2023-143 Ordinance - Laserfiche WebLink

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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 2015-104 regarding promulgation of rules and regulations by the Tax Administrator. (Ord. 2015-104. Passed 12-15-15.) 1501.99 VIOLATIONS; PENALTIES. (A) whoever violates Section 1501.17, division (A) of Section 1501.16, or Section 1501.04 by failing to remit City income taxes deducted and withheld from an employee, shall be guilty of a misdemeanor of the first degree and shall be subject to a fine of not more than $1,000 or imprisonment for a term of up to six months, or both. If the individual that commits the violation is an employee or official of the City, the individual is subject to discharge from employment or dismissal from office. (B) Any person who discloses information received from the Internal Revenue Service in violation of division (A) of Section 1501.16 shall be guilty of a felony of the fifth degree and shall be subject to a fine of not more than $5,000 plus the costs of prosecution, or imprisonment for a term not exceeding five years, or both. If the individual that commits the violation is an employee or official of the City, the individual is subject to discharge from employment or dismissal from office. (C) Each instance of access or disclosure in violation of division (A) of Section 1501.16 constitutes a separate offense. (D) If not otherwise specified herein, no person shall: (1) Fail, neglect or refuse to make any return or declaration required by this ordinance; (2) File any incomplete or false return; (3) Fail, neglect or refuse to pay the tax, penalties or interest imposed by this chapter/ordinance; (4) Refuse to permit the Tax Administrator or any duly authorized agent or employee to examine his books, records, papers and federal and state income tax returns relating to the income or net profits of a taxpayer; (5) Fail to appear before the Tax Administrator and to produce his books, records, papers or federal and state income tax returns relating to the income or net profits of a taxpayer upon order or subpoena of the Tax Administrator; (6) Refuse to disclose to the Tax Administrator any information with respect to the income or net profits of a taxpayer;