2004 023 Ordinance - Laserfiche WebLink

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3. Intenfionally or willfiilly fail, neglect or refuse to pay the tax, penalties or file a return or the omission of 25% or more of income required [o be reported, interest imposed by the Ordinance; or prosecutions may be commenced within six (6) years after the wmmissien of the offense. 4. Fail, neglect or refuse [o withhold the tax from his employees or remit such withholding [o [he Administrator, or 8:07 Failure [o Receive Forms is no Excuse 5. Refuse to permit the Adrrririlstrator or any duly authorized agent or employee to examine his books, records, papers arrd federal income tax A. The failure of any taxpayer to receive or procure a return, declamton or other returns relating to the income or net profits of a taxpayer; or required farm shall no[ excuse him from making any information return, declaradon of return, from filing such form or from paying the tax. 6. Fail to appeaz before the Administrator and to produce his books, records, papers or federal income tax returns relating to the income or net profits 8:08 Bad Checks of a taxpayer upon order or subpoena of the Administrator, or A If any check or money order in payment of any amowt receivable wder this 7. Refuse to disclose to the Administrator any information with respect to the chapter, other than those provided for wder 8:08B hereof, is not duly paid, in income or net profits of a taxpayer, or addition to any other penalties provided bylaw, these shall be paid as a penalty by the person who tendered such check, upon notice and demand by the 8. Fail to comply with the provisions of the Ordinance or any order or AdminishaWr, in the same mower as tax, an amowt equal to the processing fee(s). subpoena of the Administrator authorized thereby; or B. If any check in payment of any amount receivable wder this chapter, is drown on 9. Give to an employer false information as [o his true name, comeet social a financial institution not located within one of the twelve Federal Reserve Districts se:.urity number and resident address or fail to promp0y notify an and results in a processing fee charged to RITA, there shall be paid as a perilty' employer of any change m resident address and date thereof; or by the person who tendered such check, upon notice and demand by the Administrator, in the same roamer as tax, an amowt equal to such processing fee. ] 0. Fail to use ordinary diligence in maintaining proper records of employee's residence and address, total wages paid and municipal tax withheld, or to knowingly give the Administrator false infonnafion; or . CHAPTER 9:00 11. Attempt to do anything whatsoever to avoid the payment of the whole or any part of the tax, penalties or interest imposed by tiffs Ordinance; shall COLLECTION OF UNPAID TAXES AND REFUNDS OF OVERPAYMENTS be guilty of a misdemeanor and shall be fined not more than Five Hwdred and 00/100 Dollars ($500.00) or imprisoned not more than six months or ' both for each offense or otherwise punished pursuant m [he pertinent municipal ordinance. 9:01 Unpaid Taxes 8:06 Limitations on Prosecutions A. All taxes imposed by the Ordhrance and not paid when due become, together with interest and penalties thereon, a debt due this municipality firm the taxpayer and A Civil actions to recover municipal income taxes, penalties and interest w municipal are recoverable as are other debts by civil suit Employees who are required wder income taxes shall be brought within three (3) years after the tax was due or the - Section 6:02 of these Regulations [o withhold and remit the taxes required to be return was filed, whichever is later. ~ ~ ~ withheld at the source and who fail to withholdand/or remit become Gable to this municioality in a civil acfion to enforce the payment of the debt created by such B. Prosecutions wder the Ordinance shall be convuenced within three (3) years failure. after the cormnission of the offense provided that in the case of fraud, failure to 49 50 B. Civil action to remover municipal income taxes shall 6e brought within three (3) years after the tax was due or the return was filed, whichever is later. DUTIES AND AUTHORITY OF THE ADMINISTRATOR C. Prosecution for an offense made punishable order a municipal ordinance imposing an income tax shall be commenced within three (3) years after the comrnission~of the offense provided teat in the case of fraud, failure to file a return or omission of 11:01 Collection of Tax and Records 25% or more of income requved to be repoRed, prosecution may be commenced within six (~ years after the commission of the offense. A. It shall be the duty of the Administrator to receive the fax imposed by the Ordinance in the manner prescribed herein from the taxpayers, to keep an accurate 9:02 Refunds record thereof, and to report aL monies so received. A Taxes erroneously paid shall not be refmded unless a claim for refimd is made in 11:02 Dutv to Enforce CoLection writing within three (3) years from the date on which such payment was made or the return was due whichever is later. A It shall be the duty of the Administrator [o enforce payment of all faxes due d=s manic' , to keep accruate records for the minimum of five (5) years showing B. Overpayments will either be refwded or credited to the taxpayers current years [he amowt due from each taxpayer required to file a declaration mod make any liability at his option, except that where taxes are owed for any previous years, return, including taxes withheld, and to show the dates and amowts of payment overpayments shall be applied in the order in which such taxes becarne due before thereof. any refund is made. Where no elecfion Gas been made by the taxpayer, overpayments of any yeafs faxes shall be applied as follows: 11:03 Authority [o Make and Enforce Regulations 1. To taxes, penalty or interest owed for any previous yearss. ~ .~ ~ ~ A The fdminishator is charged witG the administration and enfofcemant of the provisions of the Ordinance and is subject to the approval of the Board of Review 2. To his current estirmted tax Lability (mod any excess refimded). ~ of this muiicipaliry empowered [o adopt, promulgate and enforce Hiles mod regulations relating to any matter or tiring pertaining to the administration and C. Civil acfiorts to recover refmds ofmunicipal inwme traces and penalties and interest enforcement of the Ord'vrance. The Administrator has the authority to correct or w municipal income faxes sttall be brought within three (3) years after the tax was adjust any return submitted when a correction or adjustment is necessary to due or the return was filed, whchever is later and must be brought after the accomplish the intent of the Ordinance. taxpayer requests a refimd in accordance with Division A. B. Any taxpayer or employer desiring a special Wiling m any ma0erpertavilng t4 the Ordinance or these Rules and Regulations should submit to the Administtator, in writing, all the facts involved and the oiling sought, who shall render his Wiling on CHAPTER 10:00 this matter, which oiling may be appealed to [he Board of Review of ilus ' municipality. DISBURSEMENT OF RECEIPTS OF TAX COLLECTION C. These Regulations, together with all amendments and supplements hereto and all changes herein, will be on file a[ the office of the Regional Income Tax Agency and at the ]oral City or Village Hall and will be open to public inspection. The office 10:01 Refer to Ordinance of the Regional Income Tax Agency is located at 10107 Brecksville Road, Brecksville, Ohio. 11:04 Authority to Amanee Iastallrrren[ Payments CFIAPTER 11:00 sr sz