181.02 definitions. - cdn.ritaohio.com

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TITLE NINE - Taxation Chap. 181. Income Tax: Chap. 182. Income Tax Effective January 1, 2016. Chap. 183. Motor Vehicle License Tax.

CHAPTER 181 Income Tax

181.01 Purpose. 181.02 Definitions. 181.03 Imposition of tax. 181.04 Determination of taxable income. 181.041 Total allocation. 181.05 Consolidated returns. 181.051 Operating loss; carry forward. 181.06 Exemptions. 181.07 Return and payment of tax. 181.08 Amended returns/audits. 181.09 Collection at source. 181.091 Requiring owners of rental or

leased property located within the Village to provide the Income Tax Administrator with information of tenants.

181.10 Declarations. 181.11 Duties of Tax Administrator;

bond.

181.12 Investigative powers of Tax Administrator.

181.13 Interest and penalties. 181.14 Collection of unpaid taxes and

refunds of overpayments. 181.15 Prohibitions. 181.16 Board of Review. 181.17 Allocation of funds. 181.18 Reciprocity. 181.19 Effective period; collection

of tax after termination. 181.20 Severability. 181.21 Questionnaires and registration. 181.22 Collection service fee for

delinquent taxes. 181.99 Penalty.

CROSS REFERENCES Power to levy - see Ohio Const., Article XVIII, Section 3 Payroll deduction - see Ohio R.C. 9.42 Municipal income taxes - see Ohio R.C. Chapter 718

181.01 PURPOSE. To provide funds for the purpose of general Municipal operations, maintenance, new

equipment, extension and enlargement of Municipal services and facilities and capital improvements of the Village and for all other lawful purposes, there shall be and is hereby, levied a tax on salaries, wages, commissions and other compensation and on net profits as hereinafter provided. See Section 181.17 for Allocation of Funds. (Ord. 1455. Passed 12-9-97.)

2016 Replacement

181.02 ADMINISTRATIVE CODE 52

181.02 DEFINITIONS. As used in this Chapter, the following words and phrases shall have the meanings indicated

in this Section, unless the context clearly indicates or requires a different meaning. In all definitions and other Sections of this Chapter, the singular includes the plural and the masculine includes the feminine and the neuter.

(a) "Administrator" means the same as "Tax Administrator". (See subsection (v) hereof.)

(b) "Association" means a partnership, limited partnership or any other form of unincorporated enterprise, owned by two or more persons.

(c) "Board of Review" means the board created and constituted as provided in Section 181.16.

(d) "Business" means an enterprise, activity, profession, public utility or public service, or undertaking of any nature conducted for profit or ordinarily conducted for profit, whether by an individual, partnership, limited partnership, association, corporation or other entity. .

(e) "Corporation" means a corporation or joint stock association organized under the laws of the United States, the State of Ohio or other State, Territory, Foreign Country or Dependency.

(f) "Council" or "Village Council" shall refer to the Village Council of the Village of Windham, Ohio.

(g) "Declaration of Estimated Tax" means the document which must be filed pursuant to Section 181.10.

(h) "Employee" means one who works in the service of an employer, for wages, salary, commission or other compensation, which is subject to taxation under this / Chapter. /'r

(i) "Employer" means an individual, partnership, limited partnership, association, '-corporation, governmental body, unit or agency, or any other entity whether or not organized for profit, that employs one or more persons on a salary, wage, commission or other compensation basis.

G) "Estimated Income" means the taxable income earned in a taxable year, the tax on which is not collected pursuant to Section 181. 07.

(k) "Estimated Tax" means any tax which is imposed by this Chapter and which is not collected pursuant to Section 181. 07.

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

(m) "Gross Receipts" means the total income from any source whatsoever. (n) "Net Profit or Net Profits" means the net gain from the operation of a business,

profession or enterprise after provision for the cost and expense incurred in the conduct thereof, including reasonable. allowance for depreciation, depletion, amortization and reasonable additions to reserve for bad debts, either paid or accrued in accordance with recognized principles of accounting applicable to the method of accounting regularly employed and without deduction of Federal Taxes based on income, and without deducting taxes imposed by this chapter. In determining, "net profits", the following considerations shall be included: (1) Where necessary to properly reflect income, inventories must be used. The

basis of pricing used for the purpose of the Federal Income Tax must in each instance be used.

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(3)

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Income Tax 181.02

Where the books and records are kept on an "accrual basis", "long-term contract basis", or "installment basis", and said basis is used in the filing of Federal Income Tax Returns, the same basis must be used for the purpose of this tax. If the return is made on a "cash basis", Gross Profit shall include commissions, fees and interest earned, plus the gross profit or loss from the sales of merchandise, chattels, goods, wares, securities, notes, choses-inaction and services, except as hereinafter provided. If the return is made on an "accrual basis" , Gross Profit shall include commissions, fees and interest earned, plus the gross profit or loss from sales of merchandise, chattels, goods, wares, securities, notes, choses-inaction and services, except hereinafter provided. From Gross Profit there shall be subtracted allowable expense to arrive at the net profits subject to tax. All ordinary and necessary expense of doing business, including reasonable compensation paid employees, shall be allowed (but no deduction may be claimed for "salary" or withdrawals of a proprietor or of the partners, members or other co-owners of an unincorporated business or enterprise). If not claimed as part of the Cost of Goods Sold or elsewhere in the .return filed, there may be claimed and allowed a reasonable deduction for depreciation ... depletion ... obsolescence, losses resulting from theft or casualty not compensated for by insurance or otherwise, of property used in the trade or business, but the amount may not exceed that recognized for the purpose of the Federal Income Tax. Bad debts in a reasonable amount may be allowed in the year ascertained worthless and charged off, but in no event shall the amount allowed exceed the amount recognized as a deduction for the purpose of the Federal Income Tax. Only taxes directly connected with the taxpayer's business may be claimed as a deduction. If for any reason the income from property is not subject to tax, then the tax on and other expenses of said property are not deductible. In any event, the following taxes are not deductible from income: A. The tax under the chapter; B. Any Federal taxes based upon income; C. Gifts, estate or inheritance taxes; and D. Taxes and/ or special assessments for local benefits or improvements

to property which tend to appreciate the value thereof. (10) Capital gains and losses (including gains or losses from the sale, exchange,

or other disposition of depreciable business property, and real property used in the taxpayer's trade or business) shall not be taken into consideration in arriving at Net Profits Earned.

