78-019 Ordinance - Laserfiche WebLink

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? . • .:.,? y; .?.. CITY OF NORTH OLMSTED ORDINANCE N0. 78 - PAGE 3. The refusal to produce books, papers, records and Federal income tax returns, or the refusal to submit to such examination by any employer or person subject or presumed to be subject to the tax by any officer, agent or employee of a person subject to the tax or required to withhold tax or the failure of any person to comply with the provisions of Title 15 or with an order or subpoena of the Director authorized hereby shall be deemed a violation of this Chapter, punishable as provided in Section 1501.1505. Any information gained as the result of any returns, investigations, hearings or verifications required or authorized by Title 15 shall be confidential except for official purposes, or except in accordance with proper judicial order. Any person divulging such information in violation of this Section, shall, upon conviction thereof, be deemed guilty of a misdemeanor and shall be subject to a fine or penalty of not more than one thousand dollars ($1,000), or imprisoned for not more than six months, or both. Each disclosure shall constitute a separate offense. In addition to the above penalty, any employee of the City who violates the provisions of this Section relative to the disclosures of confidential information shall be guilty of an offense punishable by immediate dismissal. Every taxpayer shall retain all records necessary to compute his tax liability for a period of five (5) years from the date his return is filed, or the withholding taxes are paid. The City of North Olmsted, having already entered into an agreement for the establishment of a Regional Council of Governments pursuant to Ordinance 71-75, which Regional Council has organized a municipal tax collection agency known as the Regional Income Tax Agency is authorized to administer and enforce the provisions of Title 15 as the agent of the City of North Olmsted, and the duties and.authority of the Director hereunder may be performed by the Board of Trustees of such agencies through the Administrator of the agency. Provided, however, the Administrator of the agency shall have no authority to abate penalties or interest provided for in Sections 1501.1501 and 1501.1502. In the event the Director, on behalf of the City of North Olmsted, enters into an agreement with any other municipal corporation to act as agent of the City of North Olmsted for the purpose of administering the income tax laws of the City of North Olmsted and of providing a central facility for the collection of the income tax, as provided in Section 1501.2311 hereof, then all or a part of the duties and authority of the Administrator may be assigned by such agreement to such other municipal corporation. B. Purchasing The Director, as Purchasing Agent, shall make all purchases of material, equipment or supplies for the municipality authorized by the City Council. He shall be responsible for making all such purchases at the most feasible price for the City and shall see to it that the material, equipment or supplies delivered are correct in number and amount and comply with the standards and specifications described by the proper administrative office, as agreed to at the time of purchase.