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Fairborn City Zoning Code

PART ONE

ADMINISTRATIVE CODE

CHAPTER 103 Wards and Boundaries

   EDITOR'S NOTE: This chapter was repealed by Ordinance 14-81, passed June 1, 1981.

CHAPTER 121 Mayor

   EDITOR'S NOTE: There are no sections in Chapter 121. This chapter has been established to provide a place for cross references and any future legislation.
CROSS REFERENCES
      Designation; powers and duties - see CHTR. §2.02; ADM. 111.03
      Power to call special meeting of Council - see ADM. 111.01(c)

CHAPTER 127 City Solicitor

   EDITOR'S NOTE: There are no sections in Chapter 127. This chapter has been established to provide a place for cross references and any future legislation.
CROSS REFERENCES
         Appointment and duties - see CHTR. §4.03
         State provisions - see Ohio R.C. 733.49 et seq.
         Advise as to section numbering of Codified Ordinances - see ADM. 101.07

CHAPTER 133 Civil Defense

   EDITOR'S NOTE: There are no sections in Chapter 133. This chapter has been established to provide a place for cross references and any future legislation.
   Ordinance 44-1954 passed June 7, 1954, gave the consent of the Fairborn City Council to the agreement between Montgomery and Greene Counties establishing a regional local organization for civil defense, such organization to be known as the Miami Valley Civil Defense Authority.
CROSS REFERENCE
         Civil defense - see Ohio R.C. 5915.01 et seq.