(11) If the taxpayer is a non-resident, only the amount of net profits applicable to the activities of the business in Windham shall be subject to tax. If the non-resident taxpayer's records do not disclose the actual net profits for the Windham branch, office, store, or activity separately, then the basis of allocation shall be disclosed in the return. If such basis of allocation is not deemed correct, in view of all the known circumstances, the Fiscal Officer will make a reallocation based upon gross receipts or any other basis which shall, under the circumstances of the case, more accurately reflect the net profits. ·

2004 Replacement


(12) In general, all business expense recognized and to the extent allowed as such for the purpose of determining Federal Income Tax will be recognized and allowed for determining Windham Income Tax under the provisions of this chapter. However, all expense connected with the acquisition or carrying of securities, the income from which is not recognized as taxable under this chapter, may not be deducted in determining taxable net profits hereunder.

(13) In general, unearned income is not to be included in computing the tax levied hereunder. Income from intangibles by way of dividends interest and the like, should not be included if the property from which such income is derived is subject to taxation under the Intangible Personal Property Tax Laws of the State of Ohio, or is specifically exempted from taxation under said laws.

(14) Rentals received by the taxpayer are to be included only if and to the extent that the rental, ownership, management, or operation of the real estate from which such rentals are derived (whether so rented, managed or operated by taxpayer individually or through agents or other representatives) constitutes a business activity of the taxpayer in whole or in part.

(15) Following are the circumstances under which, in any instance, the rental of any real property shall or shall not be deemed to be a "Business Activity": A. Where the gross monthly rental of any and all real properties,

regardless of number and value, aggregates in excess of one hundred dollars ($100.00) per month, it shall be prima facie evidence that the rental, ownership, management or operation of such properties is a business activity of such taxpayer, and the net income of such rental property shall be subject to tax; provided that in case of commercial property, the owner shall be considered engaged in a business activity when the rental is based on a fixed or fluctuating percentage of gross or net sales, receipts or profits of the lessee, whether or not such rental exceeds one hundred dollars ($100.00) per month; provided further that in the case of farm property, the owner shall be considered engaged in a business activity when he shares in the crops or when the rental is based on a percentage of the gross or net receipts derived from the farms, whether or not the gross income exceeds one hundred dollars ($100.00) per month; and provided further that the person who operates a rooming house shall be considered in business whether or not the gross income exceeds one hundred dollars ($100.00) per month.

B. In determining the amount of gross monthly rental of any real property, periods during which (by reason of vacancy or any other cause) rentals are not received shall not be taken into consideration by the taxpayer.

C. Rentals received by a taxpayer engaged in the business of buying and selling real estate shall be considered as part of business income.

D. Real property, as the term is used in this regulation, shall include commercial property, residential property, farm property, and any and all other types of real estate.

E. In determining the taxable net income from rentals, the deductible expense shall be of the same nature, extent and amount as are allowed by the Department of Internal Revenue for Federal Income Tax Purposes.

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Income Tax 181.02

F. Residents of Windham are subject to taxation upon the net income from rentals (to the extent above specified) regardless of the location of the real property owned.

G. Non-residents of Windham are subject to such taxation only if the real property is situated within the Village of Windham. Nonresidents, in determining whether gross monthly rentals exceed one hundred dollars ($100.00) shall take into consideration only real estate situated within Windham Village.

(16) Income from royalties or copyrights is not to be included. (o) "Non-resident" means an individual, partnership, limited partnership, corporation,

association or other entity domiciled outside the Village of Windham. (p) "Other entity" means any person or unincorporated body not previously named or

defined and includes, inter alia, fiduciaries located within the Village of Windham. (q) "Person" means every natural person, partnership, limited partnership, fiduciary,

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

(r) "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 whether individually or through one or more employees regularly in attendance.

A taxpayer does not have a regular place of business outside Windham solely by consigning goods to an independent factor or contractor outside the Village for sale.

(s) "Resident" means an individual, partnership, limited partnership, corporation, association or other entity domiciled in the Village of Windham. (Ord. 1455. Passed 12-9-97 .)

(t) "Taxable Income" means wages, salaries and other compensation, including vacation benefits, paid by an employer or employers before any deduction and/or the net profits from the operation of a business, profession or other enterprise or activity adjusted in accordance with the provisions of this Chapter. In addition, Taxable Income shall also include net gambling winnings, lottery winnings, or other proceeds from games of chance which are equal to or exceed fifty thousand dollars ($50,000). Gambling winnings, lottery winnings or other proceeds from games of chance which are equal to or in excess of the limit set forth herein are taxable, regardless of the source of the winnings. (Ord. 2012-12. Passed 4-26-12.)

(u) "Taxable Year" means the calender 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.

(v) "Tax Administrator" means the Fiscal Officer of the Village of Windham or any individual acting on behalf and at the designation of the Fiscal Officer of the Village of Windham to administer this Chapter of Windham's Code of Ordinances and the system oflncome Taxation created by the Chapter of Windham's Code of Ordinances.

(w) "Taxpayer" means a person, whether an individual, partnership, limited partnership, association, corporation, or other entity required by this Chapter to file a return and/or pay a tax. (Ord. 1455. Passed 12-9-97.)

2013 Replacement


181.03 IMPOSITION OF TAX. (a) Subject to the provisions of Section 181.20 an annual tax for the purpose specified

in Section 181.01, shall be and is hereby imposed on and after November 18, 1970 at the rate of one and one-half percent (1 112 % ) per annum upon the following:

(1) On all taxable income, including all salaries, wages, commissions and other compensation, including vacation benefits, earned during the effective period of this Chapter by residents of the Village of Windham.

(2) On all taxable income, including all salaries, wages, commissions and other compensations, including vacation pay, earned during the effective period of this Chapter by nonresidents for work done or services performed or rendered in the Village of Windham or for the Village of Windham.

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

B. On the portion of the distributive share of the net profits earned during the effective period of this Chapter of a resident individual, partner or owner of a resident unincorporated business entity attributable to the Village and not levied against such unincorporated business entity.

(4) A. On the portion attributable to the Village of the net profits earned during the effective period of this Chapter of all non-resident unincorporated businesses, professions or other entities derived from sales made, work done or services performed or rendered and business or other activities conducted in the Village, whether or not such unincorporated business entity has an office or place of business in the Village.

B. On the portion of the distributive share of the net profits earned during the effective period of this Chapter, of a resident individual, partner or owner of a non-resident unincorporated business entity not attributable to the Village and not levied against such unincorporated business entity.

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

2013 Replacement

B. The portion of the net profits attributable to the Village of a taxpayer conducting a business; profession or other activity both within and without the boundaries of the Village of Windham shall be determined as provided in Ohio Revised Code 718.02 and in accordance with this Chapter and the rules and regulations adopted pursuant to this Chapter.

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Income Tax 181.04

Unless taxes are withheld by employers pursuant to Section 181. 09, or unless a taxpayer can prove otherwise, he shall be presumed in 1995 to have received his taxable income over the entire year without allocation to any particular month or months, in which case the entire amount of income subject to tax in 1995 shall be taxed at the rate of one and one half percent ( 1 Vz % ) . In case where a taxpayer desires to prove that a portion ofhis income was received either before or after May 2, 1995, he must also be able to prove the manner in which any expenses which are alleged to have been incurred in the production of said income can be apportioned between the periods in question. (Ord. 1455. Passed 12-9-97.)

