Tax Ordinance

To provide funds for the purposes of debt retirement, general Municipal operations, maintenance, new equipment, extension and enlargement of Municipal services and facilities including recreation and capital improvements of the City there is hereby levied a tax on income, qualifying wages, commissions and other compensation and on net profits as hereinafter provided.

890.02 DEFINITIONS.

As used in this chapter the following words shall have the meaning ascribed to them, unless the context clearly indicates or requires a different meaning. The singular includes the plural, and the masculine includes the feminine and the neuter.

“Adjusted federal taxable income” means a “C” corporation’s federal taxable income before net operating losses and special deductions as determined under the Internal Revenue Code, but including subsequent adjustments from required additions and deductions. Pass-through entities must compute “Adjusted Federal Taxable Income” as if the pass-through entity was a “C” corporation. This definition does not apply to any taxpayer required to file a return under Ohio Revised Code (ORC) section 5745.03 or to the net profit from a sole proprietorship. This definition is effective for tax years beginning on or after January 1, 2004. (For calculation of “adjusted federal taxable income” see Ohio Revised Code (O.R.C.) 718.01(A).)

“Association” means a partnership, limited partnership, Limited Liability Company, Subchapter S Corporation, or any other form of unincorporated enterprise, owned by one or more persons.

"Board of Review" means the Board created by and constituted as provided in Section 890.12.

“Business” means an enterprise, activity, profession or undertaking of any nature conducted for profit, whether by an individual, association, corporation or any other entity, including, but not limited to, the renting or leasing of property, real, personal or mixed.

"City" means the City of Perrysburg, Ohio.

"Commissioner" means the individual designated by the chapter to administer and enforce the provisions of this chapter.

“Corporation” means a corporation or joint stock association organized under the laws of the United States, the State, or any other state, territory, foreign country or dependency except for a Subchapter S Corporation.

"Domicile" means the place where a taxpayer has his or her true, fixed, and permanent home, and to which, whenever the taxpayer is absent, he has the intention of returning. A taxpayer may have more than one residence but not more than one domicile.

"Employee" means one who works for income, qualifying wages, commission or other type of compensation in the service and under the control of an employer.

"Employer" means an individual, partnership, association, corporation, governmental body, unit or agency, or any other entity, whether or not organized for profit, who or that employs one or more persons on an income, qualifying wage, commission or other compensation basis.

"Fiduciary" means a guardian, trustee, executor, commissioner, or any other person acting in any fiduciary capacity for any individual, trust, or estate.

"Fiscal Year" means an accounting period of twelve months or less ending on any day other than December 31.

“Generic Form” means an electronic or paper form designed for reporting estimated municipal income taxes, and/or annual municipal income tax liability, and/or separate requests for refunds that contain all the information required on Perrysburg’s regular tax return and estimated payment forms, and are in a similar format that will allow processing of the generic forms without altering Perrysburg’s procedures for processing forms.

"Gross Receipts" means the total revenue derived from sales, work done, or service rendered.

“Income” means All monies and compensation in any form, subject to limitations imposed by ORC 718, derived from any source whatsoever, including but not limited to:

(a) All income, qualifying wages, commissions, and other compensation from whatever source received by residents of Perrysburg.

(b) All income, qualifying wages, commissions, and other compensation from whatsoever source received by nonresidents for work done or services performed or rendered or activities conducted in Perrysburg.

(c) The portion attributable to the city of the net profits of all businesses, associations, professions, corporations, or other entities, from sales made, work done, services performed or rendered, and business or other activities conducted in Perrysburg.

“Net Profits” means, for taxable years prior to 2004, the net gain from the operation of a business, profession, enterprise or other activity after provision for all ordinary and necessary expenses, either paid or accrued in accordance with the accounting system (i.e., cash or accrual) used by the taxpayer for Federal income tax purposes, without deduction of taxes imposed by this chapter, Federal, State or other taxes based on income; and in the case of an unincorporated entity, without deduction of salaries paid to partners and other owners. (For taxable years 2004 and later, see “adjusted federal taxable income”.)

“Non-Resident” means an individual domiciled outside the City of Perrysburg.

“Non-resident unincorporated business entity” means an unincorporated business entity not having an office or place of business within the City.

"Pension" means income earned or received as a result of retirement from an employment from an IRS qualified retirement plan and which is generally, although not exclusively, reported to the taxpayer by the payor on a Form 1099-R or similar form.

“Pass-through entity” means a partnership, S Corporation, Limited Liability Company, or any other class of entity the income or profits from which are given pass-through treatment under the Internal Revenue Code. Unless otherwise specified, for purposes of this ordinance the tax treatment for pass-throughs is the same as “Association”.

"Person" means every natural person, partnership, fiduciary, association or corporation. Whenever used in any clause prescribing and imposing a penalty, the term "person" as applied to any unincorporated entity means the partners or members thereof, and as applied to corporations, the officers thereof.

“Place of business” means any bona fide office (other than a mere statutory office), factory, warehouse, or other space which is occupied and used by the taxpayer in carrying on any business activity individually or through one or more of its regular employees regularly in attendance.

“Qualifying wage” means Wages as defined in Section 3121(a) of the Internal Revenue Code, without regard to any wage limitations, but including subsequent adjustments from required additions and deductions. “Qualifying wage” represents employees’ income from which municipal tax shall be deducted by the employer, and any wages not considered a part of “qualifying wage” shall not be taxed by a Municipality. This definition is effective January 1, 2004, for taxable years 2004 and later. (For calculation of “qualifying wage” see Ohio Revised Code (O.R.C.) 718.03(A)(2))

"Residents" includes all persons having his or her domicile in the City of Perrysburg.

“Resident Unincorporated Business Entity” means an unincorporated business entity having an office or place of business within the City of Perrysburg.

"Taxable Year" means the calendar year, or the fiscal year upon the basis of which the net profits are to be computed under this chapter and, in the case of a return for a fractional part of a year, the period for which such return is required to be made.

"Taxing Municipality" means any municipal corporation levying a municipal tax on qualifying wages, commissions and other compensation and other income earned and/or received by individuals, and on the net profits earned from the operation of a business, profession or other activity.

“Taxpayer” means a person, individual or association, corporation or other entity subject to the tax imposed by this chapter, or required hereunder to file a return and/or pay a tax.

890.03 IMPOSITION OF TAX.

Subject to the provisions of Section 890.16, an annual tax for the purposes specified in Section 890.01 hereof shall be imposed on and after January 1, 1971, at the rate of one and one-half percent (1 1/2%) per year upon the following:

(a) On all income, qualifying wages, commissions, and other compensation earned and/or received, including tips, by residents of the City.

