any source whatsoever. (h)
“Net profits” means the net gain from the operation of a business,
profession or enterprise, after provision for all cost and expense incurred in
the conduct thereof, including reasonable allowance for depreciation, depletion,
amortization and reasonable additions to reserve for bad debts, either paid or
accrued in accordance with recognized principles of accounting applicable to the
method of accounting regularly employed, and without deduction of federal taxes
based on income, and without deducting taxes imposed by this chapter. (i)
“Nonresident” means an individual, partnership, limited partnership,
corporation, association or other entity domiciled outside the City. (j)
“Other entity” means any person or unincorporated body not previously
named or defined including, inter alia, fiduciaries located within the City. (k)
“Person” means every natural person, partnership, limited
partnership, corporation, fiduciary or association.
Whenever used in any clause prescribing and imposing a penalty,
“person,” as applied to any association, means the partners or members
thereof, and as applied to corporations, the officer thereof. (l)
“Resident” means an individual, partnership, limited partnership,
corporation, association or other entity domiciled in the City. (m)
“Taxpayer” means a person, whether an individual, partnership,
limited partnership, corporation, association or other entity, required
hereunder to file a return or to pay a tax hereunder. The
Singular shall include the plural and the masculine shall include the feminine
and the neuter. (n)
“Third party sick pay” means payments received by an employee from
either an individual, partnership or corporation who or that has received a
premium or other payment from the employer to insure that such payments be made
to the employee for periods of time such employee was sick or on temporary
disability and not physically working for the employer and the payments are to
be considered either wages, salary or other compensation and taxable under this
chapter. (1979 Code 98.01) To
provide funds for the purposes of general municipal operations, maintenance of
equipment, extension and enlargement of municipal services and facilities, and
capital improvements of the City, there shall be levied a tax on salaries,
wages, commissions and other compensation, and on net profits as hereinafter
provided.
Subject
to the provisions of Section 193.16, an annual tax shall be imposed on and after
January 1, 1977, at the rate of one percent (1%) per annum, on the following: (a)
On all salaries, wages, commissions and other compensation earned on and
after January 1, 1977, by resident individuals of the City. (b)
On all salaries, wages, commissions and other compensation earned on and
after January 1, 1977, by nonresident individuals of the City for work done or
services performed or rendered in the City. (c)
On the net profits attributable to the City, earned on and after January
1, 1977, of all resident unincorporated businesses, professions and other
activities derived from work done, rentals or services rendered or performed,
and business or other activities conducted in the City. (1979 Code 98.03) (d)
On the portion of the distributive share of the net profits earned on and
after January 1, 1977, of a resident individual, partner, or owner of a resident
unincorporated business entity not attributable to the City, and not levied
against the unincorporated business entity.
(Ord. 1995-136. Passed 12-19-95.) (e)
On the net profits attributable to the City on and after January 1, 1977,
of all nonresident unincorporated businesses, professions or other activities,
derived from work done, rentals or sales made, or services performed or
rendered, and business or other activities conducted in the City. (f)
On the portion of the distributive share of the net profits earned on and
after January 1, 1977, of a resident individual, partner or owner of a
nonresident unincorporated business entity not attributable to the City, and not
levied against the unincorporated business entity. (g)
On the net profit earned on and after January 1, 1977, of all
corporations derived from work done, sales made, or services performed or
rendered, and business or other activities conducted in the City. (h)
Business allocation percentage formula. (1)
In the taxation of income which is subject to taxation by the provisions
of this chapter, if the books and records of a taxpayer conducting a business or
profession both within and without the boundaries of the City disclose with
reasonable accuracy what portion of the taxpayer’s net profit is attributable
to that part of the business or profession conducted within the boundaries of
the City, then only that portion shall be considered as having a taxable situs
in the City for purposes of income taxation.
In the absence of such records, net profit from a business or profession
conducted both within and without the boundaries of the City shall be considered
as having a taxable situs in the City for purposes of income taxation in the
same proportion as the average ratio of: (A)
The average net book value of the real and tangible personal property
owned or used by the taxpayer in the business or profession in the City during
the taxable period to the average net book value of all of the real and tangible
personal property owned or used by the taxpayer in the business or profession
during the same period, wherever situated.