181.04 DETERMINATION OF TAXABLE INCOME. (a) In the taxation of income which is subject to taxation under the provisions of this

Chapter, if the books and records of a taxpayer conducting a business or profession both within and without the boundaries of the Village of Windham shall disclose with reasonable accuracy what portion of its net profit is attributable to that part of the business or profession conducted within the boundaries of the Village of Windham, then only such portion shall be considered as having a taxable situs in the Village of Windham for purposes of municipal income taxation. In the absence of such records, net profit from a business or profession conducted both within and without the boundaries of the Village of Windham shall be considered as having a taxable situs in the Village of Windham for purpose of municipal income taxation in the same proportion as the average ratio of:

(b)

(1)

(2)

(3)

The average net book value of the real and tangible personal property owned or used by the taxpayer in the business or profession in the Village of Windham during the taxable period to the average net book value of all of the real and tangible personal property owned or used by the taxpayer in the business or profession during the same period, wherever situated.

As used in the preceding paragraph, "real property" includes property rented or leased by the taxpayer and the value of such property shall be determined by multiplying the annual rental thereon by eight. Wages, salaries and other compensation paid during the taxable period to persons employed in the business or profession for services performed in the Village of Windham to ·wages, salaries and other compensation paid during the same period to persons employed in the business or profession, wherever their services are performed; Gross receipts of the business or profession from sales made and services performed during the taxable period in the Village of Windham to gross receipts of the business or profession during the same period from sales and services wherever made or performed. In the event that the foregoing allocation formula does not produce an equitable result, another basis may, under uniform regulations, be substituted with the approval of the Administrator, so as to produce such results.

As used in subsection (a) hereof, "sales made in the Village of Windham" means: (1) All sales of tangible personal property which is delivered within the Village

of Windham regardless of where title passes if shipped or delivered from a stock of goods within the Village of Windham;

181.041

(2)

(3)

ADMINISTRATIVE CODE 58

All sales of tangible personal property which is delivered within the Village of Windham regardless of where title passes even though transported from a point outside the Village of Windham if the taxpayer is regularly engaged through its own employees in the solicitation or promotion of sales within the Villag~ of Windham and the sales result from such solicitation or promotion; All sales of tangible personal property which is shipped from a place within the Village of Windham to purchasers outside the Village of Windham regardless of where title passes if the taxpayer is not, through its own employees, regularly engaged in the solicitation or promotion of sales at the place where delivery is made. (Ord. 1455. Passed 12-9-97.)

181.041 TOTAL ALLOCATION. (a) Add together the percentages determined in accordance with Section 181.04(a) or

such of the aforesaid percentages as are applicable to the particular taxpayer and divide the total so obtained by the number of percentages used in deriving the total in order to obtain the business allocation percentage referred to in Section 181. 04.

(b) A factor is applicable even though it may be allocable entirely in or outside the Village. (Ord. 1455. Passed 12-9-97 .)

181.05 CONSOLIDATED RETURNS. (a) Filing consolidated returns may be permitted or required in accordance with

regulations prescribed by the Tax Administrator.

(b) In the case of a corporation that carried on transactions with its stockholders or with other· corporations related by stock ownership, interlocking ·directorates or some other method, or in case any person operated a division, branch, factory, office; laboratory or activity within the Village constituting a portion only of its totaLbusiness, the Tax Administrator shall require such additional information as he may deem neces~ary to ascertain whether net profits are properly allocated to the Village of Windham. If the Tax Administrator finds net profits are not properly allocated to the Village by reason of transactions with stockholders or with other corporations relat~d by stock ownership, interlocking directorates or transactions with such division, branch, factory, office, laboratory or activity or by some other method, he shall make such allocation as he deems appropriate to produce a fair and proper allocation of net profits to the Village. (Ord. 1455. Passed 12-9-97.) ,

181.051 OPERATING LOSS; CARRY FORWARD. (a) No portion of net operating loss sustained in any taxable year subsequent to

November 18, 1970, allocable-to the Village may be applied against the portion of the profit of any succeeding tax years. No portion of a net operating loss shall be carried back against net profits of any prior year.

(b) The portion of net operating loss sustained shall be allocated to the Village in the same manner as provided herein for allocating net profits to the Village. (Ord. 1458. Passed 2-10-98.)

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59 Income Tax 181.07

181.06 EXEMPTIONS. The tax provided for herein shall not be levied upon the following: (a) Funds received from local, State or Federal governments because of service in the

Armed Forces of the United States by the person rendering such service, or as a result of another person rendering such service.

(b) Poor relief, pensions, social security, unemployment insurance benefits, old age pensions or similar payments including disability benefits received from private industry or local, State or Federal governments or from charitable, religious or educational organizations.

(c) Dues, contributions and similar payments received by charitable, religious, educational or literary organizations or labor unions, lodges and similar organizations.

(d) Receipts from casual entertainment, amusements, sports events and health and welfare activities when any such are conducted by bona fide charitable, religious or educational organizations and associations.

(e) Any association, organization, corporation, club or trust, which is exempt from Federal taxes on income by reason of its charitable, religious, educational, literary, scientific, et al., purposes.

(f) Gains from involuntary conversions, cancellation of indebtedness, interest on Federal obligations, items of income already taxed by the State of Ohio from which the Village is specifically prohibited from taxing, and income of a decedent's estate during the period of administration ( except such income from the operation of a business).

(g) Earnings and income of all persons under eighteen (18) years of age, whether residents or non-residents. (Ord. 1455. Passed 12-9-97.)

181.07 RETURN AND PAYMENT OF TAX. (a) Every natural person of age eighteen (18) or older, and every other person, who

resides, works or operates a business in whole or in part, for any part of a tax year, within the Village, shall, whether or not a tax is due thereon and regardless of whether such person is subject to income tax withholding, 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. When the return is made for a fiscal year or other period different from the calender year, the return shall be filed within three and one-half (3 V2) months from the end of such fiscal year or period. A fiscal year will be recognized only if it has been or may be recognized as such by the Director of Internal Revenue for the purpose of Federal Income Tax.

Any person who receives both compensation for services performed for an employer, in whatsoever form,· and in addition receives income from any business activity or occupation not subject to withholding under this Chapter, must file both a declaration and a final return. (Ord. 1455. Passed 12-9-97.)