CHAPTER 137 Personnel Advisory Board

   EDITOR’S NOTE: There are no sections in Chapter 137. This chapter has been established to provide a place for cross references and any future legislation.
CROSS REFERENCES
Personnel system - see CHTR. §4.02
101.01 REVISION AND CODIFICATION.
   The general and permanent ordinances of the City of Fairborn are revised, rearranged, compiled, renumbered as to sections and codified in component codes designated by odd numbers, respectively as follows:
      Part One - Administrative Code
      Part Three - Traffic Code
      Part Five - General Offenses Code
      Part Seven - Business Regulation Code
      Part Nine - Streets, Utilities and Public Services Code
      Part Eleven - Planning and Zoning Code
      Part Thirteen - Building and Housing
      (Ord. 37-55. Passed 8-15-55.)
(EDITOR'S NOTE: The second and third paragraphs of Section 101.01 were repealed by Ordinance 63-63 passed November 4, 1963.)
101.02 ADOPTION OF CODIFIED ORDINANCES.
   The general and permanent ordinances of the City of Fairborn so revised, rearranged, compiled, renumbered as to sections and codified are hereby approved and adopted, and, with the exception of the Building Code, the same shall be printed and published in book form, in the manner and method provided in Section 101.13, as "The Codified Ordinances of the City of Fairborn, Ohio, 1955," and when so printed, published and assembled in complete book form and certified as correct by the Mayor and the City Clerk, shall be admitted in evidence and accepted by the courts and all persons as to the existence, effectiveness and regularity of all enactments so published in such book form, as of the effective date designated herein.
   One copy of "The Codified Ordinances of the City of Fairborn, Ohio, 1955," upon printing and certification as to correctness thereof in such book form by the Mayor and the City Clerk, shall be attached to this ordinance as a part hereof and filed and retained as the permanent ordinance record of the City of Fairborn.
(Ord. 37-55. Passed 8-15-55.)
101.03 EFFECTIVE DATE.
   "The Codified Ordinances of the City of Fairborn, Ohio, 1955," consisting of component codes as hereinbefore and therein designated, and all provisions thereof and hereof, shall take effect and be in force at, on and after 12:01 a. m., Eastern Standard Time, January 1, 1956.
(Ord. 37-55. Passed 8-15-55.)
101.04 OTHER AMENDMENTS AND SUPPLEMENTS.
   "The Codified Ordinances of the City of Fairborn, Ohio, 1955," may be amended or supplemented at any time and, when any amendment or supplement is adopted in such form as to indicate the intention of Council to make the same a part thereof, such amendment or supplement shall be incorporated in, and deemed a part of, the Codified Ordinances, so that a reference to the Codified Ordinances shall be understood and construed as including "The Codified Ordinances of the City of Fairborn, Ohio, 1955," and any and all such amendments and supplements.
(Ord. 37-55. Passed 8-15-55.)
101.05 FORM OF AMENDMENT OR SUPPLEMENT.
   (a)    All amendments and supplements enacted as a part of the Codified Ordinances shall be integrated therewith by following the form of arrangement and plan hereby adopted. Each code, excepting the parts of the Building Code mentioned in subsection (b) hereof, shall be subdivided into titles, each title shall be subdivided into chapters and each chapter shall be subdivided into sections which shall be numbered in accordance with the numbering system adopted by the Bureau of Code Revision of Ohio, established by the 96th General Assembly, for the Ohio Revised Code, as may be adaptable to the requirements of the City of Fairborn. The numbering of all sections, except the penalty sections, shall be consecutive within each chapter commencing with the first section of Chapter 101, which shall be numbered Section 101.01, the first "1" signifying the code; the two figures "01." before the decimal signifying the chapter, and the two figures ".01" after the decimal signifying the first section in the chapter. Penalty sections shall be designated "99" and shall be the last section of the chapter.
   (b)    All amendments and supplements enacted as a part of those portions of Part Thirteen - Building Code consisting of the Ohio Building Code, promulgated by the Ohio Board of Building Standards; the Uniform Building Code, promulgated jointly by Montgomery County and the cities of Dayton, Kettering and Oakwood; the National Electrical Code, promulgated by the National Board of Fire Underwriters, and the National Fire Prevention Code, promulgated by the National Board of Fire Underwriters, shall conform to the section numbering of such adopted codes.
(Ord. 37-55. Passed 8-15-55.)
101.06 HOW KNOWN AND CITED.
   This Adopting Ordinance, "The Codified Ordinances of the City of Fairborn, Ohio, 1955," hereby adopted, and any and all amendments or supplements which may be adopted as hereinbefore provided, as any such may exist from time to time, shall be known and referred to as the Codified Ordinances; any component code of the Codified Ordinances shall be known and referred to either as "the Code", "this Code", "component Code" or "as designated in Section _____ hereof, " and sections of the Codified Ordinances may be referred to and cited in the form "Section ______", as may be applicable and appropriate to any section.
(Ord. 37-55. Passed 8-15-55.)
101.07 MASTER COPIES.
   The City Clerk, in addition to the book-form copy to be attached hereto pursuant to Section 101.02, shall keep one master copy in book form and, in connection therewith or attached thereto in such form and manner as he may determine to be most easily available for ready reference, one copy of all amendments and supplements bearing such code, title, chapter or section designation as may be proper. If in doubt as to such designation, the City Clerk shall be guided by the advice of the City Solicitor.
(Ord. 37-55. Passed 8-15-55.)
101.08 INTERPRETATION.
   In the construction of the Codified Ordinances, the following rules shall control, except those inconsistent with the manifest intent of Council as disclosed in a particular provision, section or code:
   (1)    Calendar; Computation of Time. "Month" or "year" means the calendar month or year. The time expressed in days within which an act is to be done or a period is to expire shall be computed by excluding the first and including the last day, except if the last is a Sunday or holiday as specified by the Ohio Revised Code, it shall be excluded. If time is expressed in hours, the whole of Sunday shall be excluded.
   (2)    City. "City" means the City of Fairborn, Ohio.
   (3)    Conjunctions. "And" includes "or" and "or" includes "and", if the sense so requires.
   (4)    Council. "Council" means the Council of the City of Fairborn, Ohio.
   (5)    Gender. Words importing the masculine extend and are applied to the feminine and neuter genders.
   (6)    General Rule. Except as otherwise provided in this section, words and phrases shall be construed according to the common usage of language, provided, however, that technical words and phrases and such others as may have acquired a special meaning in the law shall be construed according to such technical or special meaning. Whenever in the Codified Ordinances authority is given to an officer or an act is required to be performed, such authority may be exercised and such act may be performed, at the instance of such officer, by a deputy or subordinate, unless contrary to law or to the clear intent of any such particular provision.
   (7)    Joint Authority. Words giving authority to a board, commission or to three or more City officers or employees, or other persons, shall be construed as giving authority to a majority thereof, unless otherwise specifically provided.
   (8)    Number. Words in the plural include the singular and in the singular include the plural number.
   (9)    Owner. "Owner", when applied to property, includes any part owner, joint owner or tenant in common of the whole or any part of such property.
   (10)    Person. "Person" extends to and is applied to associations, clubs, corporations, firms and partnerships, as well as to individuals.
   (11)    Premises. "Premises" when used as applicable to property, extends to and includes land and buildings.
   (12)   Public Authority. "Public authority" extends to and includes the Fairborn City School District, the City, the County Commissioners, the State of Ohio, the United States of America and any duly authorized public official.
   (13)   Property. "Property" includes real and personal, and any mixed and lesser estates or interests therein; "persona] property" includes every kind of property except real property, and "real property" includes lands, tenements and hereditaments.
   (14)    Reasonable Time. In all cases where provision is made for an act to be done or notice to be given within a reasonable time, it shall be deemed to mean such time only as may be necessary for the prompt performance of such act or giving of such notice.
   (15)    Sidewalk. "Sidewalk" means that portion of the street, located between the curb line and the line of the next adjacent property, intended for use by pedestrians, and where actually constructed and installed.
   (16)    Street. "Street" means and includes alleys, avenues, boulevards, lanes, roads, streets and other public ways in the City.
   (17)    Tenant or Occupant. "Tenant" or "occupant", as applied to a building or land, extends and applies to any person holding a written or oral lease of or who occupies the whole or any part of a building or land, alone or with others.
   (18)    Tenses. The use of any verb in the present tense shall include the future.
       (Ord. 37-55. Passed 8-15-55.)
101.09 SEPARABILITY.
   Each section and each part of each section of the Codified Ordinances is hereby declared to be an independent section or part of a section and, notwithstanding any other evidence of legislative intent, it is hereby declared to be the controlling legislative intent that if any such section or part of a section, or any provision thereof, or the application thereof to any person or circumstances, is held to be invalid, the remaining sections or parts of sections and the application of such provision to any other person or circumstances other than those as to which it is held invalid, shall not be affected thereby, and it is hereby declared to be the legislative intent that the Codified Ordinances would have been adopted independently of such section, sections or parts of a section so held to be invalid.
(Ord. 37-55. Passed 8-15-55.)
101.10 GENERAL PENALTY PROVISION.
   Whenever in these Codified Ordinances, or in any ordinances of the City, any act is prohibited or is made or declared to be unlawful or an offense or a misdemeanor, or whenever in such Codified Ordinances, or other ordinance the doing of any act is required or the failure to do any act is declared to be unlawful, where no specific penalty is provided therefor, the violator of any such provision shall be punished by a fine not exceeding fifty dollars ($50.00). Except where otherwise provided, each day any violation of any provision of these Codified Ordinances, or any ordinance, continues shall constitute a separate offense.
   In any and all such cases, in addition to any penalty, fine or punishment provided in the Codified Ordinances, or in any ordinance of the City, the court costs shall be taxed or assessed in each and every case against the person so convicted, and any such person shall be liable for the court costs in such cases as provided by law.
(Ord. 37-55. Passed 8-15-55.)
101.11 REPEAL OF PRIOR ORDINANCES.
   (a)   All ordinances and parts of ordinances in force on June 6, 1955, and which are incorporated in "The Codified Ordinances of The City of Fairborn, Ohio, 1955," are  hereby repealed as of the effective date hereof, as follows:
 
