2015 023 Ordinance - Laserfiche WebLink

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ordinance prohibits the Tax Administrator from imposing a penalty upon the person to whom the request was directed pursuant to Section 18, in addition to any applicable penalty described in Section 99. (b) If a person required by the Tax Administrator to provide identifying information does not notify the Tax Administrator of a change with respect to that information as required under division (C) of Section 19 within 30 days after filing the next tax document requiring such identifying information, nothing in this ordinance prohibits the Tax Administrator from imposing a penalty pursuant to Section 18. (c) The penalties provided for under divisions (C)(2)(a) and (b) of this section may be billed and unposed in the same manner as the tax or fee with respect to which the identifying information is sought and are in addition to any applicable criminal penalties described in Section 99 for a violation of Section 17 and any other penalties that maybe imposed by the Tax Administrator by law. SECTION 20 REQUEST FOR OPINION OF THE TAX ADIVIINISTRATOR. (A) An "opinion of the Tax Administrator" means an opinion issued under this section with respect to prospective municipal income tax liability. It does not include ordinary correspondence of the Tax Administrator. (B) A taxpayer may submit a written request for an opinion of the Tax Administrator in accordance with the Rules and Regulations. (C) A taxpayer is not relieved of tax liability for any activity or transaction related to a request for an opinion that contained any misrepresentation or omission of one or more material facts. (D) A Tax Administrator may refuse to offer an opinion on any request received under this section. Such refusal is not subject to appeal. (E) An opinion of the Tax Administrator binds the Tax Administrator only with respect to the taxpayer for whom the opinion was prepared and does not bind the Tax Administrator of any other municipal corporation. (F) An opinion of the Tax Administrator issued under this section is not subject to appeal. SECTION 21 BOARD OF TAX REVIEW. (A)(1) The Board of Tax Review shall consist of three members. Two members shall be appointed by the legislative authority of the Village, but such appointees may not be employees, elected officials, or contractors with the Village at any time during their term or in the five years immediately preceding the date of appointment. One member shall be appointed by the Mayor of the Village. This member may be an employee of the Village, but may not be the director of finance or equivalent officer, or the Tax Administrator or other similar official or an employee directly involved in municipal tax matters, or any direct subordinate thereof. 44