(b) The return shall be filed with the Administrator on a form or forms furnished by or obtained, upon request, from such Administrator setting forth:

(1) The aggregate amounts of salaries, wages, commissions, bonuses, incentive payments and other compensation paid and gross income from business, profession or other activity, less allowable expenses incurred in the acquisition of such gross income earned during the preceding year and subject to such tax;

(2) The amount of the tax imposed by this Chapter on such earnings and profits; and

(3) The front page of the filers Federal 1040 return and all Federal Schedules C and E.

2013 Replacement


(4) Such other pertinent statements, information returns or other information as the Administrator may require.

(5) In a form satisfactory to the Administrator, there shall be submitted with each return filed by a taxpayer subject to the Federal Income Tax, a reconciliation between the amount of income shown in the return filed with the Administrator and the business income reported to the Federal Internal Revenue Department.

(6) If, as a result of a change in business income as determined by the Federal Internal Revenue Department or by a Judicial decision, an additional amount will result as owing to the Village, a report of such change shall be filed with the taxpayer within thirty (30) days after receipt of the final notice of such change from the Federal Authorities or after final decision of the Court adjudicating any such Federal Income Tax liability. (Ord. 2012-8. Passed 4-26-12.)

( c) The Administrator may extend the time for filing of the annual return upon the request of the filer for a period not to exceed six (6) months, or one (1) month beyond any extension requested of or granted by the Internal Revenue Service for the filing of the Federal Income Tax return. The Administrator may require a tentative return accompanied by payment of the amount of tax shown to be due thereon by the date the return is normally due. No penalty shall be assessed in those cases in which the return is filed and the final tax paid within the period as extended.

(d) (1)

(2)

The person making a return, shall at the time of the filing thereof, pay to the Administrator the amount of tax shown as due thereon; provided, however, that where any portion of the tax so due shall have been deducted at the source pursuant to the provisions of Section 181.09, or where any portion of such tax shall have been paid by the taxpayer pursuant to the provisions of Section 181.10, or where the income tax has been paid to another municipality, credit for the amount so paid in accordance with and pursuant to Sections 181. 09, 181.10 and 181.18, shall be deducted from the amount shown to be due and only the balance, if any, shall be due and payable at the time of filing the return. A person who has overpaid the amount of tax to which the Village is entitled under the provisions of this Chapter may have such overpayment applied against any subsequent liability hereunder or, at his election indicated on the return, such overpayment ( or part thereof) shall be refunded, provided that no additional taxes or refunds of less than one dollar ($1.00) shall be collected or refunded. (Ord. 1455. Passed 12-9-97.)

(e) All employers, businesses, contractors or subcontractors who do work in the Village of Windham shall register with the Income Tax Department of the Village of Windham and shall present thereto a list of all employees, subcontractors, contractors or others who may do work for them whose profits, wages or earnings are not presently subject to withholding of the Village of Windham Income Tax. Further, all employers, businesses, contractors or subcontractors have a continuing duty to notify the Village of Windham Income Tax Department of any additional employees, subcontractors, contractors or others when such new employee, subcontractor, contractor or other are hired or contracted with or by such employer, business,

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contractor or subcontractors thereof. (Ord. 2009-13. Passed 5-27-09.) (

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Income Tax 181.08

Tax Registration Requirements For All Contracted Work Within the Village. (1) All contractors involved in any project within the incorporated Village

limits, whether general contractor, subcontractor or other, must be identified and registered with the Village of Windham Tax Department. Such registration shall be required before any permit from the Housing, Planning and Zoning Office will be issued for the project. The general contractor, or owner if self-contracted, is responsible for notifying any additional contractors brought into the project after the start of the project that income tax registration is required.

(2) In the event that an unregistered contractor is discovered performing work within the Village of Windham's. limits, the Village of Windham Income Tax Department, the Village Administrator, the Water Superintendent, the Wastewater Superintendent, any member of the Municipal Police Department, the Building Inspector, the Zoning Inspector, the Mayor, and any member of Council, shall have the authority to stop work on the project until such time as contractor or contractors are in registration compliance. The Village of Windham Income Tax Department shall also have the authority to stop any project where the contractor or contractors are registered but one or more is delinquent in filing Village Income Tax or paying Village Income Tax to the Village of Windham.

(3) All contractors, including the owner if the project-was self-contracted, shall provide a listing of any and all contractors or subcontractors who worked with or for them, classified by tax year, within the Village of Windham's limits. Such list shall be included with the annual income tax return of the contractor or owner. (Ord. 2010-3. Passed 4-28-10.)

181.08 AMENDED RETURNS/ AUDITS. (a) Where necessary an amended return shall 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 Section 181.14 and 181. 18. Such amended returns shall be on a form obtainable, on request, from the Administrator. A taxpayer may not change the method of accounting or apportionment of net profits after the due date for filing the original return.

(b) Within three (3) months from the final determination of any Federal Tax liability affecting the taxpayer's Windham liability, such taxpayer shall make and file an amended Village return showing income subject to the Village tax based upon such final determination of Federal Tax liability, and pay any additional tax shown due thereon or make claim for refund of any overpayment.

(c) The Administrator is hereby authorized to audit all returns submitted, and, where an error is detected, correct the error and amend the return.

(d) In the event that the Administrator's audit of any returns, disclosures or other forms results in an amendment of said return, disclosure or other form which discloses that the taxpayer underpaid the amount of tax due or otherwise did not pay or submit all taxes or withholdings which the amended return, disclosure or other form reflects are due, the Administrator is hereby authorized and entitled to assess and collect any withholding at source and/or underpayment of tax by any taxpayer with respect to earnings or net profits, or both. The Administrator may also levy and collect all applicable interest and penalties.

2011 Replacement

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(e) In any circumstance in which the Administrator becomes aware that no return, disclosure or other form has been filed when one is required by this Chapter, that said return, disclosure or other form would have reflected that a tax or other withholding was required to be paid by the taxpayer or employer in question, and that the Administrator can, with ·reasonable certainty, establish the amount of tax or withholding due to the Village, the Administrator is hereby authorized and entitled to establish that as the amount due and owing, may levy and collect such amounts established as due and owing, and may also levy and collect all applicable interest and penalties. (Ord. 1455. Passed 12-9-97.)

181.09 COLLECTION AT SOURCE. (a) (1) Each employer shall, at the time of the payment of any salary, wage,

commission or other compensation paid on and after November 18, 1970, deduct the tax imposed under Section 181. 03 of the gross salaries, wages, commissions or other compensation due by the employer to his employees who are subject to the provisions of this Chapter. In making such deduction at the time of payment, the employer shall compute the tax to the nearest full cent. Each employer shall, on or before the end of the month following the close of each calender quarter, make a return and pay to the Administrator the amount of taxes so deducted, subject to the provisions of subsections (d), (e) and (g) hereof.