Ord. No.
Date
291
7-13-38
299
10-4-38
492
6-9-43
1944 Code (Ord. 580)
§§18.24 to 18.34
§20.52
§20.64
§20.78
§20.86
§20.94
§20.100
§20.106
§§20.112 to 20.116
§20.154
§20.156
§§20.196 to 20.200
§20.204
§20.208
§20 216
§§20.226 to 20.230
§§28.18 to 28.26
§30.6
§30.10
§30.12
§30.14
§§32.8, 32.10
§§36.2 to 36.18
§§36.32 to 36.44
§§36.46 to 36.54
§54.2
§54.4
§54.10
§56.2
§§56.4 to 56.10
§60.6
§60.12
§60.14
§§60.16 to 60.22
§62.2
§64.10
§§64.16 to 64.20
Ord. No.    Date
592    9-20-44
611    12-27-44
679    3-5-47
694    9-23-47
730    7-19-48
783    2-20-50
788    4-3-50
5-51    3-19-51
24-51    9-17-51
7-52    3-3-52
8-52    2-18-52
13-52    3-17-52
16-52    4-21-52
17-52    4-21-52
22-52    5-23-52
49-52    10-20-52
1-53    1-5-53
3-53    1-19-53
14-53    2-16-53
19-53    4-6-53
35-53    7-6-53
49-53    7-6-53
72-53    1-4-54
4-54    1-18-54
13-54    2-15-54
18-54    2-15-54
29-54    3-3-54
54-54    8-16-54
72-54    11-15-54
73-54    11-15-54
75-54    12-20-54
76-54    12-20-54
77-54    12-20-54
6-55    3-7-55
7-55    3-7-55
8-55    3-7-55
14-55    4-4-55
19-55    5-2-55
22-55    5-16-55
25-55    6-6-55
   (b)    The following ordinances and parts of ordinances in force on June 6, 1955, are hereby repealed as of the effective date hereof because they are deemed to be obsolete, superseded or repealed by implication.
Ord. No.    Date
293    7-13-38
 
