2023-143 Ordinance - Laserfiche WebLink

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(4) Fails to comply with the provisions of this section or any order or subpoena of the Tax Administrator. 1501.24 SAVINGS CLAUSE, This Chapter shall not apply to any person, firm or corporation, or to any property as to whom or which it is beyond the power of Council to impose the tax herein provided for. Any sentence, clause, section or part of this Chapter or any tax against or exception granted any individual or any of the several groups of persons, or forms of income specified herein if found to be unconstitutional, illegal or invalid, such unconstitutionality, illegality or invalidity shall affect only such clause, sentence, section or part of this Chapter and shall not affect or impair any of the remaining provisions, sentences, clauses, sections or other parts of this Chapter. It is hereby declared to be the intention of Council that this Chapter would have been adopted had such unconstitutional, illegal or invalid sentence, or part hereof, not been included therein. 1501.25 COLLECTION OF TAX AFTER TERMINATION OF ORDINANCE. (A) This chapter shall continue effective insofar as the levy of taxes is concerned until repealed, and insofar w the collection of taxes levied hereunder and actions or proceedings for collecting any tax so levied or enforcing any provisions of this chapter are concerned, it shall continue effective until all of said taxes levied hereunder in the aforesaid periods are fully paid and any and all suits and prosecutions for the collection of said taxes or for the punishment of violations of this chapter shall have been fully terminated, subject to the limitations contained in Section 1501.12 and Section 1501.99 hereof. (B) Annual returns due for all or any part of the last effective year of this ordinance shall be due on the date provided in Sections 1501.05 and Section 1501.04 of this ordinance as though the same were continuing. 1501.26 ADOPTION OF RITA RULES AND REGULATIONS The City hereby adopts the Regional Income Tax Agency (RITA) Rules & Regulations, including amendments that may be made from time to time, for use as the City's Income Tax Rules and Regulations. In the event of a conflict with any provision(s) of the City Income Tax Ordinance and the RITA Rules & Regulations, the Ordinance will supersede. Until and if the contractual relationship between the City and RITA ceases, Section 1501.26 will supersede all other provisions within Ordinance 2023-143 regarding promulgation of rules and regulations by the Tax Administrator. 1501.27 ELECTION TO BE SUBJECT TO R.C. 718.80 TO 718.95 (A) The City hereby adopts and incorporates herein by reference Sections 718.80 to 718.95 of the ORC for tax years beginning on or after January 1, 2018. (B) A taxpayer, as defined in division (C) of this section, may elect to be subject to Sections 718.80 to 718.95 of the ORC in lieu of the provisions of this Chapter. (C) "Taxpayer" has the same meaning as in section 718.01 of the ORC, except that `taxpayer" does not include natural persons or entities subject to the tax imposed under Chapter 5745 of the ORC. "Taxpayer" may include receivers, assignees, or trustees in bankruptcy when such persons are required to assume the role of a taxpayer. 50