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CHAPTER 8:00 IN'T'EREST AND PENALTIES Section 8:01 Interest Section 8:02 Penalties Section 8:03 Exceptions Section 8:04 Appeal From Assessment Section 8:05 Violations Section 8:06 Limitations on Prosecutions Section 8:07 Failure to Receive Forms is no Excuse Section 8:08 Bad Checks CPL9PTER 9:00 COLLECTION OF UNPAID TAXES & REFUNDS OF OVERPAYMENTS Section 9:01 Unpaid Taxes Section 9:02 Refunds CIIAI'TER 10:00 DISBURSEMENT OF RECEIPTS OF TAX COLLECTION Section 10:01 Genernl CHAPTER 11:00 DUTIES AND AUTHORITY OF THE~ADMINISTRATOR Section ] 1:01 Collection of Tax and Records Section 11:02 Duty to Enforce Collecfian s A return used to repon total taxable wages for a given period, along with the tax on such wages. Tax to be remitted with and distributed on the foan. FORM 11A-AMENDED TAX WITI-II-IOLDING STATEMENT A return used m amend prior filed municipal withholding statements. This form generates additional liabilities, refimds or credits. FORM 17 RECONCILIATION OF RETURNS A return used as a balance of all tax paid on Form 1 I for a given year. It is [o be submitted along with IRS Forms W-2. FORM 20 -DECLARATION OF ESTIMATED MUNICIPAL TAX ON NET PROFITS A return used for the estimation of net profits at the beginning of each tax yeaz. This return generates a billing statement for subsequent quarterly payments. FORM 27 -ANNUAL NET PROFITS TAX RETURN A return used as the comprehensive annual or short yeaz tax report for a given tax year. FORM 32 -DECLARATION OF ESTIMATED INCOME TAX A form used by individuals to calculate estimated taxes on earned income. This form generates billing statements for subsequent estimated payments. FORM 37 -ANNUAL INDIVIDUAL MUNICIPAL INCOME TAX RETURN A form used as the comprehensive annual tax return of an individual for a given tax year. Wages, other compensation and unincorporated business income are to be reported on this form. FORM ] 0-A -APPLICATION FOR MUNICIPAL INCOME TAX REF[JND A form to be used by individuals [o apply for refunds on excess withholding of taxes by an employer. APPLICATION FOR AUTOMATIC EX'T'ENSION A form to be submitted when requesting an extension of time to file. Tlils fomt is not an extension of payment INDIVIDUAL DECLARATION OF EXEMPTION Section 11:03 Authority to Make and Enforce Regulations Section 11:04 Authority to Anange Installment Payments Section 11:05 Authority to Detamtine Amount of Tax Due Section 1 L:06 Authority to Make Investigations Section ] 1:07 Authority to Compel Production of Records Section 11:08 Refusal [o Produce Records Section 11:09 Confidential Nature ofhrformation Obtained Section 11:10 Retention of Records CHAPTER 12:00 BOARD OF REVIEW ESTABLISHED Section 12:01 Composition Section 12:02 Duty m Approve Regulations and to Hear Appeals Section 12:03 Right of Appeal GENERAL INFORMATION The Administrator, as referred to in these Regulations, means the Adrninisuator or the Executive Director of the Regional Income Tax Agency (RITA), except as referred [o in Secton 8:04, in which case Administrator means the Adminishator of this municioality. Any place in these Regulations where the temr this municioality appears, the name of any member municipality can be subsfiNted. In the event of a conFlict with these Regulations and any ~ `Y' provision(s) of the Ordinanw of this municipality, the Ordinance will supersede. REGIONAL INCOME TAX AGENCY FORM I1 -EMPLOYER'S MUNICIPAL TAX WITFII~iOLDING STATEMENT 6 A form used by an individual who is exempt firm filing Form 37 -ANNUAL INDIVIDUAL MUMCIPAL INCOME TAX RETURN. CHAPTER 1:00 ' DEFINT17ONS 1:01 For purposes of these Rules and Regulations, the singWaz shall include the plum) and Ore masculine shall include the feminine and the neuter with regard to the tams, phrases, words and the dedvatives used herein As used in these Rules and Regulations, the following words defined herein shall have the meaning ascnbed to them in this Chapter except when; the context clearly indicates or requires a different meaning. 1:02 ADMINISTRATOR means the individual designated by the Ordinance to administer and enforce the provisions of the Income Tax Ordinance of tltis municipality and includes Ore Administrator of the Regional Income Tax Agency. 1:03 ASSOCIATION means a partnership, coopernfive, limited partnership, joint venture or any other form of unincorporated enterprise owned by two or more persons. 1:04 BOARD OF REVIEW means the Board created by and consOmted as provided~for in the Ordinance of this municipality. 1:05 BUSINESS means an enterprise, cooperntive activity, profession or undertaldtig of any nature conducted for profit or orduianly conducted for profit whether by an individual, parhrership, association, corporfion or any other entity, excluding, however, all non-profit corpomfions which are exempt from the payment of federal incometax. The admviisOaOon of a decedent's estate by the executor or adminisOator and the mere custody, supervision and management of frost propedy under an intervivos or testamentary tors[ unaccompanied by the actual operation of a business, shall not be wnshued as the opertion of a business. 1:06 CORPORATION means a corporation orjoint stock association organized under the laws of the United States, the State of Ohio or any other state, territory, foreign country or dependency. 1:07 DOMICILE is thatplace where an individual has his hue, fixed andpemranent home principle establishment and to which, whenever he is absent, he has Ore intention of returning. 1:08 EMPLOYEE means one v}ro works for wages, salary, commission or other type of e