(b) On all income, qualifying wages, commissions, and other compensation earned and/or received, including tips, during the effective period of this chapter by non-residents for work done or services performed or rendered in the City. Separation pay, termination pay, reduction-in-force pay, and other compensation paid as a result of an employee leaving the service of an employer shall be allocable only to the City.

(1) Perrysburg shall not, however, tax the compensation of a non-resident individual who will be deemed to be an occasional entrant if all of the following apply:

A. The compensation is paid for personal services performed by the individual in the City on twelve or fewer days during the calendar year, in which case the individual shall be considered an occasional entrant for purposes of the City income tax. A day is a full day or any fractional part of a day.

B. In the case of an individual who is an employee, the principal place of business of the individual’s employer is located outside the City and the individual pays tax on compensation described in Section 890.03(b) to the municipality, if any, in which the employer’s principal place of business is located, and no portion of that tax is refunded to the individual.

C. The individual is not a professional entertainer or professional athlete, the promoter of a professional entertainment or sports event, or an employee of such a promoter, all as may be reasonably defined by the City.

(2) Beginning with the thirteenth day an individual deemed to have been an occasional entrant to the City performs services within the City, the employer of said individual shall begin withholding the City income tax from remuneration paid by the employer to the individual, and shall remit the withheld income tax to the City in accordance with the requirements of this ordinance. Since the individual can no longer be considered to have been an occasional entrant, the employer is further required to remit taxes on income earned in the City by the individual for the first twelve days.

(3) If the individual is self-employed, it shall be the responsibility of the individual to remit the appropriate income tax to the City.

(c) On the portion attributable to Perrysburg of the net profits earned during the effective period of this chapter of all resident unincorporated businesses, professions, associations, or other entities, derived from sales made, work done, services performed or rendered and business or other activities conducted in Perrysburg.

(d) On the portion of the distributive share of the net profits earned and/or received during the effective period of this chapter of a resident partner or owner of a resident unincorporated business entity not attributable to Perrysburg and not levied against such unincorporated business entity.

(e) On the portion attributable to Perrysburg of the net profits earned during the effective period of this chapter of all nonresident unincorporated businesses, professions, associations, or other entities, derived from sales made, work done or services performed or rendered and business or other activities conducted in Perrysburg, whether or not such unincorporated business entity has an office or place of business in Perrysburg.

(f) On the portion of the distributive share of the net profits earned by a resident individual from a Subchapter S Corporation. This policy was ratified by the passage of a Perrysburg ballot issue on November 4, 2003.

(g) On that portion of the distributive share of the net profits of a resident individual, partner or owner of a nonresident unincorporated business entity.

(h) On the portion attributed to Perrysburg of the net profits earned during the effective period of this chapter of all corporations derived from sales made, work done or services performed or rendered and business or other activities conducted in Perrysburg whether or not such corporations have an office or place of business in Perrysburg.

(i) On all income derived anywhere from gaming, wagering, lotteries, or games of chance by residents of Perrysburg or by nonresidents of Perrysburg when the income derived anywhere from gaming, wagering, lotteries, or games of chance is won or received as a result of transactions conducted in Perrysburg. No deductions shall be permitted against these types of income.

(j) On covenants not to compete and on cancellation of indebtedness to the extent includable on the taxpayer's federal tax return.

(k) Determination of Net Profits Attributable to the City.

(1) The portion of the net profits attributable to Perrysburg of a taxpayer conducting a business, profession or other activity both within and without the boundaries of Perrysburg shall be determined as provided in Ohio R.C. 718.02. However, if the apportionment formula provided therein does not produce an equitable result then another basis may be substituted, including the use of the books and records method.

(2) Beginning with the tax year commencing after December 31, 1987, the net operating loss from a business entity may not be used to offset salaries, wages, commissions, or the net profit from any other entity or activity. However, like schedules can be netted, provided that net profit from a resident business is not offset by a loss from a non-resident business.

(3) A joint return may be filed but the tax imposed on each spouse's income will be calculated separately. Each W-2, schedule or other source of income will be calculated separately and no offsets against the other spouse's income will be allowed. A tax return may not be amended to change the form of filing from joint to separate or vice versa. Tax returns must be filed under the same status until a change in marital status occurs.

(l) Net Operating Loss Carry-Forward.

(1) The portion of a net operating loss sustained in any taxable year subsequent to the effective date of this chapter allocable to Perrysburg may be applied against the portion of the net profit of succeeding years allocable to Perrysburg, until exhausted, but in no event for more than five (5) taxable years. No portion of a net operating loss shall be carried back against net profits of any prior year. However, each business net profit that exceeds losses carried forward from the same entity must be included in taxable income.

(2) The portion of net operating loss sustained shall be allocated to Perrysburg in the same manner as provided for allocating net profits to Perrysburg. Losses sustained in another taxing municipality shall be first allocated to that other taxing municipality to the same extent that net profits would have been allocated had there been a net profit.

(m) Consolidated Returns.

(1) Any affiliated group which files a consolidated return for federal income tax purposes pursuant to Section 1501 of the Internal Revenue Code may file a consolidated return with the City.

(n) Exemptions - Source of Income Not Taxed. The tax provided for herein shall not be levied on the following:

(1) Military pay or allowance of members of the armed forces of the United States and of members of their reserve components, including the National Guard.

(2) Poor relief, social security benefits, unemployment insurance benefits except for supplemental unemployment benefits, proceeds from retirement plans or similar payments, disability benefits received from local, state or federal governments or charitable religious or educational organizations.

(3) Proceeds of insurance paid by reason of death of the insured, payments from pensions, including industrial pensions, disability benefits paid for total and permanent disability, annuities or gratuities not in the nature of compensation for services rendered from whatever source derived.

(4) Receipts by bona fide charitable, religious and educational organizations and associations, when those receipts are from seasonal or casual entertainment, amusement, sports events and health and welfare activities when any such are conducted by bona fide charitable, religious or educational organizations and associations and only to the extent that the said income is exempt from Federal income tax.

(5) The income of religious, fraternal, charitable, scientific, literary or educational institutions to the extent that such income is derived from tax exempt real estate, tax exempt tangible or intangible property or has tax exempt activities and only to the extent that the said income is exempt from federal income tax.

(6) Spousal support received.

(7) Compensation for personal injuries or for damages to property by way of insurance or otherwise, but this exclusion does not apply to compensation paid for lost salaries or wages or to compensation from punitive damages.

(8) Interest, dividends and other revenue from intangible property as set forth in Ohio R.C. 718.01.

(9) Amounts included in an employee W-2 form for moving expense reimbursement when the taxpayer is moving out of Perrysburg.

(10) Parsonage allowance to the extent of the rental allowance or rental value of a house provided as a part of an ordained clergy’s compensation. The clergy must be duly ordained, commissioned, or licensed by a religious body constituting a religious denomination, and must have authority to perform all sacraments of the religious body.

