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y <br />CITY OF NORTH OLMSTED <br />ORDINANCE NO 2002 -181 <br />BY: Mayor Musial <br />AN ORDINANCE AMENDING SECTION 1501.1502 OF THE MUNICIPAL <br />INCOME TAX CODE, IN ORDER TO ESTABLISH A PENALTY FOR THE <br />LATE FILING OF CITY IIVCOME TAX RETiIRNS AND TO INCREASE THE <br />MINIMUM PENALTIES FOR THE LATE PAYMENT OF CITY INCOME <br />TAXES, AND DECLARING AN EMERGENCY. <br />WHEREAS, the City Income Tax Code presently contains no civil penalty against <br />taxpayers who fail to file, or file late, City income tax returns; and <br />WHEREAS, the current civil penalties for late payment of income taxes have not been <br />adjusted since 1971 and no longer even cover the City's costs for the subpoena program and <br />follow-up; and <br />WHEREAS, it is the desire of this Council to establish a reasonable civil penalty for <br />taxpayers who fail to file, or file late, City income tax returns, and a reasonable increase in the <br />civil penalties for late payment of income taxes; <br />NOW, THEREFORE, BE IT ORDAINED BY THE COUNCIL OF THE CITY OF <br />NORTH OLMSTED, COUNTY OF CUYAHOGA AND STATE OF OHIO: <br />SECTION ONE: That Section 1501.1502 of Chapter 1501 of the Municipal Income Tax <br />Code, entitled "Penalties on Unpaid Tax," which presently rea.ds as follows: <br />"1501.1502 PENALTIES ON UNPAID TAX. <br />In addition to interest as provided in Section 1501.1501, penalties based on the unpaid tax <br />or installments of estimated tax are hereby imposed as follows: <br />(a) For failure to pay taxes or estimated taxes due, other than taxes withheld: ten <br />percent (10%) per annum, but not less than five dollars ($5.00). <br />(b) For failure to remit taaces withheld from the employees: ten percent (10%) per <br />month or fraction thereof, but accumulated penalty shall not exceed fifty percent (50%) on any <br />unpaid amount and sha11 not be less than five dollars ($5.00)." <br />Be amended, and, as amended, sha11 read in its entirety as follows: <br />"1501.1502 PENALTIES ON UNPAID TAXES AND UNFII.ED RETURNS. <br />(a) In addition to interest as provided in Section 1501.1501, penalties based on the unpaid <br />tax or installments of estimated ta.x, are hereby imposed as follows: <br />(1) For failure to pay taxes or estimated taxes due, other than taxes <br />withheld: ten percent (10%) per annum, but not less than twenty-five dollars ($25.00) for any first <br />such failure, fifty dollars ($50.00) for any second failure, and one hundred dollars ($100.00) for <br />any third or additional failure. <br />? _