As used in this subsection, real property includes property rented or
leased by the taxpayer, and the value of such property shall be determined by
multiplying the annual rental thereon by eight. (B)
Wages, salaries and other compensation paid during the taxable period to
persons employed in the business or profession for services performed in the
City to wages, salaries and other compensation paid during the same period to
persons employed in the business or profession, wherever their services are
performed. (C)
Gross receipts of the business or profession from sales made and services
performed during the taxable period in the City to gross receipts of the
business or profession during the same period from sales and services, wherever
made or performed. (2)
In the event the foregoing allocation formula does not produce an
equitable result, another basis may, under uniform regulations, be substituted
to produce that result. (3)
As used in subsection (h)(1) hereof, “sales made in the City” means: (A)
All sales of tangible personal property which is delivered within the
City regardless of where title passes, if shipped or delivered from a stock of
goods within the City. (B)
All sales of tangible personal property which is delivered within the
City, regardless of where title passes, even though transported from a point
outside the City, if the taxpayer is regularly engaged through its own employees
in the solicitation or promotion of sales within the City, and the sale result
from that solicitation or promotion. (C)
All sales of tangible personal property which is shipped from a place
within the City to purchasers outside the City, regardless of where title
passes, if the taxpayer is not, through its own employees, regularly engaged in
the solicitation or promotion of sales at the place where delivery is made. (i)
The portion of a net operating loss sustained in any taxable year
subsequent to the effective date of this section as allocable to the City may be
applied against the pro rata portion of the profit of succeeding years allocable
to the City until exhausted, but in no event for more than five taxable years.
No portion of a net operating loss shall be carried back against net
profits of any prior year. (j)
The portion of a net operating loss sustained shall be allocated to the
City in the same manner as provided herein for allocating net profits to the
City. (k)
On all third party sick pay earned or received on and after July 1, 1987,
by resident individuals of the City or by nonresident individuals who receive
such payments as a result of their employment within the corporate limits of the
City. (1979 Code 98.03) (l) On the
gross lottery winnings in excess of $600 per year received by resident
individuals on and after January 1, 2001 from a lottery commissioned, conducted,
or administered by, but not limited to, the State of Ohio, any other state,
United States territory, government-benefit multi-state lottery association, or
other similar agency. (a)
The tax shall be levied, collected and paid with respect to salaries,
wages, commissions and other compensation earned on and after January 1, 1977,
and with respect to the net profit of businesses, professions and other
activities earned on and after January 1, 1977.
However, where the fiscal year of the businesses, professions or other
activity differs from the calendar year, the tax shall be applied to that part
of the net profits for the fiscal year as shall be earned on and after January
1, 1977, to the close of the taxpayer’s fiscal year basis. (b)
If by operation of law, the commencement date for the levy, collection
and payment of the tax provided for by this chapter is postponed, the alternate
date for the commencement of the levy, collection and payment of the tax shall
be the beginning of the first month after the legal impediment is removed.
(1979 Code 98.04) (a)
Each taxpayer whose earnings or profits are subject to the tax imposed by
this chapter shall, whether or not a tax is due thereon, on or before April 15,
1978, and on or before April 15 of each year thereafter, make and file a final
return with the Tax Administrator on a form obtainable from the Tax
Administrator, setting forth the aggregate amount of gross salary, wages or
other compensation, and gross and net profits earned by the taxpayer during the
preceding year or period and subject to the tax, together with other pertinent
information as the Tax Administrator may require.
However, when the final return is made for a fiscal year or other period
different from the calendar year, the return shall be made within 105 days from
the end of the fiscal year or other period. (b)
The return shall also show the amount of the tax imposed on the earnings
and profits. The taxpayer making
the return shall, at the time of the filing thereof, however, pay to the City
Treasurer the amount of taxes shown as due thereon.
However, where any portion of the tax has been paid by the taxpayer
pursuant to the provisions of this section and Section 193.06, credit for the
amount paid 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 the final
return. (c)
On written request of the taxpayer, the Tax Administrator may extend the
time for filing an annual return for a period of not more than six months or not
more than thirty days beyond an extension requested of and granted by the
Internal Revenue Service for the filing of the federal income tax return. (d)
Within three months from the final determination of any federal tax
liability affecting the taxpayer’s City tax liability, the taxpayer shall make
and file an amended City return showing income subject to the tax based on the
final determination of federal tax liability, and pay any additional tax shown
due thereon or make a claim for refund of any overpayment.