(11) Payments to election workers, to the extent that such compensation does not exceed $1,000 annually.

(12) The amount of unreimbursed employee business expenses (2106 Expenses) which the employee deducted as an itemized deduction. The deduction must exceed two percent (2%) of the employees AGI on his/her Federal Income Tax return. Taxpayer must furnish a copy of the form 2106, Schedule "A" of form 1040 and the first page of the 1040 as filed with IRS. The expenses must be allocated in the same manner as the income to which the expenses are related.

(13) The income of a public utility, when that public utility is subject to the tax levied under Section 5725.24 or 5727.30 of the Ohio Revised Code, except a municipal corporation may tax the following, subject to Chapter 5745 of the Ohio Revised Code:

A. The income of an electric company or combined company;

B. The income of a telephone company.

C. “Combined Company”, “Electric Company” and “Telephone Company” have the same meanings as in Ohio R.C. 5727.01.

(14) Income, salaries, wages, commissions and other compensation and net profits, the taxation of which is prohibited by the United States Constitution or any act of Congress limiting the power of the states or their political subdivisions to impose net income taxes on income derived from interstate commerce.

(15) Income, salaries, wages, commissions and other compensation and net profits, the taxation of which is prohibited by the Constitution of the State of Ohio or any act of the Ohio General Assembly limiting the power of a municipality to impose net income taxes.

(o) Expenses Not Deductible.

(1) No deduction for self-employment tax paid by self-employed taxpayers as permitted by IRS is permitted for the City of Perrysburg.

(2) No deduction for contributions to IRA or Keogh plans made by taxpayers as permitted by IRS is permitted for the City of Perrysburg.

890.04 EFFECTIVE PERIOD.

The tax shall be levied, collected and paid with respect to the salaries, wages, commissions and other compensation, and with respect to the net profits of businesses, professions or other activities earned after January 1, 1971.

890.05 ANNUAL TAX RETURNS AND PAYMENT OF TAX.

(a) Beginning with 1982 taxes which are payable in the calendar year 1983 each taxpayer, except as herein provided, shall, whether or not a tax is due thereon, make and file a return on or before April 15 of the year following the effective date of this chapter, and on or before April 15 of each year thereafter, or on or before the federal filing date if it is other than April 15th. When a return is made for a fiscal year or other period different from the calendar year, the return shall be filed on the 15th day of the fourth month from the end of such fiscal year or period or on or before the federal filing date if it is other than the 15th day of the fourth month from the end of such fiscal year or period.

(1) Retirees having no income considered taxable for Perrysburg income tax purposes may file, with the Commissioner, a written request for exemption from these filing requirements, and shall be exempt if the request is granted by the Commissioner. The request may be submitted by indicating, on the taxpayer’s annual tax return, the retirement date and the entity from which retired.

(2) The exemption shall be in effect until such time as the retiree receives income taxable to Perrysburg, at which time the retiree shall be required to comply with all applicable provisions of this ordinance.

(b) The return shall be filed with the Commissioner on a form or forms furnished or obtainable upon request from such Commissioner, or on an acceptable generic form as defined in this Chapter, setting forth:

(1)

A. The aggregate amount of income, qualifying wages, commissions and other compensation earned and/or received;

B. The gross income from a business, profession or other activity less allowable expenses incurred in the acquisition of such gross income to arrive at net profit; and

C. Such income shall include only income earned during the year, or portion thereof, covered by the return and subject to the tax imposed by this chapter.

(2)

A. The amount of tax imposed by this chapter on income reported;

B. Any credits to which the taxpayer may be entitled under the provisions of Sections 890.06, 890.07, and 890.14;

C. All individuals, businesses, employers, brokers and others doing business who engage persons either on a commission basis, or as independent contractor, and are not subject to withholding, shall submit a list with their City Income Tax Return of the names, addresses, commissions and bonuses to such as are residents of the City of Perrysburg, providing the same information as is required on Federal form 1099.

D. All contractors shall submit with their City Income Tax Return a list of names, addresses, federal identification number or social security number (if used in lieu of a federal identification number), and total amount paid during the previous calendar year to any subcontractor or contract employee, who did business in, or is a resident of the City of Perrysburg.

(3) Such other pertinent statements, information returns or other information as the Commissioner may require including but not limited to copies of all W-2 forms, 1099 Miscellaneous Income Forms, page one of form 1040, Page One and Two of Form 1120, 1120S (including (K-1), 2106, 1065, Schedule C (including cost of goods manufactured and/or sold), Schedule E, schedule F and any other Federal Schedules, if applicable.

(c) The taxpayer making a return shall, at the time of filing thereof, pay to the Commissioner the balance of tax due, if it exceeds four dollars and ninety-nine cents ($4.99) after deducting:

(1) The amount of Perrysburg income tax deducted or withheld at the source pursuant to Section 890.06;

(2) Such portion of the tax as had been paid as an estimate by the taxpayer pursuant to Section 890.07; and

(3) Any credit allowable under the provisions of Section 890.14.

(d) Should the return or the records of the Commissioner, indicate an overpayment of the tax to which the City of Perrysburg is entitled under the provisions of this chapter, such overpayment shall first be applied against any existing penalty or interest and then tax liability (beginning with the oldest delinquencies), and the balance, if any, at the election of the taxpayer communicated to the Commissioner, shall be refunded or transferred against any subsequent liability. This application of payments may be adjusted by the Commissioner as necessary. Overpayment of less than five dollars ($5.00) shall not be refunded unless the return is a final return.

(e) Where necessary an amended return must be filed in order to report additional income and pay any additional tax due, or claim a refund of tax overpaid, subject to the requirements and/or limitations contained in Sections 890.11 and 890.14. Such amended returns shall be on a form obtainable on request from the Commissioner. A taxpayer may not change the method of accounting (i.e., cash or accrual) or apportionment of net profits after the due date for filing the original return.

(f) Within three months from the final determination of any Federal tax liability affecting the taxpayer's Perrysburg liability, such taxpayer shall make and file an amended Perrysburg return showing income subject to the City tax based upon such final determination of Federal tax liability and pay any additional tax shown due thereon or make claim to refund of any overpayment. The amended return shall be made in accordance with the provisions contained in paragraphs (b) and (c) of this Section.

(g) The officer or employee of such employer having control or supervision or charged with the responsibility of filing the return and making the payment, shall be personally liable for failure to file the return or pay the tax, penalties or interest due as requested herein. The dissolution, bankruptcy or reorganization of any such employer does not discharge an officer's or employee's liability for a prior failure of such business to file a return or pay taxes, penalties or interest due.

(h) The tax return is considered received if mailed on the date postmarked by the United States Postal Service or on the date delivered without mailing to the Perrysburg Tax Office.

