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CITY OF NORTH OLMSTED ORDINANCE NO. 97-112 BY: Councilman Lind AN ORDINANCE ADOPTING A NEW SECTION 1501.1508 ENTITLED "PERSONAL LIABII,ITY" WITHIN PART FIFTEEN OF THE CODIFIED ORDINANCES OF THE CITY OF NORTH OLMSTED, OHIO ENTITLED TAXATION CODE, AND DECLARING AN EMERGENCY. BE IT ORDAINED BY THE COUNCIL OF THE CITY OF NORTH OLMSTED, CUYAHOGA COUNTY, OHIO THAT: Section 1: That there be, and hereby is, enacted a new Section 1501.1508 of the Codified Ordinances of the City of North Olmsted, Ohio, which shall read as follows: 1501.1508 "Personal Liability" If any corporation, limited liability company or business trust required to file returns and to remit taxes withheld from employees in accordance with Section 1501.1302 fails for any reason to make the filing or payment, any of its employees having control or supervision of or charged with the responsibility of filing returns and making payments, or any of its officers, members, managers, or trustees who are responsible for the execution of the corporation's, limited liability company's or business trust's fiscal responsibilities, shall be personally liable for the failure. The dissolution, termination, or bankruptcy of a corporation, limited liability company, or business trust shall not discharge a responsible officer's, member's employee's or trustee's liability for a failure of the corporation, limited liability company, or business trust to file returns or remit tax due. The sum due for the liability may be collected by assessment in the manner provided in Chapter 1501.17. Section 2: That this Ordinance is hereby declared to be an emergency measure immediately necessary for the preservation of the public health, safety and welfare, and further provided it receives the affirmative vote oftwo-thirds of all members of Council, it shall take effect and be in force immediately upon its passage and approval by the Mayor.