1944 Code (Ord. 580) 
§§2.2 to 18.22
§§20.2 to 20.50
§§20.54 to 20.62
§§20.66 to 20.76
§§20.80 to 20.84
§§20.88 to 20.92
§§20.96 to 20.98
§§20.102 to 20.104
§§20.108 to 20.110
§§20.118 to 20.152
§§20.158 to 20.194
§20.206
§§20.210 to 20.214
§§20.218 to 20.224
§§28.2 to 28.16
§§30.2 to 30.4
§30.8
§30.16
§§32.2 to 32.6
§§32.12 to 32.18
§§34.2 to 34.18
§§36.20 to 36.30
§36.56
§§38.2 to 38.18
§§50.2 to 50.18
§§54.12 to 54.18
§§60.2 to 60.4
§§60.8 to 60.10
§§62.4 to 62.8
§§64.4 to 64.8
§§64.12 to 64.14
§§64.22 to 64.24
§§66.2 to 82.4
Ord. No.    Date
648    3-20-46
654    5-1-46
717    3-15-48
749    6-20-49
765    12-29-49
769    1-3-50
777    1-16-50
776    1-25-50
792    5-15-50
8-51    5-21-51
9-51    5-21-51
11-51    6-25-51
20-51    7-16-51
29-52    7-14-52
35-52    8-18-52
36-52    9-8-52
50-52    10-20-52
9-53    2-16-53
11-53    2-16-53
23-53    5-4-53
25-53    5-4-53
39-53    7-6-53
34-54    5-17-54
60-54    10-18-54
69-54    11-1-54
(Ord. 37-55. Passed 8-15-55.)
101.12 PRIOR ORDINANCES NOT AFFECTED BY REPEAL.
   The repeal of ordinances as provided in Section 101.11 shall not affect:
   (1)    Any offense or act committed or done, any penalty or forfeiture incurred or any contract or right established or accruing before June 7, 1955;
   (2)    Any ordinance or resolution promising or guaranteeing the payment of money by or to the City or authorizing the issuance of any bonds of the City, or any evidence of the City's indebtedness or any contract or obligation assumed by the City;
   (3)    The administrative ordinances or resolutions of Council not in conflict or inconsistent with the provisions of the Codified Ordinances;
   (4)    Any right or franchise conferred by any ordinance or resolution of Council on any person or corporation;
   (5)    Any ordinance naming, relocating or vacating any street or public way;
   (6)    Any ordinance levying or imposing taxes, assessments or charges;
   (7)    Any salary ordinance;
   (8)    Any prosecution, suit or other proceeding pending, or any judgment rendered on or prior to June 7, 1955, and
   (9)    Any ordinance which may be adopted by Council after June 6, 1955.
      (Ord. 37-55. Passed 8-15-55.)
101.13 PUBLICATION.
   The City Clerk shall cause each component code, except the Building Code and the Electrical Code, to be printed in separate pamphlet or book form, and thereupon assemble all such component codes into not less than 200 complete books, as "The Codified Ordinances of the City of Fairborn, Ohio, 1955," for certification as to correctness by the Mayor and the City Clerk. The City Clerk shall attach one such complete book to the original manuscript copy of this Adopting Ordinance, as provided in Section 101.02. He shall deliver one complete book to the City Manager, one to each member of Council, one to the head of each department and division of the City, and a complete book, or such component codes, to the employees in each department or division as may be requested by the director or head thereof. He shall sell the complete book and the codes separately, at such prices as Council from time to time may fix. The City Clerk shall have authority to exchange copies of the Codified Ordinances with other cities extending like courtesy to the City of Fairborn. The City Clerk shall prepare and distribute, periodically, the amendments and supplements to the Codified Ordinances.
(Ord. 37-55. Passed 8-15-55.)
101.14 PUBLIC NOTICE.
   The City Clerk shall cause to be published in the manner required by law a notice of the enactment of this ordinance containing the title hereof and a summary of the new matter contained in the codification, and, immediately after the expiration of the period of such publication, the City Clerk shall enter on the record of ordinances a certificate stating in which newspaper and on what dates such publication was made.
(Ord. 37-55. Passed 8-15-55.)
105.01 REGULATIONS FOR NUMBERING.
   All residences, business buildings, shops and manufacturing establishments in the City shall be numbered according to the provisions of this chapter.
(Ord. 58-74. Passed 12-16-74.)
105.02 DUTY TO NUMBER.
   It shall be the duty of every property owner, tenant or occupant of stores, houses, shops, residences, buildings and manufacturing establishments within the City to number such buildings and maintain such numbering in plain and legible figures placed in a conspicuous place or places on the building facing the street from which the building is numbered, and on the area of primary entry if entry does not face the street from which the building is numbered. Such number shall not be permitted to become covered, hidden or illegible.
(Ord. 58-74. Passed 12-16-74.)
105.03 NUMBER, SIZE AND SPECIFICATIONS.
   The property owner, tenant or occupant of any residential building shall post on the building, in accordance with Section 105.02, the number thereof which shall be either Arabic numerals or English words, at least three inches high, and of a contrasting color to the structure on which they are mounted.
   The property owner, tenant or occupant of any commercial, industrial or institutional building shall post on the building, in accordance with Section 105.02, the number thereof which shall be either Arabic numerals or English words, of a contrasting color to the structure on which they are mounted, at least three inches high if the building is less than twenty feet from the front lot line and at least six inches high if the building is more than twenty feet from the front lot line.
(Ord. 58-74. Passed 12-16-74.)
105.04 SYSTEM OF NUMBERING.
   The numbering shall be done with reference to Central Avenue east and west, as such street may run east and west, beginning at a point nearest Central Avenue; with reference to Main Street north and south, as such street may run north and south beginning at a point nearest Main Street, and in such manner that each twenty feet of street frontage shall constitute one house number, the even numbers to the east and south sides of the streets and the odd numbers to the west and north sides of the streets, avenues and drives.
(Ord. 58-74. Passed 12-16-74.)
105.05 MAP OF CITY.