(i) Extension of Time for Filing Returns.

(1) Taxpayers granted extensions of time for filing their federal income tax returns may have an extension for filing their Perrysburg tax return, provided that a copy of the federal extension is filed with the Commissioner on or before the original date of the Perrysburg return. The Commissioner may deny the extension if the taxpayer fails to file the request timely, fails to file a copy of the federal extension request, or if the taxpayer’s income tax account with Perrysburg is delinquent in any way.

(2) The extended time for filing the Perrysburg Tax Return will be the last day of the month following the month of the due date for the Federal Income Tax Return regardless of the original due date of the tax return. For businesses, if the extension is filed through the Ohio Business Gateway the extended due date shall be the last day of the month to which the due date of the federal income tax return has been extended. Statutory interest will be charged from the original due date of the return until date of actual payment.

(3) If a taxpayer wishes to extend the time for filing the Perrysburg Tax Return to a date other than that provided by the automatic federal extension, the taxpayer must file such a request in writing to the Commissioner prior to the due date of the automatic extension. The extension may be granted by the Commissioner upon terms and conditions set forth by him or her. The extension does not extend the date for paying the tax due. The Commissioner may deny the extension if the taxpayer fails to file the request timely, fails to file a copy of the federal extension request, or if the taxpayer’s income tax account with Perrysburg is delinquent in any way.

(j) The failure of any taxpayer to receive or procure a return, declaration or other required form shall not excuse the taxpayer from filing such forms or from paying the tax due.

(k) Payments received for taxes due shall be allocated first to penalties due, then to interest due, and then to taxes due, beginning with the oldest delinquencies.

(l) The Commissioner is authorized, but not required, to arrange for the payment of unpaid taxes, interest and penalties on a schedule of installment payments, when the taxpayer has proved to the Commissioner that due to certain hardship conditions, he is unable to pay the full amount of tax due. Such authorization shall not be granted until proper returns are filed by the taxpayer for all amounts owed by him under the Codified Ordinances.

890.06 COLLECTION AT SOURCE.

(a) Each employer within or doing business within the City of Perrysburg who employs one or more persons on an income, qualifying wage, commission or other compensation basis shall, at the time of payment thereof, deduct the tax of one and one-half percent (1 ½%) from the income, qualifying wages, commission or other compensation basis earned and/or received by residents of the City regardless of where compensation is earned and/or received and qualifying wages, commissions or other compensation earned and/or received within this City by non-residents.

(b) For those employers with the tax due of less than five hundred dollars ($500.00) per month, based on the previous tax year’s monthly average, such employer shall, on quarterly basis, make a return and remit to the City the tax hereby required to be withheld. The return shall be on a form or forms prescribed by or acceptable to the Commissioner. The employer shall be liable for the payment of the tax required to be deducted and withheld whether or not such taxes have in fact been withheld as follows:

(1) For the 3 months ending March 31, on or before April 25;

(2) For the 3 months ending June 30, on or before July 25;

(3) For the 3 months ending September 30, on or before October 25;

(4) For the 3 months ending December 31, on or before January 25.

(c) For those employers with the tax due of five hundred dollars ($500.00) per month or more, based on the previous tax year’s monthly average, or withholding in the prior calendar year of six thousand dollars ($6,000) or more, all taxes due shall be paid to the City within twenty days following the reporting period. The reporting period for purposes of this paragraph shall be one calendar month. Effective January 1, 2007 payments of withheld tax shall be deposited electronically, unless exemption from this requirement is given by the Commissioner.

(d) Every employer required to deduct and withhold tax from the compensation of an employee under this chapter in collecting the tax shall be deemed to hold the same, until payment is made by such employer to this City, as a trustee for the benefit of this City. Any such tax collected by such employer from its employees shall, until the same is paid to this City, be deemed a trust fund in the hand of such employer.

(1) Every such employer required to deduct and withhold the tax at the source is primarily liable directly to this City for the payment of the tax, whether actually collected by the employer or not.

(2) The failure of any employer residing either within or outside this City, to collect the amounts prescribed herein, shall not relieve the employee from the payment of the tax in compliance with this chapter respecting the making of returns and the payment of taxes.

(e) No person shall be required to withhold the tax on wages or other compensation paid domestic servants employed by him exclusively in or about the person’s residence, even though the residence is in this City, but the employee shall be subject to all of the requirements of this chapter.

(f) The officer or the employee having control or supervision of or charged with the responsibility of withholding the tax, and/or of filing the report and making payment, is personally liable for failure to file the report or pay the tax due as required by this section. The dissolution of a corporation or limited partnership does not discharge an officer's or employee's liability for a prior failure of the corporation or limited partnership to file returns or pay the tax due.

(g) On the last day of February, each employer shall file a withholding reconciliation setting forth the names, addresses and social security numbers of all employees from whose compensation the tax was withheld during the preceding calendar year and the amount of tax withheld from his/her employees and other information as may be required by the Commissioner. All payments not subject to withholding shall be reported on a form required by the Commissioner. Beginning with tax year 2007, employers with more than 25 employees are required to submit W-2’s electronically to the Commissioner in the same format thereon as provided to the Social Security Administration. All payments not subject to withholding shall be reported on a form by the Commissioner.

(h) The Commissioner for good cause may require immediate returns and payments to be submitted to his office.

(i) All individuals, businesses, employers, brokers or others who are required under the Internal Revenue Code to furnish forms 1099 to the IRS for resident individuals or businesses and non-resident individuals or businesses to whom or which they have non-employee compensation, shall furnish on or before the last day of February copies of said form 1099's to the Commissioner or in lieu thereof, a list containing the same information as required by the Internal Revenue Service on the 1099's. Failure to provide the foregoing information may result in any deduction for payment by the taxpayer taken on the taxpayer’s return to be disallowed.

(j) Every employer shall retain all records necessary to compute withholding taxes due Perrysburg for a period of six (6) years from the date the Reconciliation Form, W-2 forms, and 1099 forms are filed.

(k) All returns and forms required to be filed by an employer are considered received on the date postmarked by the United States Postal Service or on the date delivered without mailing by the taxpayer in the Perrysburg Tax Office.

(l) The failure of any employer to receive or procure a return, or other required form shall not excuse the employer from preparing any information return, withholding tax reconciliation or from filing such forms or from paying the tax due.

(m) Each person who applies for a zoning permit pursuant to Chapter 1280 shall provide to the Commissioner, within thirty (30) days thereafter, a complete list of names, addresses and federal identification number or social security number (if used in lieu of a federal identification number) of all contractors and sub-contractors who will be performing or are expected to perform work within the City of Perrysburg pursuant to a proposed building, building addition, structural modification or new use of vacant land. This obligation to report such names and addresses is a continuing obligation on the part of the person applying for a zoning permit and shall require such applicant to provide the names and addresses of all contractors and sub-contractors subsequently hired within thirty (30) days of their hiring. Whoever violates or fails to comply with the provision of this section is guilty of a minor misdemeanor and shall be fined not more than one hundred dollars ($100.00). A separate offense shall be deemed committed each day during or on which a violation or noncompliance occurs or continues.