(1979 Code 98.05; Ord. 1992-49. Passed 10-6-92.) 193.06
COLLECTION AT THE SOURCE. (a)
Each employer within the City who employs one or more persons on a
salary, wage, commission or other compensation basis, excluding exempted incomes
set forth in Section 193.14, shall deduct at the time of this payment of salary,
wage, commission or other compensation, the tax levied under Section 193.03 of: (1)
All gross salaries, wages, commissions, or other compensation of
employees who are residents of the City; and (2)
That part of gross salaries, wages, commissions or other compensation
paid for services rendered within the City by employees who are not residents of
the City. (b)
Each employer shall, within thirty days following the close of the
calendar quarter, make a return and pay to the Tax Administrator the amount of
taxes deducted. (c)
The employer shall be liable for the payment of the tax required to be
deducted and withheld, whether or not the taxes have in fact been withheld. (d)
The return shall be on a form prescribed by the Tax Administrator.
The employer, in collecting the tax, shall be deemed to hold the same as
trustee for the benefit of the City until payment is made by the employer to the
City, and any tax collected by the employer from his employees shall, until the
same is paid to the City, be deemed a trust fund in the hands of the employer.
However, no person shall be required to withhold the tax on the wages or
other compensation paid to domestic servants employed exclusively in or about
the person’s residence. If a
resident of the City receives salaries, wages, commissions or other compensation
which are subject to withholding tax imposed by a municipality other than
Village Anywhere, the employer may reduce the tax to be withheld and paid to the City by
the amount of tax withheld and paid to the other municipality.
(1979 Code 98.06) 193.07
DECLARATIONS. (a)
Any taxpayer who anticipates taxable income which is not subject to
Section 193.06 or who engages in any business, profession, enterprise or
activity subject to the tax imposed by Section 193.03, shall file a declaration
setting forth the estimated income or the estimated profit from the business
activity, with the estimated tax due thereon, if any.
However, if a person’s income is wholly from wages from which the tax
will be withheld and remitted to the Municipality in accordance with Section
193.06, the person need not file a declaration. (b)
The declaration shall be filed on a form approved by the Tax
Administrator. The form may simply
state that the figures used in making the declaration are the figures used in
making the estimate declaration for federal income tax, provided it is
understood that the figures may be modified so that the declaration required by
this section shall set forth only such income as is taxable under the provisions
of this chapter. (c)
The declaration, to be filed on the fifteenth day of the fourth month of
the tax year, shall be accompanied by payment of at least one-fourth of the
estimated annual tax, and at least a similar amount must be paid on or before
the fifteenth day of the sixth and ninth months of the tax year, and the
fifteenth day of the first month of the subsequent tax year.
The estimate may be amended at any time.
A final return must be filed and any balance which may be due must be
paid on or before the due date set forth in Section 193.05.
If the taxpayer has paid more than the amount of tax to which the City of
Village Anywhere is entitled, a refund of the amount so overpaid shall be made, or the
same may be applied toward the declaration of tax due for the ensuing year.
Claims for refunds shall be made on forms approved by the Tax
Administrator. (d)
In any case where a taxpayer has failed to file a declaration, the Tax
Administrator, or his duly authorized agent, may estimate the income on behalf
of the taxpayer and shall send to the taxpayer a statement of said estimate.
(Ord. 1995-163. Passed 12-19-95.)
(a)
The City Treasurer shall receive the tax imposed by this chapter in the
manner prescribed herein from the taxpayers; shall keep an accurate record
thereof; and shall report all moneys so received.
All cashiers handling tax moneys shall be subject directly to the City
Treasurer, and shall give daily accountings to the City Treasurer. (b)
There is created the position of Income Tax Administrator who is
designated to administer and enforce the provisions of this chapter.
The position of Income Tax Administrator shall be appointed by the Mayor
subject to confirmation by a majority of the members elected to Council.
The office of Income Tax Administrator shall be under the Mayor’s
office, and shall report directly to the Mayor and the City Income Tax Board as
provided in this chapter. The
Income Tax Administrator shall enforce payment of all taxes owing the City,
shall keep accurate records for a minimum of six years showing the amount due
from each taxpayer required to file a declaration or make any return, including
taxes withheld, and shall show the dates and amounts of payments thereof.
Removal of the Income Tax Administrator shall be by an affirmative vote
of a majority of the members elected to Council, and only on receiving a
recommendation for removal by the Mayor. (c)
The Tax Administrator shall attend all meetings of the City Income Tax
Board when requested by any member of the Board, and further shall provide any
information requested by the Board that may be deemed necessary by the Board in
order to make an accurate appraisal of the operations of the Tax Department to
the City Income Tax Board. Information
provided to the Board shall be subject to the provisions of Sections 193.09 (e). (d)
There is established the City Income Tax Board comprised of the Mayor as
chairman, the City Treasurer, City Auditor, City Director of Law and the
chairman of the Finance Committee of Council.