Returns shall be on a form prescribed by or acceptable to the Administrator and shall be subject to the rules and regulations prescribed therefor by the Administrator. Such 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. Such approval for quarterly filings and payments may be withdrawn by the Administrator when it is to the best interest of the Village to do so.

All employers who or which maintain of office or other place of business in Windham are required to make the collections and deductions in this article specified, regardless of the fact that the· services on account of which any particular deduction is required as to residents ofthe Village were performed at a place of business of any such employer situated outside of the Village.

(2) Every employer required to deduct and withhold tax at the source is liable directly to the Village for the payment of such tax, whether those funds are actually collected by the employer or not. In the event the employer is a corporation, it shall be the responsibility, jointly and severally, of the president and treasurer of each corporation required to withhold taxes on employee's wages, to see that all taxes so withheld are paid to the Village in accordance with the provisions of this chapter. In the event taxes withheld are not paid to the Village in accordance with the provisions of this chapter, the president and treasurer of such corporation shall each be criminally liable under provisions of this chapter.

(b) Such employer, in collecting the tax, shall be deemed to hold to same, until payment is made by such employer to the Village as a trustee for the benefit of the Village and any such tax collected by such employer from his employees shall, until the same is paid to the Village, be deemed a trust fund in the hands of such employer until such funds are paid to the Village.

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( c) On or before January 31 of each year beginning with the tax year 1971, each employer shall file a withholding return in a form prescribed by and obtainable, upon request, from the Administrator, setting forth the names and addresses of all employees from whose compensation the tax was withheld during the preceding calender year and the amount of tax withheld from his employees and such other information as may be required by the rules and regulations adopted by the Administrator.

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

(e) Such employer who deducts the tax of two hundred dollars ($200.00) or more per month shall pay the Administrator before the fifteenth (15th) of the following month the amount of taxes so deducted on a monthly basis beginning with the first (1st) month the employer exceeds two hundred dollars ($200.00) in taxes withheld. The monthly withholding requirement may be waived by the Administrator if proof of quarterly filing of Federal withholding is provided.

(f) Payments shall be on a form furnished by or obtainable upon request from the Administrator.

(g) Any taxpayer who files a return for a fiscal year different from the calender year shall file and pay withholding taxes monthly.

(h) The failure of any employer, either residing within or outside the Village, to collect the tax and to make any return prescribed herein, shall not relieve the employee from the payment of such tax in compliance with this chapter and any rules or regulations adopted pursuant to this chapter concerning the making of returns and the payment of taxes. (Ord. 1455. Passed 12-9-97.)

181.091 REQUIRING OWNERS OF RENTAL OR LEASED PROPERTY LOCATED WITHIN THE VILLAGE TO PROVIDE THE INCOME TAX ADMINISTRATOR WITH INFORMATION OF TENANTS.

(a) On or about October 1, 2005, all property owners of rental or leased property who rent to tenants of residential premises or business premises shall file with the Income Tax Administrator a report showing the names and addresses of each such tenant or business who occupies residential or business premises within the corporation of the Village.

(b) Beginning October 1, 2005, and thereafter, within thirty days after a new tenant occupies residential or business property of any kind within the Village, all property owners of rental or leased residential or business property who rent to tenants or businesses, shall file with the Income Tax Administrator of the Village a report showing the names and addresses of each such tenant or business who occupies residential or business premises within the corporation limits of the Village.

( c) Beginning October 1, 2005, and thereafter, within thirty days after a tenant vacates a rental or leased residential or business property located within the Village, the property owner of such rental or leased property shall file with the Income Tax Administrator of the Village, a report showing the date of vacating from the rental or leased residential property and identifying such vacating tenant; and providing the forwarding address for such tenant.

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(d) For the purposes of this section, "tenant" means: (1) If there is a written lease or rental agreement, the person or persons who

sign the written lease or rental agreement with the owner. (2) If there is an oral lease or rental agreement, the person or persons with

whom the owner enters into the oral lease or rental agreement. (3) All persons of eighteen years of age or older who occupy the premises. (4) Any business, corporation, LLC, partnership, sole proprietor or other

entity who occupies the premises. (Ord. 0-2005-12. Passed 9-13-05.)

(e) Whosoever shall violate the provisions of this section shall: (1) For a first offense be guilty of a minor misdemeanor; (2) For a second offense be guilty of a fourth degree misdemeanor; and (3) For a third and all subsequent offenses be guilty of a third degree

misdemeanor. (Ord. 0-2007-8. Passed 7-17-07.)

(f) If after the commission of enforcement proceedings brought pursuant to this section for failing to file with the Income Tax Administrator the report required by this section, a property owner or other responsible party who then files the required report may be assessed an administrative fee in the amount of one hundred fifty dollars ($150.00). After payment of the administrative fee the Tax Administrator shall then dismiss the pending enforcement proceedings at the property owners cost. The payment of the administrative fee and dismissal of the pending prosecution shall only be available to property owners who are charged with a first offense under this section. This fee is to cover the expenses incurred by the Village in the administration and bringing of the charges and is not a penalty. It is intended that this fee will reimburse the Village for the administrative expenses in bringing the enforcement action only. (Ord. 2012-38. Passed 12-24-12.)

181.10 DECLARATIONS. (a) (1) A taxpayer whose entire wages, salaries, other compensation, net profits

and/or other earnings for any taxable year will be subjected to the withholding provisions under this chapter, whose tax will accordingly be withheld as to his entire earnings for such a year, and who during such taxable year expects to derive no other compensation or other income which is subject to tax under this chapter, need not file a declaration as provided by this Section.

(2) A declaration of estimated tax shall be filed by every taxpayer who reasonably may be expected to have taxable income earnings and/or net profits, the tax on which is not or will not be collected pursuant to Section 181.09, and who is not exempted from such filing requirement pursuant to subsection (a)(5) hereof.

(3) The declaration which is required to be filed pursuant to subsection (a)(2) hereof, in addition to such other matters as the Administrator may require in order to identify the declarant and verify the information set forth therein, shall set forth the taxpayer's estimated income together with the estimated tax due thereon.

(4) A taxpayer's final return, if required by Section 181.07, for the preceding taxable year may be used as the basis for computing the taxpayer's declaration of estimated tax for the current taxable year. In the event that a taxpayer has not previously been required to file a return, the declaration of estimated tax shall be based on a good faith estimate of the taxpayer's

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Income Tax 181.10

estimated income for the current taxable year; provided, however, that any declaration of estimated tax which reports less than eighty percent (80%) of the tax imposed on estimated income in the final return, or as determined by the Administrator to be imposed, shall conclusively be presumed not to have been filed in good faith. (Ord. 1455. Passed 12-9-97.)

(5) In the event that the estimated tax which otherwise would be reported on a declaration of estimated tax is less than three hundred dollars ($300. 00) for the taxable year in question, a declaration of estimated tax need not be filed. (Ord. 2008-9. Passed 6-24-08.)