890.07 DECLARATIONS; ESTIMATED TAX PAYMENTS.

(a) Every person who anticipates any taxable income on which the annual tax due is in excess of two hundred dollars ($200.00) and which is not subject to Section 890.06 in whole or in part, or who engages in any business, profession, enterprise or activity subject to the tax imposed by Section 890.03, shall file a declaration setting forth such estimated income or the estimated profit or loss from such business activity together with the estimated tax due thereon, if any. However, if a person's income is wholly from wages from which tax will be withheld and remitted to the City of Perrysburg in accordance with Section 890.06, such person need not file a declaration.

(b) Such declaration shall be filed on or before April 15 of each year, or on or before the federal filing date if it is other than April 15th, so long as this chapter is effective, or within four (4) months of the date the taxpayer becomes subject to tax for the first time.

(c) Those taxpayers reporting on a fiscal year basis shall file a declaration on the fifteenth (15th) day of the fourth (4th) month after the beginning of each fiscal year or period, or on or before the federal filing date if it is other than the 15th day of the fourth month from the end of such fiscal year or period.

(d) Such declaration shall be filed upon a form furnished by, or obtainable from, the Commissioner, or on an acceptable generic form as defined in this Chapter. Credit shall be taken for Perrysburg Income Tax to be withheld, if any, from any portion of such income. In addition, credit may be taken for the tax payable to other taxing municipalities in accordance with the provisions of Section 890.14 or tax withheld from the source pursuant to Section 890.06 or any overpayment of the previous year's tax liability which has not been refunded.

(e) The original declaration, or any subsequent amendment thereof, may be increased or decreased on or before any subsequent quarterly payment date as provided herein.

(f) The taxpayer making the declaration shall, at the time of the filing thereof, pay to the Commissioner at least twenty-two and one-half percent (22 1/2%) of the estimated annual tax due.

(g) At least a similar amount shall be paid on or before the last day of the seventh (7th), tenth (l0th) and thirteenth (13th) months after the beginning of the taxpayer's taxable year, provided that in case an amended declaration has been duly filed, or the taxpayer is taxable for a portion of the year only, the unpaid balance shall be paid in equal installments on or before the remaining payment dates.

(h) The declarations for the second (2nd), third (3rd) and fourth (4th) quarters shall be due on July 31st and October 31st of the current year and on January 31st of the subsequent year. The amounts due on those dates are at least forty-five percent (45%), sixty-seven and one- half percent (67 1/2%) and ninety percent (90%) respectively of the tax estimated to be due. (ORC 718.08)

(i) Effective January 1, 2003, no penalty or interest will be assessed for late payment or nonpayment of estimated taxes if the taxpayer was not domiciled in Perrysburg on the first day of January of the current calendar year or if the taxpayer had paid estimate payments equaling one hundred percent (100%) of the taxpayer's tax liability for the immediately preceding tax year, providing that the immediately preceding tax year reflected a twelve month tax period and the taxpayer filed a return for the immediately preceding year. (ORC 718.08).

(j) On or before the fifteenth (15th) day of the fourth (4th) month of the year following that for which such declaration or amended declaration was filed, or on or before the federal filing date if it is other than April 15th, an annual return shall be filed and any balance which may be due for the City of Perrysburg shall be paid therewith in accordance with the provisions of Section 890.05. In the case of a fiscal year taxpayer, on or before the fifteenth day of the fourth month after the close of the fiscal year for which a declaration was filed, or on or before the federal filing date if it is other than the 15th day of the fourth month from the end of such fiscal year or period, an annual return shall be filed and any balance which may be due the City shall be paid therewith in accordance with the provisions of Section 890.05.

(k) Any money due the City because of failure to pay an installment of estimated tax, or the proper amount of underestimation or otherwise, is subject to the interest and penalties provided for in Section 890.10.

(l) No interest and penalty shall be assessed if the taxpayer bases his or her estimate on the preceding three-month period, annualized for the remainder of the year, and updates this estimate by amendment as necessary each succeeding three-month period so that at least ninety percent (90%) of the annual liability to be ultimately determined has been paid by estimate by the close of each period as applicable. If the taxpayer files in this manner, but fails to have ninety percent (90%) of the ultimate tax liability paid in the fashion so described, interest and penalty shall be assessed on the portion of the estimated tax not equal to at least ninety percent (90%) of the final tax due when paid by the installment due date.

(m) If a taxpayer's total quarterly estimate payments do not equal at least ninety percent (90%) of the total tax liability as estimated on the taxpayer's annual tax return or if the taxpayers total quarterly estimate payments do not equal one hundred percent (100%) of the taxpayer's tax liability for the immediately preceding year, provided that such immediately preceding year's liability reflected as twelve-month tax period on the return filed by the taxpayer, interest and penalty shall be assessed at the following rates and in the following manner:

(1) The taxpayer's annual tax liability as estimated on the taxpayer's annual return shall be divided by four (4) to determine the amount of tax which should have been paid quarterly on an estimated basis. The difference between the amount of tax which should have been paid quarterly on an estimated basis and the amount of tax actually paid quarterly on an estimated basis shall be subject to a penalty of one percent (1%), or fraction thereof, at a minimum of ten percent (10%) per quarter, and interest of one percent (1%) per month or fraction thereof from the due date of each quarterly installment to the date the annual return is due or the tax paid thereon, whichever is earlier.

(2) In the event the taxpayer provides satisfactory evidence to the Commissioner that the taxpayer's annual income fluctuated in such a manner that the penalty and/or interest as specified in paragraph (1) hereof should not be imposed, the Commissioner may waive any portion of such penalty and/or interest upon request of the taxpayer and submission of evidence of such fluctuation to the Commissioner.

(3) Any credits from a previous year carrying over to the current year would reduce the estimates due and applied to the first quarter of the current year, with any excess then applied to subsequent quarters of the current year to reduce the liability thereon.

890.08 DUTIES OF COMMISSIONER.

(a) It shall be the duty of the Commissioner to receive the tax imposed by this chapter in the manner prescribed herein from the taxpayers; to keep an accurate record thereof, and to report all moneys so received.

(b) It shall be the duty of the Commissioner to enforce payment of all taxes owing Perrysburg; to keep accurate records for a minimum of six (6) years showing the amount due from each taxpayer required to file a declaration and/or make any return, including taxes withheld; and to show the dates and amounts of payments thereof.

