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(B) This section does not prohibit the City from publishing or disclosing statistics in a
<br />form that does not disclose information with respect to particular taxpayers.
<br />(Ord. 2015-104. Passed 12-15-15.)
<br />1501.17 FRAUD.
<br />No person shall knowingly make, present, aid, or assist in the preparation or presentation
<br />of a false or fraudulent report, return, schedule, statement, claim, or document authorized
<br />or required by City ordinance or state law to be filed with a the Tax Administrator, or
<br />knowingly procure, counsel, or advise the preparation or presentation of such report,
<br />return, schedule, statement, claim, or document, or knowingly change, alter, or amend, or
<br />knowingly procure, counsel or advise such change, alteration, or amendment of the records
<br />upon which such report, return, schedule, statement, claim, or document is based with
<br />intent to defraud the City or the Tax Administrator.
<br />(Ord. 2015-104. Passed 12-15-15.)
<br />1501.18 INTEREST AND PENALTIES
<br />(A) As used in this section:
<br />(1) "Applicable law" means this chapter/ordinance, the resolutions, ordinances,
<br />codes, directives, instructions, and rules adopted by the City provided they impose or
<br />directly or indirectly address the levy, payment, remittance, or filing requirements of the
<br />City.
<br />(2) "Federal short-term rate' means the rate of the average market yield on
<br />outstanding marketable obligations of the United States with remaining periods to
<br />maturity of three years or less, as determined under Section 1274 of the Internal Revenue
<br />Code, for July of the current year.
<br />(3) 'Income tax," "estimated income tax," and "withholding tax" means any income tax,
<br />estimated income tax, and withholding tax imposed by the City pursuant to applicable law,
<br />including at any time before January 1, 2016.
<br />(4) 'Interest rate as described in division (A) of this section' means the federal short-
<br />term rate, rounded to the nearest whole number percent, plus five percent. The rate shall
<br />apply for the calendar year next following the July of the year in which the federal short-
<br />term rate is determined in accordance with division (A)(2) of this section.
<br />(5) "Return' includes any tax return, report, reconciliation, schedule, and other
<br />document required to be filed with the Tax Administrator or the City by a taxpayer,
<br />employer, any agent of the employer, or any other payer pursuant to applicable law,
<br />including at any time before January 1, 2016.
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