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A declaration of estimated tax, when required to be filed, shall be filed on or before April 15 of each year during the life of this chapter or within four ( 4) months of the date the taxpayer becomes subject to the tax for the first time, whichever is earlier. Taxpayers reporting on a fiscal year basis shall file a declaration within four (4) months after the beginning of each fiscal year or period. Any estimate filed hereunder may be amended by the filing of an amended estimate at the time prescribed for the payment of any installment of tax paid in accordance with this chapter.

Declarations of estimated tax shall be filed upon a form or forms furnished by, or obtained from the Administrator, and shall contain a statement of the taxpayer's estimated tax for the full taxable year for which such declaration is filed. Any taxpayer who has filed an estimate for Federal Income Tax purposes may, in making his declaration required hereunder, simply state herein that the figures therein contained are the same figures used by the taxpayer in making the declaration of his estimate for the Federal Income Tax. However, in addition to such statement, any such taxpayer may, in such declaration, modify and adjust such declared income so as to exclude therefrom income which is not subject to tax under this chapter. The original estimate of tax liability or any subsequent amendment thereof, as set forth in a declaration of estimated tax, may be increased or decreased by filing an amended declaration on or before a quarterly payment date, as set forth in subsection (d)(l) hereof, upon a form or forms furnished by or obtained from the Administrator.

The estimated tax which is reported in a declaration of estimated tax shall be paid in full with the declaration or in equal installments on or before the last day of the fourth (4th), sixth (6th), ninth (9th) and thirteenth (13th) month after the beginning of the taxable year in question. (Ord. 2009-11. Passed 6-23-09 .) EDITORS NOTE: Former subsection (d)(2) hereof was repealed by Ordinance 2008-9, passed June 24, 2008. In the event an amended declaration has been filed the unpaid balance shown due thereon shall be paid in equal installments over the remaining payment dates.

(e) The filing of a declaration of estimated tax does not relieve the taxpayer of the necessity of filing a final return even though there is no change in the declared tax liability. (Ord. 1455. Passed 12-9-97.)

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181.11 DUTIES OF TAX ADMINISTRATOR; BOND. (a) (1) It shall be the duty of the Administrator to collect and receive the tax

imposed by this chapter in the manner prescribed herein; to keep an accurate record thereof; and to report all monies so received. All cashiers handling tax monies shall be subject directly to the Administrator and shall give a daily accounting to the Administrator.

(2) It shall be the duty of the Administrator to enforce payment of all taxes owing the Village, to keep accurate records for a minimum of five (5) 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.

(b) The Administrator is hereby charged with the enforcement of the provisions of this chapter, and is hereby empowered, subject to the approval of the Board of Review, to adopt, promulgate and enforce rules and regulations relating to any matter or thing pertaining to the collection of taxes and the administration and enforcement of the provisions of this chapter, including provisions for examination, reexamination and correction of returns and payments.

(c) In any case where a taxpayer or employer has failed to file a return or has filed a return which does not show the proper amount of tax due, the Administrator may determine the amount of tax appearing to be due the Village from the taxpayer and shall send to such taxpayer a written statement showing the amount of tax so determined, together with interest and penalties thereon if any. Such assessment shall be collected in accordance with the rules and regulations as set forth by the Administrator.

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The Administrator is authorized to arrange for the payment of unpaid taxes, interest and penalties on a schedule of installment payments, when the taxpayer has proved to the Administrator that, due to certain hardship conditions, he is unable to pay the full amount of the tax due. Such authorization shall not be granted until proper returns are filed by the taxpayer for all amounts owed by him under this chapter. Failure to make any deferred payment when due shall cause the total unpaid amount, including penalty and interest, to become payable on demand, and the provisions of Sections 181.14 and 181.15 shall apply. Pursuant to adopted rules and regulations, the Administrator shall have the power to compromise any interest or penalty, or both, imposed by this chapter.

(e) Village Council shall periodically establish the amount of bond for the position of Administrator. The Fiscal Officer is hereby directed and authorized to make payment for the premium for such bond from Village funds.

(f) A Department of Taxation is hereby created within the office of the Fiscal Officer of the Village of Windham. Such Department of Taxation shall have such deputies, clerks and other employees as may be from time to time determined necessary by Village Council, and shall receive such salary as may be approved by Village Council. The Fiscal Officer shall recommend all appointments of personnel and purchase all equipment, supplies and materials for the Department of Taxation subject to the approval of Village Council. The Department of Taxation shall be charged with the Administration and operation of this chapter, under the direction of the Fiscal Officer and/or the Administrator. The Fiscal Officer and/or the Administrator shall prescribe the form and method of accounts and reports for said department, for taxpayer's returns and declarations, and shall be charged with the internal examination of, and audit all such

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accounts, and shall exhibit accurate records showing the amount received from each taxpayer, and the date of said receipt. The Fiscal Officer/ Administrator shall also make written report to Council annually of all monies collected hereunder during the preceding year.

(g) The Administrator is authorized to enter into an agreement on behalf of the Village with the Secretary of the Treasury for the purpose of withholding Village income or employment taxes from the compensation of Federal employees whose regular place of Federal employment is within the territorial jurisdiction of the Village. (Ord. 1455. Passed 12-9-97.)

181.12 INVESTIGATIVE POWERS OF TAX ADMINISTRATOR. (a) The Administrator, or any duly authorized agent or employee, is hereby authorized

to examine the books, papers, records and Federal Income Tax returns of any employer, or of any . taxpayer or person subject to, or believed to be subject to, the provisions of this chapter, for the

purpose of verifying the accuracy of any return made, or, if no return has been 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) days following a written request by the Administrator or his duly authorized agent or employee, the means, facilities and opportunity for making such examinations and investigations as are hereby authorized.

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

(c) The refusal to produce books, papers, records and Federal 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 by any officer, agent or employee of a person subject to the tax or required to withhold tax, or failure of any person to comply with the provisions of this section or with any order or subpoena of the Administrator authorized hereby shall be deemed a violation of this chapter, punishable as provided in Section 181. 99.

(d) Any information gained as the result of any returns, investigations, hearings or verifications required or authorized by this chapter shall be confidential, except for official purposes, and except in accordance with proper judicial order. No person shall divulge such information in violation of this chapter. Any disclosure of such information shall be deemed a violation of this chapter, punishable as provided in Section 181.99. Each such disclosure shall constitute a separate offense. In addition to the above penalties, any employee of the Village who violates the provisions of this section relative to disclosures of confidential information shall be immediately dismissed from employment with the Village.

(e) Every taxpayer or employer shall retain all records necessary to prepare true and accurate returns and compute his tax/withholding liability, for a period of three (3) years from the date his return is filed, or the employer's withholding taxes are paid.