The Board’s functions and duties shall be to make a quarterly review
for the performance of the City Income Tax Department to Council including, but
not limited to, collections, estimates, delinquencies, legal actions in process
and contemplated, and budget. The
Board shall also make an annual review of the income tax ordinance and rules and
regulations, and make recommendations as to needed changes.
The Board shall also perform other duties as delineated in this chapter. (e)
The Tax Administrator is charged with the enforcement of the provisions
of this chapter, and is empowered to adopt, promulgate and 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 chapter,
including provisions for the reexamination and correction of returns.
No rule or regulation as adopted or promulgated by the Tax Administrator
shall become effective until the rule or regulation has been approved by the
City Income Tax Board and Council. After
approval of rules and regulations by the City Income Tax Board, it shall submit
the same in writing to the Clerk of Council, and no such rule or regulation
shall become effective until approved by Council, or until 60 days after the
rule or regulation has been submitted to the Clerk of Council, and during the 60
day period, Council has not disapproved the rule or regulation. (f)
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 City from the taxpayer,
and shall send to the taxpayer a written statement showing the amount of tax so
determined, together with interest and penalties thereon, if any. (g)
Subject to the consent of the City Income Tax Board, or pursuant to the
rules and regulations, the Tax Administrator shall have the power to compromise
any interest or penalty, or both, imposed by this chapter. (h)
A Department of Taxation is created with the office of the Tax
Administrator of the City. The
Department of Taxation shall have deputies, clerks and other employees as may be
from time to time determined by Council. The
Tax Administrator shall make all appointments of personnel, and purchase all
equipment, supplies and materials for the Department of Taxation.
The Department of Taxation shall be charged with the administration and
operation of this chapter, under the direction of the Tax Administrator.
The Tax Administrator shall prescribe the form and method of accounts and
reports for the Department, as well as the forms for taxpayer’s returns and
declarations, and shall be charged with the internal examination and audit of
all such accounts, and shall exhibit accurate records showing the amount
received from each taxpayer, and the date of receipt.
The Tax Administrator shall also make written report to Council quarterly
of all moneys collected hereunder during the preceding quarter.
(1979 Code 98.09) 193.09
INVESTIGATIVE POWERS OF THE INCOME TAX ADMINISTRATOR. (a)
The Income Tax Administrator, or his duly authorized agent or employee,
is authorized to examine the books, papers, records and federal or state income
tax returns of any employer, or any taxpayer or person subject to the tax, for
the purpose of verifying the accuracy of any return made, or, if no return was
made, to ascertain the tax due. Every
employer, supposed employer, taxpayer or supposed taxpayer is directed and
required to furnish to the Tax Administrator, or his duly authorized agent or
employee, the means, facilities and opportunity for making such examination and
investigations as are authorized. (b)
The Income Tax Administrator, or his duly authorized agent or employee,
is authorized to examine any person, employer or employee under oath concerning
any income which was or should have been returned for taxation, and for this
purpose, may compel the production of books, papers and records, and the
attendance of all persons before him, whether as parties or witnesses, wherever
he believes such persons have knowledge of such income. (c)
The refusal of an examination by any employer, employee or person subject
or presumed to be subject to the tax shall be deemed a violation of this
chapter. (d)
Tax returns and all audit papers and information connected therewith are
confidential, and shall be carefully preserved so that they shall not be
available for inspection by anyone other than the proper agents of the City for
official purposes. (e)
Any information gained as a result of the filing of any tax returns,
investigations, hearings or verifications required or authorized by this chapter
shall be confidential, except for official purposes, and except in accordance
with proper judicial order. Any
person divulging such information shall be guilty of a misdemeanor of the first
degree. Each disclosure shall constitute a separate offense.