   An official map of the City shall be made by the City Engineer, showing each lot and the assigned numbers to each lot, and shall be on file in the office of the City Engineer.
(Ord. 58-74. Passed 12-16-74.)
105.06 DUTY OF CITY MANAGER.
   It shall be the duty of the City Manager or his designee to enforce this chapter.
(Ord. 58-74. Passed 12-16-74.)
105.07 RECORD OF CERTIFICATES.
   The City Engineering Division shall issue and keep a record of all certificates for numbers issued for all buildings to be constructed, or all existing single units which are to be remodeled, into multi-unit buildings. House number certificates are to be issued at the time building permits are obtained.
(Ord. 58-74. Passed 12-16-74.)
105.08 RECORD OF NOTICES.
   The City shall also issue and keep a record of all notices issued to every property owner, tenant or occupant whose number of such residence, building, shop or manufacturing establishment does not conform with this chapter or the House Number Plat of the City. The City shall issue such notice by personal service or mailing, and the method of service shall be so indicated on the House Number Notice, with the date of service.
(Ord. 58-74. Passed 12-16-74.)
105.09 FAILURE TO PLACE HOUSE NUMBERING ON BUILDING.
   Failure to place house numbers on the building within fifteen days after its completion, or the completion of remodeling, shall be deemed an offense and shall constitute a violation of this chapter.
(Ord. 58-74. Passed 12-16-74.)
105.10 FAILURE TO ABIDE BY NOTICE.
   Failure to abide by the order of the House Number Notice within fifteen days shall be deemed an offense and shall constitute a violation of this chapter.
(Ord. 58-74. Passed 12-16-74.)
105.99 PENALTY.
   Whoever violates any provision of this chapter shall be deemed guilty of a misdemeanor and shall be fined not more than five dollars ($5.00). Each day's continuance of a violation shall be deemed a separate offense.
(Ord. 58-74. Passed 12-16-74.)
107.01 DEFINITIONS.
   As used in this chapter:
   (a)    "Clerk" means the City Clerk.
   (b)    "Day" means calendar day.
   (c)    "Meeting" means any prearranged discussion of the public business of the public body by a majority of its members.
   (d)    "Oral notification" means notification given orally either in person or by telephone, directly to the person for whom such notification is intended, or by leaving an oral message for such person at the address, or if by telephone at the telephone number, of such person as shown on the records kept by the Clerk under this chapter.
   (e)    "Post" means to post in an area accessible to the public during the usual business hours at the Fairborn Municipal Building and at the following locations: The First National Bank of Fairborn, 1 West Main Street, Fairborn, Ohio; and The Farmers and Merchants Bank of Fairborn, Main and Wright Streets, Fairborn, Ohio.
   (f)   "Public body" means any board, commission, committee or similar decision making body of the City, including Council.
(Ord. 2-1976. Passed 2-17-76.)
107.02 PUBLIC MEETINGS.
   Subject to the provisions of Section 107.05, all meetings of any public body are declared to be public meetings open to the public at all times. The minutes of a special or regular meeting of any public body shall be promptly recorded and open to public inspection.
(Ord. 2-1976. Passed 2-17-76.)
107.03 NOTICE OF MEETINGS.
   (a)    No public body shall hold a regularly scheduled meeting without first having posted notice or given written or oral notification to "The Fairborn Daily Herald", or any other newspaper of general circulation in the City, not less than twenty-four hours before such meeting, of the time and place of the meeting.
   (b)    No public body shall hold a special meeting without first having posted notice or given written or oral notification to "The Fairborn Daily Herald", or any other newspaper of general circulation in the City, not less than twenty-four hours before such meeting, of the time, place and purpose of the meeting. No special meeting shall be held unless a representative of the public body has given at least twenty-four hours' notice thereof to the news media that have requested notification, such notice to be given by means of telephone to the person representing each branch of the news media, who has been designated as the official recipient of such advance notice. However, twenty-four hours' notice shall not be required in the case of an emergency requiring immediate official action. The member or members of the public body calling the meeting to consider the emergency shall notify the requesting news media immediately of the time, place and purpose of the meeting. Any long distance telephone call to accomplish such notice shall be at the expense of the requesting news media.
(Ord. 2-1976. Passed 2-17-76.)
107.04 MEETING NOTICE REQUESTS.
   Any person, upon request and upon providing in advance to the Clerk self-addressed envelopes with the proper amount of U.S. postage stamps affixed, may obtain notice, by regular U.S. mail, of any meeting, regular or special, at which any specified type of public business is to be discussed. Advance notification should consist of mailing the agenda of meetings. Such advance notification shall terminate when the supply of self-addressed and stamped envelopes is depleted.
(Ord. 2-1976. Passed 2-17-76.)
107.05 EXECUTIVE SESSIONS.
   The members of a public body may hold an executive session only at a regular or special meeting for the sole purpose of the consideration of any of the following matters:
   (a)    Unless the public employee, official, licensee or regulated individual requests a public hearing to consider the appointment, employment, dismissal, discipline, promotion, demotion or compensation of a public employee or official, or the investigation of charges or complaints against a public employee, official, licensee or regulated individual. Except as otherwise provided by law, no public body shall hold an executive session for the discipline of an elected official for conduct related to the performance of his official duties or for his removal from office.