(f) The Administrator, or any representative of the Administrator, charged with the duty of inspection or auditing of records of employers and taxpayers will carry proper identification, which shall be subject to examination by any person whose records are sought to be examined. (Ord. 1455. Passed 12-9-97.)

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181.13 INTEREST AND PENALTIES. (a) All taxes imposed and all monies withheld or required to be withheld by employers

under the provisions of this chapter and remaining unpaid after they become due shall bear interest at the rate of one percent ( 1 % ) per month or fraction thereof.

(b) In addition to interest as provided in subsection (a) hereof, the following penalties based on the unpaid tax are hereby imposed for failure to pay taxes when due or to remit taxes withheld from employees when due:

If paid within the following period of time from due date (months)

Less than 1 More than 1 but less than 2 More than 2 but less than 3 More than 3 but less than 4 More than 4 but less than 5

The penalty, calculated as a percentage of the amount of taxes due is ( % )

5 10 15 20 25

(c) In addition to the interest and penalties provided in subsections (a) and (b) hereof, the following penalties based on the unpaid tax are hereby imposed:

(1) For failure to file a final return, five percent (5%) for each month or fraction thereof, subject to a maximum penalty of twenty-five percent (25 % ) ; provided, however, that a minimum penalty of fifteen dollars ($15.00) shall be imposed for any return which is filed later than forty-six days after the due date thereof; and

(2) (EDITOR'S NOTE: Former subsection (c)(2) was repealed by Ordinance 2010-30.)

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

(e) In addition to the situations described in subsection (d) hereof, the Administrator shall abate the interest and penalties otherwise imposed by this section in the following instances:

(1) When the taxpayer has exercised ordinary prudence in the selection of a competent and reputable tax preparer, but such preparer has been negligent in preparing or filing the tax return;

(2) When the taxpayer has relied upon the written advice of a competent and reputable tax preparer which advice is wrong;

(3) When the taxpayer has relied upon the written or oral advice of the Administrator or an employee of the Administrator and such advice is wrong;

(4) If the taxpayer is physically or mentally ill to such an extent as to render such taxpayer incapable of competently signing and participating in the preparation of the taxpayer's return; or

(5) If the taxpayer is separated from the taxpayer's spouse and has relied upon the spouse to file a return in cases where such spouse has filed returns previously on behalf on the taxpayer.

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(f) In addition to interest as provided in subsection (a) hereof, a penalty based on the unpaid tax is hereby imposed for failure to pay taxes withheld from employees: ten percent ( 10 % ) per month or fraction thereof. Any person required to withhold the tax who knowingly fails to withhold such tax or pay over such tax or knowingly attempts in any manner to evade or defeat such tax or the payment thereof shall, in addition to other penalties provided by law, be liable to a penalty equal to the total amount of the tax evaded, or not withheld, or not paid over. No other penalty under this section shall be applied to any offense to which, this penalty is applied.

(g) Interest but no penalty will be assessed where an extension has been granted by the Administrator and the final tax paid within the period as extended.

(h) In every situation described in this section the burden of proof shall rest on the taxpayer who may appeal the decision of the Administrator to the Board of Review. (Ord. 1455. Passed 12-9-97.)

181.14COLLECTIONOFUNPAIDTAXESANDREFUNDS0FOVERPAYMENTS. (a) All taxes imposed by this chapter remaining unpaid when due, shall be collectible,

together with any interest and penalties thereon, by suit, as other debts of the like amount are recoverable. Except in the case of fraud, omission of twenty-five percent (25 % ) or more of income subject to this tax, or failure to file a return, an additional assessment shall not be made after three years from the time the return was due or filed, whichever is later. However, in those cases in which the Commissioner of Internal Revenue and the taxpayer have executed a waiver of the Federal statute of limitations, the period within which an additional assessment may be made by the Administrator shall be one year from the time of the final determination of the Federal tax liability.

(b) Employers who or which, although obliged under this chapter to withhold and remit to the Administrator the taxes required to be withheld at the source shall fail to so withhold and/or remit, become liable to the Village in a civil action to enforce the payment of the debt created by such failure.

( c) When a final return is filed as prescribed in this chapter and a deficiency is determined to be due the Village, action to collect the same shall be commenced within four (4) years from the date such return was filed. This period of limitations shall not commence until the return has been filed, regardless of when it was originally due.

(d) Should it appear that any taxpayer has paid more than the amount of the tax to which the Village is entitled under the provisions of this chapter, a refund of the amount so overpaid shall be made, provided a proper claim for refund of such overpayment of tax has been filed by the taxpayer, or same may be applied toward the declaration of tax due for the ensuing year. Claims for refunds shall be made on forms prescribed by and obtained from the Administrator.

(e) All applications for refund shall be made within six (6) months of the due date of a final return or shall be forever barred thereafter. Provided, however, an extension may be granted by the Administrator on written application.

(f) Additional amounts of less than one dollar ($1.00) shall not be collected or refunded. (Ord. 1455. Passed 12-9-97.)

181.15 PROHIBITIONS., (a) Any person who:

(1) Fails, neglects or refuses to make any return or declaration required by this chapter; or

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(2) Makes any incomplete, false or fraudulent return; or (3) Fails, neglects or refuses to pay the tax, penalties or interest imposed by

this chapter; or (4) Fails, neglects or refuses to withhold the tax from his employees or remit

such withholdings to the Administrator; or (5) Refuses to permit the Administrator or any duly authorized agent or

employee to examine his books, records, papers and Federal Income Tax returns relating to the income or net profits of a taxpayer; or

(6) Fails to appear before the Administrator and to produce his books, records, papers or Federal Income Tax returns relating to the income or net profits of a taxpayer upon order or subpoena of the Administrator; or

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

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

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

(10) Fails to use ordinary diligence in maintaining proper records of employees' residence addresses, total wages paid and the Village tax withheld, or knowingly gives the Administrator false information; or

(11) Evades, attempts to evade or otherwise avoids, in any manner, the payment of the whole or any part of the tax, penalties or interest imposed by this chapter;

shall be punished as provided in Section 181. 99(b).

(b) All prosecutions under this section shall be commenced within three (3) years from the time of the offenses complained of except that in the case of failure to file a return or in the case of filing a false or fraudulent return, prosecution shall be commenced within six ( 6) years from the date the return was due or the date the false or fraudulent return was filed or tax due whichever is later.

(c) The failure of any employer or taxpayer 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. (Ord. 1455. Passed 12-9-97.)

181.16 BOARD OF REVIEW. (a) A Board of Review consisting of the Mayor, Village Fiscal Officer and one

Windham Village resident appointed by the Mayor and approved by Council to serve a four year term is hereby created. The member appointed by the Mayor shall not otherwise be employed by the Village and shall not hold any other position, either elected or appointed, with the Village. Any member, other than a public member, may appoint a deputy to act for him at meetings of the Board. The members of the Board of Review shall serve without pay for their services as Board members. (Ord. 0-2006-18. Passed 8-21-06.)

