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(A) Any information gained as a result of returns, investigations, hearings, or verifications required or
<br />authorized by this Chapter is confidential, and no person shall access or disclose such information except
<br />in accordance with a properjudicial order or in connection with the performance of that person's official
<br />duties or the official business of the City as authorized by this Chapter. The Tax Administrator or a designee
<br />thereof may furnish copies of returns filed or otherwise received under this Chapter and other related tax
<br />information to the internal revenue service, the tax commissioner, and tax administrators of other municipal
<br />corporations.
<br />(B) This section does not prohibit the City from publishing or disclosing statistics in a form that does not
<br />disclose information with respect to particular taxpayers.
<br />1501.17 FRAUD.
<br />No person shall knowingly make, present, aid, or assist in the preparation or presentation of a false or
<br />fraudulent report, return schedule, statement, claim, or document authorized or required by the City
<br />ordinance or state law to be filed with a the Tax Administrator, or knowingly procure, counsel, or advise
<br />the preparation or presentation of such report, retum, schedule, statement, claim, or document, or knowingly
<br />change, alter, or amend, or knowingly procure, counsel or advise such change, alteration, or amendment of
<br />the records upon which such report, return, schedule, statement, claim, or document is based with intent to
<br />defraud the City or the Tax Administrator.
<br />1501.18 INTEREST AND PENALTIES.
<br />(A) As used in this section:
<br />(1) "Applicable law" means this Chapter, the resolutions, ordinances, codes, directives, instructions, and
<br />rules adopted by the City provided they impose or directly or indirectly address the levy, payment,
<br />remittance, or filing requirements of the City.
<br />(2) "Federal short-term rate" means the rate of the average market yield on outstanding marketable
<br />obligations of the United States with remaining periods to maturity of three years or less, as determined
<br />under Section 1274 of the Internal Revenue Code, for July of the current year.
<br />(3) "Income tax," "estimated income tax," and "withholding tax" means any income tax, estimated
<br />income tax, and withholding tax imposed by the City pursuant to applicable law, including at any time
<br />before January 1, 2016.
<br />(4) "Interest rate as described in division (A) of this section" means the federal short-term rate, rounded
<br />to the nearest whole number percent, plus five percent. The rate shall apply for the calendar year next
<br />following the July of the year in which the federal short-term rate is determined in accordance with division
<br />(A)(2) of this section.
<br />(5) "Return" includes any tax return, report, reconciliation, schedule, and other document required to be
<br />filed with the Tax Administrator or the City by a taxpayer, employer, any agent of the employer, or any
<br />other payer pursuant to applicable law, including at any time before January 1, 2016.
<br />(6) "Unpaid estimated income tax" means estimated income tax due but not paid by the date the tax is
<br />required to be paid under applicable law.
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