(d) In any case where a taxpayer has failed to file a return or has filed a return which does not show the proper amount of tax due, the Commissioner may assess the amount of tax appearing to be due the City from the taxpayer and shall send to such taxpayer by certified mail a written statement showing the amount of tax, if any, so determined, together with interest and penalties thereon. Such determination may be modified or amended based upon information or data subsequently secured by or made available to the Commissioner. If the taxpayer fails to respond to the assessment within thirty (30) days, the tax, penalties, and interest assessed shall become due and payable and collectible, as are other unpaid taxes.

(e) Subject to the consent of the Board of Review or pursuant to regulation approved by the Board, the Commissioner shall have the power to compromise any interest or penalty, or both, imposed by Section 890.10.

(f) The Commissioner shall be appointed by the Mayor, subject to the approval of Council. He or she may be removed at any time with or without cause by a two-thirds vote of Council. He or she shall give bond in such sum and shall receive such compensation as may be determined from time to time by Council. Subject to the approval of Council he/she shall have authority to employ such assistants, clerks, investigators and other help on full or part time basis as he/she may determine is necessary for proper performance of duties under this chapter. Such assistants, clerks, investigators and other help shall receive such compensation as may be determined from time to time by Council.

(g) The Commissioner is authorized to arrange for installment payments in accordance with Section 890.05(l).

890.09 INVESTIGATIVE POWERS OF COMMISSIONER; DIVULGING CONFIDENTIAL INFORMATION.

(a) The Commissioner, Director of Finance, or any authorized employee, is hereby authorized to examine the books, papers, records and federal and/or State income tax returns of any employer or of any taxpayer or person subject to, or whom the Commissioner believes is subject to, the provisions of this chapter, for the purpose of verifying the accuracy of any return made, or if no return was made, to ascertain the tax due under this chapter. Every such employer, supposed employer, taxpayer or supposed taxpayer, is hereby directed and required to furnish within ten (10) calendar days following a written request by the Commissioner, or his/her duly authorized agent or employee, the means, facilities and opportunity for making such examination and investigations as are hereby authorized.

(b) The Commissioner is hereby authorized to order any person presumed to have knowledge of the facts to appear before him/her and may examine such person, under oath, concerning any income which was or should have been reported for taxation or any transaction tending to affect such income, and for this purpose may compel the production of books, papers, records and Federal and/or State income tax returns and the attendance of all persons before him/her, whether as parties or witnesses, whenever he/she believes such persons have knowledge of such income or information pertinent to such inquiry.

(c) The refusal to produce books, papers, records and Federal and/or State 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, or 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 this section or with an order or subpoena of the Commissioner authorized hereby shall be deemed a violation of this chapter punishable as provided in Section 890.99.

(d) Any information gained as the result of any returns, investigations, hearings, or investigations, hearings or verifications as authorized by this chapter shall be confidential, except for official purposes, which include the exchange of information with other tax authorities, or except in accordance with proper judicial order. Any person divulging such information shall be subject to prosecution as provided in Sections 890.17 and 890.99.

(e) Every taxpayer shall retain all records necessary to compute this tax liability for a period of six (6) years from the date his return is filed, or the withholding taxes are paid.

(f) On or before the end of the month following the end of each calendar quarter, all property owners of rental or leased residential, commercial, industrial or other rental property who rent to tenants, shall file with the Commissioner a report showing the names, addresses, telephone numbers and, if known, places of employment of each such tenant who occupies residential, commercial, industrial or other rental premises within the corporation limits of the City. For tenants who have vacated a rental or leased residential, commercial, industrial or other rental property located within the City, the report shall also include the date of vacating from the rental or leased residential, commercial, industrial or other rental property and identifying such vacating tenant and, if known, the forwarding address.

890.10 INTEREST AND PENALTIES.

(a) Beginning January 1, 1982 all taxes, including estimated taxes, imposed and all money withheld or required to be withheld by employers under this chapter and remaining unpaid after they become due shall bear interest at the rate of one percent (1%) per month or fraction of a month thereof.

(b) Beginning January 1, 1982, and in addition to interest as provided in subsection (a) hereof, penalties based upon the unpaid tax are hereby imposed as follows:

(1) For failure to pay tax due, other than tax withheld, one percent (1%) per month or fraction of a month thereof, with a minimum of ten percent (10%);

(2) For failure to remit taxes withheld from employee, three percent (3%) per month or fraction of a month thereof, with a minimum of ten percent (10%);

(3) For failure to file a return in cases where an office subpoena of the Commissioner is authorized, as authorized by Section 890.09(b), twenty- five dollars ($25.00).

(4) For failure to file a timely return when there is a tax liability, the amount of the tax liability or twenty-five dollars ($25.00), whichever is less.

(5) When any check or other negotiable instrument used in the payment of any tax liability due pursuant to this chapter is dishonored, an additional charge shall be added to the tax liability of the person owing the same. The amount of such charge shall be determined by Council from time to time.

(c) A penalty shall not be assessed on an additional tax assessment made by the Commissioner when a return has been filed in good faith and the tax paid therein within the time prescribed by the Commissioner. In the absence of fraud, neither penalty nor interest shall be assessed on any additional tax assessment resulting from a federal audit, provided an amended return is filed and the additional tax is paid within three (3) months after final determination of the federal tax liability.

(d) Upon recommendation of the Commissioner, the Board of Review may abate penalty or interest, or both, or upon an appeal from the refusal of the Commissioner to recommend abatement of penalty and interest, the Board may nevertheless abate penalty or interest, or both.

890.11 COLLECTION OF UNPAID TAXES BY LITIGATION; REFUNDS OF OVERPAYMENTS.

(a) All taxes imposed by this chapter shall be collectible by the City of Perrysburg Income Tax Division or its authorized agent, together with any interest, penalties and administrative fees thereon, by suit or by other means, as other debts of like amount are recoverable, provided suit shall be brought within three (3) years after the tax was due or the return was filed, whichever is later as specified by Ohio R.C. 718.12(A). No additional assessment shall be made after three years from the time of payment of any tax due hereunder, provided, however, that in the case of a return that omits gross income of twenty-five percent (25%) or more of that required to be reported or in the case of the filing of false or fraudulent return with the intent to evade the tax, or in the case of failure to file a return, suit shall be brought within six (6) years after the tax was due or the return was filed, whichever is later.

An administrative fee equal to thirty-five percent (35%) of the total delinquent amount shall be added to the delinquent amount if such delinquent amount is assigned to an authorized agent of the City for collection.

(b) Taxes erroneously paid shall not be refunded unless a claim for refund is made within three years after the tax was paid or the return was filed, whichever is later. In addition, the following shall apply regarding refunds of tax withheld from non-qualified deferred compensation plans (NDCP):

(1) A taxpayer may be eligible for a refund if the taxpayer has suffered a loss from a NDCP. The loss will be considered sustained only in the taxable year in which the taxpayer receives the final distribution of money and property pursuant to the NDCP. Full loss is sustained if no distribution of money and property will be made by the NDCP.