   (b)    To consider the purchase of property for public purposes, or for the sale of property at competitive bidding, if premature disclosure of information would give unfair competitive or bargaining advantage to a person whose personal, private interest is adverse to the general public interest. No member shall use this subsection as a subterfuge for providing covert information to prospective buyers or sellers. A purchase or sale of public property is void if the seller or buyer of the public property has received covert information from a member that has not been disclosed to the general public in sufficient time for other prospective buyers and sellers to prepare and submit offers.
   (c)    Conferences with an attorney for the public body, concerning disputes involving the public body that are the subject of pending or imminent court action.
   (d)    Preparing for, conducting or reviewing negotiations or bargaining sessions with public employees concerning their compensation or other terms and conditions of their employment.
   (e)    Matters required to be kept confidential by Federal law or rules or State statutes.
   (f)    Specialized details of security arrangements where disclosure of the matters discussed might reveal information that could be used for the purpose of committing, or avoiding prosecution for, a violation of the law.
   The minutes of any such executive session need only reflect the general subject matter of discussions held during such session.
(Ord. 2-1976. Passed 2-17-76.)
107.06 CONFLICTING ORDINANCES.
   The provisions of this chapter shall supplement, or supersede if contrary thereto, any provision in the ordinances of the City pertaining to meetings of public bodies of the City.
(Ord. 2-1976. Passed 2-17-76.)
111.01 MEETINGS.
   (a)   Regular Meetings. The regular meeting of Council shall be held at 6:00 p.m. on the first and third Mondays of each and every month, provided, however, that if the day of any regular meeting falls on January l (New Year's Day), the third Monday in January (Martin Luther King Day), the last Monday in May (Memorial Day), July 4 (Independence Day), the first Monday in September (Labor Day), November 11 (Veteran's Day), December 24 (Christmas Eve), December 25 (Christmas Day) or December 31 (New Year's Eve), such regular meeting of Council shall be held at 6:00 p.m. on the day following such holiday.
   (b)    Adjourned Meetings. Regular meetings may be adjourned from day to day, but if a regular meeting is adjourned to a day other than the day immediately following the regular meeting day, all members of Council absent from the regular meeting shall be given at least twelve hours' notice of such adjourned meeting, unless right to notice is waived in writing.
   (c)    Special Meetings. The Mayor or any four members of Council may call a special meeting for any time upon at least twelve hours' written notice to each member, served personally or left at his usual place of business, provided, however, that if all members of Council waive, in writing, their right to notice, a special meeting may be held without a waiting period.
   (d)    Notice of Special Meetings. The notice of a special meeting shall specify the particular business to be presented for consideration at such special meeting, and no action shall be taken on any business or legislation presented at such special meeting which is not specified in such notice, unless all members of Council are present.
   (e)    Rescheduled Meetings. Nothing herein shall prevent Council from rescheduling a regular meeting of Council provided that Council action is taken prior to the meeting proposed for rescheduling.
   (f)    Cancelled Meetings. Council is authorized to cancel a regularly scheduled meeting for any reason it deems appropriate, provided that notice of the cancellation occurs prior to the regularly scheduled meeting, and Council meets at least once every month consistent with Charter Section 2.12. In case of an emergency involving inclement weather or other unforeseen circumstances, the Mayor is authorized to cancel a regularly scheduled meeting of Council. The business to be conducted at the meeting cancelled for the reasons involving an emergency shall be presented at the next regularly scheduled meeting or at a special meeting of Council. (Ord. 17-14. Passed 5-19-14.)
111.02 ORDER OF BUSINESS.
   The business of regular meetings of the Council shall be conducted in the following order:
   (a)    Mayor's Call to Order;
   (b)    Roll call;
   (c)    Pledge of Allegiance;
   (d)    Approval of minutes;
   (e)    Prescheduled;
   (f)   Old business;
   (g)    New business;
   (h)   Citizen comments;
   (i)   City Manager’s report;
   (j)    City Council Comment and Reports and communications from the Mayor and other City officials;
   (k)    Adjournment.
      (Ord. 17-14. Passed 5-19-14.)
111.03 PRESIDING OFFICER.
   The Mayor shall act as presiding officer of Council at all regular and special meetings. In his or her absence the Deputy Mayor shall so act. In the absence of the Deputy Mayor, Council shall appoint a temporary chairman from among its members to preside at such meetings.
(Ord. 17-14. Passed 5-19-14.)
111.04 RULES ADOPTED.
   Robert's Rules of Order, Revised Edition, shall govern Council in all cases where they are applicable and not inconsistent with the City Charter or any law adopted by Council.
(Ord. 17-14. Passed 5-19-14.)
111.05 POLICY ON CITY AWARDS.
   (a)    The policy of awarding keys to the City, plaques, certificates and awards in the recognition of distinguished persons, service to the community, donations to the City, heroic deeds and actions, and the demonstration of civic pride and beautification is hereby adopted.
   (b)    Keys to the City, plaques, certificates and awards may be presented to deserving persons, firms and corporations by the Mayor or Council, the City Manager and the boards, committees and commissions of the City, with the approval of the City Manager or Council.
   (c)    The Finance Director is hereby authorized to expend funds from the General Fund of the City for the purchase of keys to the City, plaques, certificates and awards for such purposes.
(Ord. 17-14. Passed 5-19-14.)
111.06 CITY ORGANIZATION CHART.
   The City Organization Chart set forth in Exhibit "A" is hereby adopted.
EXHIBIT A
 