In addition to the above penalties, any employee of the City who violates
the provisions of this section relative to the disclosures of confidential
information shall be immediately dismissed from the service of the City. 193.10
INTEREST AND PENALTIES. (a)
All taxes imposed and all moneys withheld or required to be withheld by
employers under the provisions of this chapter, and remaining unpaid after they
become due shall bear interest at the rate of one and one-half percent (1.5%)
per month or fraction thereof. (b)
In addition to interest as provided in subsection (a) hereof, penalties
based on the unpaid tax are imposed as follows: (1)
For failure to pay taxes due, other than taxes withheld, ten dollars
($10.00) or one and one-half percent (1½ %) per month or fraction thereof,
whichever sum is greater. (2)
For failure to remit taxes withheld from employees, five percent (5%) per
month or twenty-five dollars ($25.00), 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 within the time prescribed by the Tax Administrator; and
provided, in the absence of fraud, neither penalty nor interest shall be
assessed on any additional tax assessment resulting from a federal audit,
provided an amended return is filed, and the additional tax is paid within three
months after the final determination of the federal tax liability. (d)
On recommendation of the Tax Administrator, the Board of Review may abate
the penalty or interest, or both, and on an appeal from the refusal of the Tax
Administrator to recommend abatement of the penalty or interest, the Board may
nevertheless abate the penalty or interest, or both. (e)
In addition to any other interest or penalties provided herein, there
shall be a penalty of ten dollars ($10.00) imposed for the failure to file a
return when due. (1979 Code 98.11) 193.11
COLLECTION OF UNPAID TAXES AND REFUNDS OF OVERPAYMENTS. (a)
All taxes imposed by this chapter shall be collectible, together with any
interest and penalties thereon, by a civil action at law.
All additional assessments shall be made and all civil actions to recover
municipal income taxes and penalties and interest thereon shall be brought
within three years after the tax was due or the return was filed, whichever is
later. (b)
Taxes erroneously paid shall not be refunded unless a claim for a refund
is made. Claims for refund of
municipal income taxes shall be brought within the time limitation provided in
subsection (a) hereof. (c)
Amounts of less than one dollar ($1.00) shall not be collected or
refunded. 193.12
ALLOCATION OF FUNDS. Effective
July 1, 1993, funds collected under the provisions of this chapter shall be
deposited in the City Income Tax Administration Fund, and the funds shall be
disbursed as follows. (a)
The part necessary to defray all costs of collecting the taxes, and the
cost of administering and enforcing the provisions hereof. (b)
The balance shall be disbursed, appropriated, and allocated as follows. (1)
Seventy-eight percent (78%) to the General Fund. (2)
Twenty-two percent (22%) to the General Capital Improvement Fund. (c)
Any time more income than anticipated is received in the General Fund in
any given calendar year, Council may, on its own motion, transfer a lump sum
from the General Fund to the General Capital Improvement Fund.
(Ord. 1993-52. Passed 5-18-93.) 193.13
BOARD OF REVIEW. (a)
The Board of Review, consisting of three electors of the City, one to be
appointed by the Mayor, one to be appointed by the City Treasurer and one to be
appointed by the City Director of Law, is created.
No member shall be appointed to the Board who holds other public offices
or appointments. The members of the
Board shall serve without pay. (b)
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. (c)
The Board shall hear and pass on appeals from any ruling or decision of
the Tax Administrator. (d)
All hearings of the Board shall be conducted privately and the provisions
of Section 193.09 with reference to the confidential character of information
required to be disclosed by this chapter shall apply to such matters as may be
heard before the Board on appeal. (e)
Any person dissatisfied with any ruling or decision of the Tax
Administrator which is made under the authority conferred by this chapter may
appeal therefrom to the Board within thirty 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 ruling or decision, or any
part thereof. (f)
Any person dissatisfied with any ruling or decision of the Board may
appeal therefrom to a court of competent jurisdiction within thirty days from
the announcement of the ruling or decision. (g)
Each member of the Board shall hold their term for the duration of this
chapter and if any members are unable to complete their term, then the office
which appointed the member shall name another elector to fill the unexpired
term. (1979 Code 98.14) 193.14
EXEMPTIONS. The
provisions of this chapter shall not be construed as levying a tax on the
following: (a)
Funds received from local, state or federal governments because of
service in the armed forces of the United States by the person rendering such
service, or as a result of another person rendering such services.