(2) A taxpayer who receives income as a result of payments from a NDCP, and that income is less than the amount of income deferred to the NDCP and upon which municipal tax was withheld, then a refund will be issued on the amount representing the difference between the deferred income that was taxed and the income received from the NDCP. If different tax rates applied to the tax years in which deferrals, a weighted average of the different tax rates will be used to compute the refund amount.

(3) Refunds shall be allowed only if the loss is attributable to the bankruptcy of the employer who had established the NDCP, or the employee’s failure or inability to satisfy all of the employer’s terms and conditions necessary to receive the nonqualified compensation.

(c) Refunds to non-residents for tax withheld from income attributable to days not worked in Perrysburg shall be computed by dividing wages by total days worked in order to determine an average daily wage. The work year shall be considered two hundred sixty (260) days. Saturdays and Sundays shall not normally be considered work days. Wage continuation plans of any type (including, but not limited to, vacation days, holidays, personal days, and sick days) are deemed to be days spent in Perrysburg for purposes of the refund calculation. Refunds shall be approved only after receipt by the Commissioner of all documents necessary to verify the accuracy of the refund request. The tax on stock options is considered taxable to Perrysburg, but is subject to reduction for days worked out of Perrysburg. Additions, deletions, or other changes to the method for calculating refunds shall be at the discretion of the Commissioner.

(d) Income tax that has been deposited with the City of Perrysburg, but should have been deposited with another municipality, is allowable by the City of Perrysburg as a refund but is subject to the three-year limitation on refunds. Income tax that should have been deposited with the City of Perrysburg, but was deposited with another municipality, shall be subject to recovery by the City of Perrysburg. The City of Perrysburg will allow a non-refundable credit for any amount owed the City of Perrysburg that is in excess of the amount to be refunded by the other municipality, as long as the tax rate of the other municipality is the same or higher than the City of Perrysburg’s tax rate. If the City of Perrysburg’s tax rate is higher, the tax representing the net difference of the rates is also subject to collection by the City of Perrysburg.

(e) Payments on delinquent amounts shall be applied in the following manner:

(1) To unpaid penalty and interest assessments in the order in which such assessments became due.

(2) To the taxes owed for any previous year in the order in which such taxes became due.

(3) To the taxpayer’s current estimated tax liability.

(f) Amounts of less than five dollars ($5.00) shall not be refunded. Amounts of less than five dollars ($5.00) shall not be collected. Amounts of less than five dollars ($5.00) shall be carried forward as a credit towards the following year's tax liability. In case of a final return with less than five dollars ($5.00) as a credit balance, the credit will be refunded.

890.12 BOARD OF REVIEW.

(a)

(1) A Board of Review consisting of the City Law Director as chairman and two other individuals to be appointed by the Mayor with the consent of Council is hereby created. Each member of the Board of Review shall exercise one vote. Two members shall constitute a quorum. The initial appointments made by the Mayor shall provide one member for a two-year term ending December 31, 2005, and one member for a four-year term ending December 31, 2007. Subsequent to the initial appointments, all appointments to the Board by the Mayor shall be for a term of four years.

(2) A vacancy occurring during the term of any member of the Board of Review shall be filled for the unexpired term in the manner authorized for an initial appointment. The Board shall adopt its own procedural rules and shall keep a record of its transactions. Any hearing of the Board shall be conducted privately and the provisions of Section 890.09 with reference to the confidential character of information to be disclosed by this chapter shall apply to such matters as may be heard before the Board on appeal. The Board’s records are not open to public inspection nor are the meetings subject to the State open meeting law.

(b) Any member who misses more than three consecutive meetings or more than half of the meetings in any calendar year shall be deemed to have vacated his/her position and shall be replaced.

(c) The Board shall hear and pass on appeals from any ruling or decision of the Commissioner, and at the request of the taxpayer or Commissioner, is empowered to substitute alternate methods of allocation.

(d) Whenever the Commissioner issues a decision that is appealable to the Board, the taxpayer must be informed of their right to appeal and the manner in which the appeal is to be filed.

(e) Any person dissatisfied with any ruling or decision of the Commissioner which is made under the authority conferred by this chapter (see 890.08(c)) may appeal therefrom in writing to the Board of Review within thirty (30) calendar days from the issuance of such ruling or decision by the Commissioner. The appeal shall be in writing and shall state why the decision should be deemed incorrect or unlawful. The Board must schedule a hearing within forty-five (45) calendar days of receiving the appeal unless the taxpayer expressly waives the hearing and chooses instead to let the Board render its decision on the writings submitted by the Commissioner and the Appellant. If the taxpayer does not waive the hearing, the taxpayer is entitled to appear before the Board and bring with him or her representation of his or her choosing. The Board must issue a written decision within ninety (90) days after the final hearing and send a notice of its decision to the taxpayer within fifteen (15) days after rendering its decision. If the Board fails to comply with the provisions of this section, the taxpayer's appeal will default in favor of the taxpayer. The records of the hearing are not open to the public nor is the hearing subject to the Ohio open meeting law.

(f) Any person dissatisfied with any ruling or decision of the Board of Review may appeal therefrom to a court of competent jurisdiction within thirty days from the announcement of such ruling or decision. For matters relating to tax years beginning on or after January 1, 2004, any ruling or decision of the Board of Appeal may be appealed to a court of competent jurisdiction or to the State Board of Tax Appeals.

890.13 ALLOCATION OF FUNDS.

(EDITOR'S NOTE: Ordinance 31-70, passed May 12, 1970, provided funds for the purposes of debt retirement, general municipal operations, maintenance, new equipment, extension and enlargement of Municipal services including the sum of forty-five thousand dollars ($45,000) per annum to apply to the construction of a secondary sewer treatment plant; thirty-five thousand dollars ($35,000) per annum for refuse collection and fifteen thousand dollars ($15,000) for parks and recreation and other capital improvements.)

The funds collected under the provisions of this chapter shall be applied for the following purposes:

(a) Such part thereof as shall be necessary to defray all costs of collecting the taxes levied by this chapter and the cost of administering and enforcing the provisions thereof;

(b) Except as otherwise provided in this subsection, the sum of thirty thousand dollars ($30,000) from the collections in each year shall be used for the purpose of meeting principal and interest charges on such indebtedness of the City which are secured by general obligation bonds of the City, or which are payable by special assessment against all taxable real estate within the corporate limits of the City at the time such assessment was made, in such proportions or amount as Council may from time to time direct. However, if the aggregate of such indebtedness which can be paid in any year is less than thirty thousand dollars ($30,000) the excess over such aggregate may be transferred to the General Fund.