(Ord. 17-14. Passed 5-19-14.)
111.07 CITIZEN COMMENTS.
   The Council shall afford any citizen of the City of Fairborn desiring to speak an opportunity to speak at any regular meeting of the Council. The Council shall, by its rules, regulate the frequency, time, place upon the agenda, and rules of conduct of such persons to assure an orderly and efficient consideration of its business.
(Ord. 17-14. Passed 5-19-14.)
113.01 DUTIES.
   (a)    The City Clerk shall have the following duties:
      (1)    He shall be responsible for handling annexation documents as determined by laws of the State of Ohio.
      (2)    He shall maintain Council's approved rules and regulations.
      (3)    He shall be responsible for posting, publishing, advertising and certifying any Council legislation as may be required.
      (4)    He shall be responsible for the custody, maintenance, distribution and sale of copies of the Codified Ordinances, City Charter, ordinances, resolutions and other public documents of the City.
      (5)    He shall be responsible for recording Council meeting minutes and shall assure that the minutes are accessible, safe and permanent.
      (6)    He shall be responsible for certifying the sufficiency of initiative and referendum petitions and performing other acts as required by the Charter or laws of the State of Ohio.
      (7)    He shall be responsible for publishing and serving notices, taking minutes during hearings and maintaining records thereof.
      (8)    He shall perform the duties required by the laws of the State of Ohio to establish special assessment districts.
      (9)    He shall insure that approved legislation shall be authenticated by the signature of the Mayor and Clerk. The Clerk's seal and certification shall be used to certify or attest to genuineness.
      (10)    He shall participate as a member of the Municipal Records Commission to review records disposal lists submitted by offices of the City.
      (11)    He shall file with the Board of Elections necessary tax levies, issues, and initiative and referendum petitions for voter approval.
      (12)    He shall be present at all Council meetings or other meetings as may be required and attend to the needs of Council.
      (13)    He shall make available upon request Council minutes, ordinances, resolutions, agendas, publications and other records that may be maintained by City Clerk.
      (14)    He shall be responsible for the distribution of Financial Disclosure Statement forms to City officials.
      (15)    He shall be responsible for handling requests for liquor licenses and notifying the State as to the City's position on such requests.
      (16)    He shall perform such other duties that may be assigned to him by Council or the City Manager.
(Ord. 7-89. Passed 2-20-89.)
115.01 PROCEDURE FOR RESOLUTION PASSAGE.
   The procedure for passage of a resolution shall be as follows:
   (a)    A resolution shall be in written form and may be introduced by any member of Council.
   (b)    A resolution shall be read one time and may be read by title only or in its entirety.
   (c)    A resolution may be adopted by the affirmative vote of the majority of the Council members present. The vote shall be by roll call.
   (d)    Unless otherwise provided for by the Charter or ordinance, no waiting period, notice, public hearing or publication shall be required and a resolution shall become effective upon its adoption.
(Ord. 9-88. Passed 2-15-88.)
123.01 STAFF SUPPORT FOR MAYOR AND COUNCIL.
   The City Manager shall provide necessary staff support for the Mayor and Council as needed for the performance of their duties.
(Ord. 8-89. Passed 2-20-89.)
125.01 INVESTMENT COMMITTEE; MEMBERSHIP, DUTIES.
   The City Manager, the City Solicitor and the Director of Finance shall constitute an Investment Committee, which shall investigate all investments of surplus funds of the City and shall recommend to Council its findings and the disposition thereof, and the kind of investment or investments which should be made in regard thereto, as is permissible under the law and for the best interests of the City.
(Ord. 22-52. Passed 5-23-52.)
125.015 INVESTMENT AND DEPOSIT POLICY.
   (a)   The investment policy prepared by the Director of Finance and approved by the City Manager and now on file in the office of the City Manager is hereby approved with such modifications, changes and supplements as are necessary or desirable for the purposes thereof as the City Manager, in the exercise of that degree of judgment and care as set forth in such policy, shall approve. A copy of such Investment and Deposit Policy is attached to original Ordinance 37-86, as Exhibit “A”.
   (b)   The Director of Finance is authorized and directed to enter into the necessary agreements to implement this policy and to invest public moneys pursuant to and in compliance with the terms of such policy.
   (c)   The Director of Finance and the City Manager shall be relieved from any liability for the loss of any public moneys deposited or invested pursuant to and in compliance with such policy, including, but not limited to, losses occasioned by the sale of any instruments, securities or obligations, the closing of any deposit accounts or the failure of any depository.
(Ord. 37-86. Passed 10-6-86.)
   (d)   The Investment and Deposit Policy has been amended as follows:
   Ordinance    Passed
   50-92   8-3-92
   80-93   11-1-93
   46-95   12-4-95
   51-96   11-4-96
125.02 FEDERAL GENERAL REVENUE SHARING TRUST FUND.
   (a)   There is hereby established a special fund to be known as the Federal General Revenue Sharing Trust Fund under the provisions of Ohio R.C. 5705.12.
   (b)   All moneys paid to the City under the State and Local Fiscal Assistance Act of 1972 shall be credited to the Fund and expended in accordance with the terms and provisions of the Federal act.
(Ord. 46-72. Passed 11-20-72.)
125.03 ANTI-RECESSION AID TRUST FUND.
   (a)   There is hereby established a special fund to be known as the Anti-Recession Aid Trust Fund under the provisions of Ohio R.C. 5705.12.