(b) A majority of the members of the Board of Review shall constitute a quorum. The Board of Review shall elect, from its members, a chairman, a vice-chairman and a secretary. The Board of Review shall adopt its own procedural rules and shall keep a record of its determinations and other transactions.

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(c) All hearings of the Board shall be conducted privately and all confidentiality provisions of this Chapter shall apply, both to the members of the Board, and any other Village employees, officials and/or agents assisting the Board, or who are aware of any portion of the Board's activities and/or deliberations. Further, the provisions os Section 181.12 with reference to the confidential character of information required to be disclosed by this chapter shall apply to such matters as may be heard before the Board of Review on Appeal.

( d) Any person dissatisfied with any ruling or decision of the Administrator, which is made under the authority conferred by this chapter and/or any Rules and Regulations adopted pursuant to this chapter, may appeal therefrom to the Board of Review within thirty (30) days from the announcement of such ruling or decision by the Administrator, and the Board of Review shall, on hearing, have jurisdiction to affirm, reverse or modify any such ruling or decision or any part thereof. Such hearing shall be scheduled within thirty (30) days from the date of appeal. The Board of Review's ruling must be made within fifteen (15) days from the date of the hearing. Any person dissatisfied with any ruling or decision of the Board of Review may appeal therefrom to a court of competent jurisdiction as provided by law after the announcement of such ruling or decision. (Ord. 1455. Passed 12-9-97.)

181.17 ALLOCATION OF FUNDS. The funds collected under the provisions of this chapter shall be paid into the General Fund

and applied and disbursed in the following order, to-wit: (a) Administration. Such part thereof as shall be necessary to defray all costs of

collecting the tax levied by this chapter and the cost of administering and enforcing the provisions thereof.

(b) Not more than one hundred percent (100 % ) of net available income tax receipts received annually shall be used to defray operating expenses of the Village. (Ord. 1455. Passed 12-9-97.)

181.18 RECIPROCITY. Every individual taxpayer who resides in the Village of Windham but who receives net

profits, salaries, wages, commissions and other personal service compensation, for work done, or services performed or rendered outside of said Village, if it be made to appear that he has paid a municipal income tax on such net profits, salaries, wages, commissions or other compensation to another municipality, shall be allowed a credit against the tax imposed by this chapter of one hundred percent (100 % ) of the amount so paid by him or in his behalf to such other municipality, not to exceed tax paid outside of the Village of a maximum of one-half of one percent (1/2 % ) . In no event shall the credit exceed the tax assessed by this chapter on such net profit, salary, wages, commissions or compensation earned in such other municipality or municipalities where such tax is paid. (Ord. 2013-6. Passed 2-26-13.)

181.19 EFFECTIVE PERIOD; COLLECTION OF TAX AFTER TERMINATION. (a) Such a tax shall be levied, collected and paid with respect to the salaries, wages,

commission and other compensation, and with respect to the net profits of businesses, professions or other activities, earned on and after November 18, 1970, until repealed in accordance with law.

(b) This chapter shall continue effective insofar as the levy of taxes is concerned until repealed, and insofar as the collection of taxes levied hereunder and actions or proceedings for collecting any tax so levied or enforcing any provision 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 shall have been fully terminated, subject to the limitations contained in Section 181.14 and 181.15, except as otherwise provided in this chapter.

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(c) Annual returns due for all or any part of the last effective year of this chapter shall (~'

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be due on the date provided in Sections 181.07 to 181.09 as though the same were continuing. (Ord. 1455. Passed 12-9-97.)

181.20 SEVERABILITY. 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 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 other part thereof not been included herein. (Ord. 1455. Passed 12-9-97.)

181.21 QUESTIONNAIRES AND REGISTRATION. (a) Every resident of the Village who has not previously filed an information

questionnaire for Windham income tax purposes, or who, have previously filed such questionnaire has since changed his occupation or business place of employment or residence and who is gainfully employed or is customarily so engaged shall, within ten days after the effective date of the tax or within ten days after becoming a resident or gainfully employed or engaged in a business or a profession, file an information questionnaire with the Administrator on a form obtainable from the Administrator.

(b) Every non-resident of the Village who is gainfully employed or engaged in business or a profession within the Village and who has not previously filed an information questionnaire for Windham income tax purposes shall, within ten days after the effective date of this tax or

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within ten days after becoming gainfully employed or engaged in business or a profession within c·· .. the Village, file an information questionnaire with the Administrator on a form obtainable from . the Administrator.

( c) Any person within the Village, upon request by the Administrator or any authorized employee of the Village Fiscal Officer, shall file the information questionnaire or registration form required by this section or otherwise supply the information necessary to determine whether or not such person is subject to the tax.

(d) All persons, firms, corporations, partnerships, or other legal entities, or any combination thereof, engaged in, or who directs, supervises, or has the responsibility for the means, method and manner of any construction, improvement, renovation, repair or maintenance including but not limited to any of the following crafts, trades and businesses, shall be subject to the provisions of this section, plumbing; heating; ventilation and air conditioning; electrical; refrigeration; hydronics; carpentry; glazing; landscaping; ornamental iron work; sewer work; paving; grading; roofing; sheet metal work; tile setting; plastering; dry wall application; painting; decorating; brick masonry; stone masonry; cement work; excavating; and earth moving.

(e) Any one who fails to register with the Village Income Tax Administrator prior to commencing work or fails to respond to the questionnaire within ten days of its receipt shall be upon their conviction be found guilty of a fourth degree misdemeanor and subject to a fine and up to thirty (30) days in jail. Each day of violation shall constitute a separate offense. (Ord. 0-2005-11. Passed 6-4-05.)

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181.22 COLLECTION SERVICE FEE FOR DELINQUENT TAXES. Council hereby establishes a collection fee of thirty-three percent (33 % ) of the balance to

be assessed to delinquent income taxes which have been turned over to a collection agency. (Ord. 2013-9. Passed 3-26-13.)

181.99 PENALTY. (a) Whoever violates Section 181.12(d) is guilty of a misdemeanor of the first degree

as defined in Section 501.99. Each disclosure shall constitute a separate offense. In addition to the above penalty any employee of the Village who violates the provisions of Section 181.12(d) relative to the disclosure of confidential information shall be guilty of an offense punishable by immediate dismissal.

(b) Whoever violates any provision of Section 181.15(a) is guilty of a misdemeanor of the first degree as defined in Section 501.99 for each offense. (Ord. 1455. Passed 12-9-97.)

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181.02 definitions. - cdn.ritaohio.com

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