(c) The sum of forty thousand dollars ($40,000) per year, or such part thereof as may be appropriated by Council, into special funds which are hereby established for the following purposes

(1) Purchase and maintenance of new and additional equipment for the Department of Public Service-Safety;

(2) Extension, enlargement or improvement of Municipal services and facilities;

(3) Street improvement and repair;

(4) Construction, remodeling or enlargement of public buildings;

(5) Recreation program; and

(6) Additional bond or note retirement.

(d) The balance of the funds collected each year under the provisions of this chapter shall be paid to the General Fund for general operating expenses.

890.14 CREDIT FOR TAX PAID TO OTHER MUNICIPALITIES.

It is the intent of this section that a resident taxpayer, subject to tax in more than one municipality on the same income, be granted a credit toward tax paid in other municipalities. Accordingly, notwithstanding any other provisions of this chapter:

(a) When the taxable income of a resident of the City is subject to a municipal income tax in another municipality, on the same income taxable under this chapter, such resident shall be allowed a credit of the amount of income tax paid on such taxable income to the other municipality equal to fifty percent (50%) of the amount obtained by multiplying the lower of the tax rate of such other municipality, or of this municipality, by the taxable income earned in or attributable to the municipality of employment or business activity. For the purpose of this section, taxable income includes the distributive share of net profits of a resident partner or owner of an unincorporated business entity. In cases where the tax withheld or paid was in excess of the other city's rate, the rate allowed would be the maximum allowable by the other city. Likewise in the event of tax withheld or paid at less than the other city's rate, the taxable income toward the calculation of the credit would be based on the income actually taxed.

(b) Perrysburg resident individuals entitled to such credit shall file a return indicating the kind, amount and source of such income, the amount, if any, of personal exemption to which they are entitled, and the amount of tax paid to such other municipality.

(c) No credit will be given unless the taxpayer claims such credit on his final return or other form prescribed by the Commissioner and presents such evidence of the payment of a similar tax to another municipality as the Commissioner may require.

(d) The Commissioner, or any duly authorized agent or employee, may exchange information with the Commissioner or his/her authorized employee of other taxing jurisdictions for the purpose of verifying any claim for credit by Perrysburg residents, or for the purpose of verifying any claims for credit for taxes paid to the City of Perrysburg by residents of such other taxing jurisdictions and may enter into agreements for such purpose.

(e) No credit shall be given for tax paid to a school district.

890.15 SEPARABILITY.

If any sentence, clause, section or part of this chapter, or any tax against any individual or any of the several groups specified herein, is 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, clause, section or part thereof not been included herein.

890.16 COLLECTION OF TAX AFTER TERMINATION OF CHAPTER.

This chapter shall continue effective insofar as the levy of taxes is concerned until repealed in accordance with law, and insofar as 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 such taxes levied in the aforesaid period are fully paid and any and all suits and prosecutions for the collection of such taxes or for the punishment of violations of this chapter have been fully terminated, subject to the limitations contained in Sections 890.11, 890.17, and 890.99.

890.17 VIOLATIONS; LIMITATION ON PROSECUTIONS.

(a) No person shall:

(1) Fail, neglect or refuse to make any return or declaration required by this chapter;

(2) Make any incomplete, false or fraudulent return;

(3) Fail, neglect or refuse to pay the tax, penalties or interest imposed by this chapter;

(4) Fail, neglect or refuse to withhold the tax from his employees or remit such withholding to the Commissioner;

(5) Refuse to permit the Commissioner or any duly authorized agent or employee to examine his books, records, papers and federal and/or State income tax return relating to the income or net profits of a taxpayer.

(6) Fail to appear before the Commissioner and to produce his books, records, papers and federal and/or State income returns relating to the income or net profits of a taxpayer upon order or subpoena of the Commissioner;

(7) Refuse to disclose to the Commissioner any information with respect to the income or net profits of a taxpayer;

(8) Fail to comply with the provisions of this chapter or any order or subpoena of the Commissioner authorized hereby;

(9) Give to an employer false information as to his true name, correct social security number and residence address, or fail to promptly notify an employer of any change in residence address and date thereof;

(10) Fail to use ordinary diligence in maintaining proper records of employees' residence addresses, total wages paid and Perrysburg tax withheld, or knowingly give the Commissioner false information;

(11) Attempt to do anything whatever to avoid the payment of the whole or any part of the tax, penalties or interest imposed by this chapter;

(12) Divulge any information gathered pursuant to Section 890.09(d).

(b) Prosecution for any offense made punishable by this chapter shall be commenced within three (3) years after the commission of the offense, provided that in the case of fraud, failure to file a return or the omission of twenty-five percent (25%) or more of income required to be reported, prosecution may be commenced within six (6) years after the commission of the offense in accordance with Ohio R.C. 718.12(B).

(c) The failure of any employer or person to receive or procure a return, declaration or other required form shall not excuse him from making any information return, return or declaration, from filing such form or from paying the tax.

890.99 PENALTY.

(a) Whoever violates any of the provisions of this chapter, for which no penalty is otherwise provided, is guilty of a misdemeanor of the third degree, which is a fine of not more than five hundred dollars ($500) or imprisonment of not more than sixty (60) days, or both.

(b) Whoever violates Section 890.09(d) is guilty of a misdemeanor of the first degree, which is a fine of not more than one thousand dollars ($1,000) or imprisonment of not more than one hundred eighty (180) days, or both. In addition to the above penalty, any employee of the City who violates Section 890.09(d) is guilty of an offense punishable by immediate dismissal.

(c) Whoever violates Section 890.09(f) is guilty of a minor misdemeanor on a first (1st) offense and shall be fined not more than one hundred dollars ($100.00). On a second offense within one year after the first offense, such person is guilty of a misdemeanor of the fourth degree and shall be fined not more than two hundred-fifty dollars ($250.00) or imprisoned not more than thirty (30) days, or both. On each subsequent offense within one year after the first offense, such person is guilty of a misdemeanor of the third degree and shall be fined not more than five hundred dollars ($500.00) or imprisoned not more than sixty (60) days, or both.

CROSS REFERENCES

Power to levy income tax - see Ohio Const., Art. XII, Sec. 3, Art. XVIII, Sec. 13

Payroll deductions - Employees of State, political subdivisions or instrumentalities, and school districts - see Ohio R.C. 9.42

Municipal income taxes - see Ohio R.C. Ch. 718

Intangible income - see Ohio R.C. Ch. 5701

Public Utilities - see Ohio R.C. Ch. 5725.24, 5727.01, 5727.30

Precinct election officials - see Ohio R.C. Ch. 3501.28, 3501.26

Tax Commissioner - see ADM. Ch. 246