(1979 Code 98.15) (b)
(1) Poor relief,
unemployment insurance benefits, or similar payments received from local, state,
or federal governments or charitable or religious organizations; proceeds of
insurance other than third party sick pay; annuities; Worker’s Compensation
insurance; social security benefits; pension income including, but not limited
to, distributions from Internal Revenue Code (IRC) Section 457 plans, IRC
Section 401 (a) qualified pension and profit sharing plans, individual
retirement accounts (IRAs), simplified employee pensions (SEPs), IRC Section
403(b) plans, governmental plans, and non-qualified deferred compensation plans;
compensation for damages for personal injuries and like reimbursement, not
including damages for loss of profits or wages; alimony (payments are not
deductible); except as provided in Section 3 paragraph (l) of the
Ordinance, gambling winnings (losses are not deductible); patent and copyright
income and royalties (if the income is derived from intangible property). (A)
Employer contributions on behalf of an employee to a non-qualified
deferred compensation plan, which may be considered wages subject to social
security and medicare withholding, shall not be considered wages subject to the
tax imposed by this chapter. (Ord. 1995-136. Passed 12-19-95.) (c)
Dues, contributions and similar payments received by charitable,
religious, educational or literary organizations or labor unions, lodges and
similar organizations. (d)
Receipts from casual entertainment, amusements, sports events and health
and welfare activities conducted by bona fide charitable, religious and
educational organizations and associations. (e)
Any association, organization, corporation, club or trust which is exempt
from federal taxes on income by reason of its charitable, religious,
educational, literary, scientific or other such purposes. (f)
Gains from involuntary conversions, cancellation of indebtedness,
interest on federal obligations, items of income which are preempted by the Ohio
Constitution, statutes or case law from taxation by municipalities, and income
of a decedent’s estate during the period of administration (except income from
the operation of a business). (g)
Earnings and income of all persons under sixteen years of age, whether
residents or nonresidents. (h)
This chapter shall not apply to any person, firm, corporation or to any
property as to whom or which it is beyond the power of Council to impose the tax
herein provided for. (i)
Mentally handicapped and developmentally disabled employees earning less
than minimum wage while employed at a government sponsored sheltered workshop
shall be exempt from the levy of the tax provided herein. (1979 Code 98.15)
If it
appears that any taxpayer has paid more than the amount of the tax to which the
City is entitled under the provisions of this chapter, a refund of the amount so
overpaid shall be made, provided a proper claim for refund of the overpayment of
tax has been filed by the taxpayer. (1979
Code 98.16)
This
chapter shall continue and be effective for an indefinite duration.
(1979 Code 98.17)
When
the taxable income of a resident of the City is subject to a municipal income
tax in another municipality on the same income taxable under this chapter, the
resident shall be allowed a credit of the amount of income tax paid on the
taxable income to the other municipality, equal to fifty percent (50%) of the
amount obtained by multiplying the lower of the tax rate of the other
municipality or of this Municipality by the taxable income earned in or
attributable to municipality of employment or business activity. For the purposes of this section, taxable income shall also
include the distributive share of net profits of a resident partner or owner of
an unincorporated business entity. (Ord.
1992-79. Passed 12-15-92.)
(a)
Any person who: (1)
Fails, neglects or refuses to make any return or declaration required by
this chapter; or (2)
Makes any incomplete, false or fraudulent return; or (3)
Willfully fails, neglects or refuses to pay the tax, penalties or
interest imposed by this chapter; or (4)
Willfully fails, neglects or refuses to withhold the tax from his
employees or remit such withholding to the Administrator; or (5)
Refuses 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)
Fails to appear before the Administrator and to produce his books,
records, papers or federal income tax returns relating to income or net profits
of a taxpayer upon order or subpoena of the Administrator; or (7)
Refuses to disclose to the Administrator any information with respect to
the income or net profits of a taxpayer; or (8)
Fails to comply with the provisions of this chapter or any order or
subpoena of the Administrator; or (9)
Gives to an employer false information as to his true name, correct
social security number and residence address, or fails to promptly notify an
employer of any change in residence address and date thereof; or (10)
Fails to use ordinary diligence in maintaining proper records of
employees’ residence addresses, total wages paid and this Municipality’s
income tax withheld, or to knowingly give the Administrator false information;
or (11)
Attempts to do anything whatsoever to avoid the payment of the whole or
any part of the tax, penalties or interest imposed by this chapter; shall be
guilty of a misdemeanor of the first degree for each offense. (b)
Prosecutions for an offence made punishable under this section or any
other provision of this chapter shall be commenced within three years after the
commission of the offense, provided that in the case of fraud, failure to file a
return, or the omission of twenty-five percent (25%) or more of income required
to be reported, prosecutions may be commenced within six years after the
commission of the offense. (c)
The failure of any employer or person to receive or procure a return,
declaration or other required form shall not excuse him for making any
information return, return of declaration, from filing such form, or from paying
the tax. |