   (b)   All moneys paid to the City under the State and Local Fiscal Assistance Act of 1976 shall be credited to such Fund and expended in accordance with the terms and provisions of the Federal act.
(Ord. 12-77. Passed 5-2-77.)
125.04 URBAN REDEVELOPMENT TAX INCREMENT EQUIVALENT FUND.
   (a)   An Urban Redevelopment Tax Increment Equivalent Fund is hereby established into which shall be deposited service payments in lieu of taxes distributed to the City by the County Treasurer as provided in Ohio R.C. 5709.42.
   (b)   The moneys deposited in such Fund shall be used for community development purposes.
(Ord. 71-78. Passed 12-4-78.)
125.05 BUILDING AND LANDS DEPRECIATION RESERVE FUND.
   (a)   There is hereby established a depreciation reserve fund to be known as the Building and Lands Depreciation Reserve Fund under the provisions of Ohio R.C. 5705.12.
   (b)   Three percent (3%) of City Income Tax revenues shall be credited to such Fund annually and may be expended only by authorization of Council for the purchase, lease, maintenance, repair, renovation, or construction of Municipal buildings and lands, excluding park lands.
(Ord. 68-80. Passed 12-15-80.)
125.06 SELF-INSURANCE CONTRIBUTIONS HOLDING FUND.
   (a)   There is hereby established, effective April 1, 1982, within the budgetary accounts of the City, a special fund to be known as the Self-Insurance Contributions Holding Fund.
   (b)    The Finance Director is hereby authorized to transfer to this Fund moneys which have been appropriated in the various funds of the City for the payment of a group health insurance plan entailing basic hospital benefits, basic surgical benefits, major medical benefits, prescription drug and dental benefits for full-time City personnel.
   (c)    The Director is authorized to pay the expenses of a third party administrator for the review of all claims to be paid from such Fund.
   (d)    The Director is authorized to pay the claims which have been reviewed and approved by the third party administrator, from the moneys which have been deposited to this Fund.
   (e)    The moneys which have been previously appropriated and subsequently transferred to this Fund shall be invested separately and the interest shall accrue to the benefit of this special Fund.
(Ord. 16-82. Passed 4-5-82.)
125.07 EQUIPMENT MAINTENANCE INVENTORY FUND.
   (a)    There is hereby established an Internal Service Fund to be known as the Equipment Maintenance Inventory Fund under the provisions of Ohio R.C. 5705.12.
   (b)    All reimbursements, transfers and miscellaneous revenues shall be credited to such Fund annually, and may be expended only by authorization of Council for the purchase of vehicle parts, fuel and equipment necessary to maintain the vehicle fleet and related equipment.
   (c)   Excess reserves as determined by Council may be transferred to the Vehicle Depreciation Fund (fund number 407).
(Ord. 11-04. Passed 3-1-04.)
125.08 MUNICIPAL MOTOR VEHICLE LICENSE FEE FUND.
   (a)    There is hereby established a Special Revenue Fund to be known as the "Municipal Motor Vehicle License Fee Fund" under the provisions of Ohio R.C. 5705.12.
   (b)    All municipal five dollar ($5.00) annual motor vehicle license tax fees shall be credited to such Fund annually, and may be expended only by authorization of Council for the aforesaid purposes.
(Ord. 14-88. Passed 3-7-88.)
125.09 DRUG TASK FORCE GRANT FUND.
   (a)    There is hereby established a special revenue fund to be known as the "Drug Task Force Grant Fund" under provisions of Ohio R.C. 5705.09.
   (b)    All money received by the City dedicated for that purpose shall be credited to that Fund annually and may be expended only by authorization of Council for the implementation and operation of the Drug Task Force Program.
(Ord. 37-89. Passed 7-3-89.)
125.10 CORRUPT ACTIVITIES OFFENSES FUND.
   (a)    There is hereby created a Corrupt Activities Offenses Fund, pursuant to Ohio R.C. 2933.43 into which shall be deposited the proceeds from the sale of contraband and/or money seized from the sale of property forfeited and/or money seized pursuant to Ohio R.C. 2923.32.
   (b)    Moneys deposited into the Corrupt Activities Offenses Fund shall be disbursed and used for any of the following purposes, and for no other purposes:
      (1)    To pay the costs of protracted or complex investigations or prosecutions;
      (2)    To provide reasonable technical training or expertise;
      (3)    To provide matching funds to obtain federal grants to aid law enforcement; or
      (4)    To provide funds for such other law enforcement purposes as Council shall determine to be appropriate.
   (c)    Moneys deposited in or credited to the Corrupt Activities Offenses Fund shall not be used to meet the operating costs of the City that are unrelated to law enforcement.
(Ord. 22-91. Passed 5-6-91.)
125.11 LAW ENFORCEMENT FUND.
   (a)    There is hereby created a Law Enforcement Fund, pursuant to Ohio R.C. 2933.43(D)(4) into which shall be deposited the proceeds from the sale of contraband and/or money seized as contraband.
(Ord. 5-87. Passed 2-2-87.)
   (b)    Moneys deposited in the Law Enforcement Fund shall be disbursed and used for any of the following purposes, and no other purposes:
      (1)    To pay the costs of protracted or complex investigations or prosecutions;
      (2)    To provide reasonable technical training or expertise;
      (3)    To provide matching funds to obtain Federal grants to aid law enforcement activities;
      (4)    In the support of D.A.R.E. programs or other programs designed to educate adults and/or children with respect to the dangers associated with the use of drugs of abuse; and
      (5)    To provide funds for such other law enforcement purposes that Council determines to be appropriate.
(Ord. 23-91. Passed 5-6-91.)
   (c)    Moneys deposited in or credited to the Law Enforcement Fund shall not be used to meet the operating costs of the City that are unrelated to law enforcement.
(Ord. 5-87. Passed 2-2-87.)
125.12 FEDERAL FORFEITURES FUND.
   (a)    There is hereby created a Federal Forfeitures Fund, pursuant to Ohio R.C. 2933.43, into which shall be deposited all proceeds from federal forfeitures received by the Police Department.
   (b)    Moneys deposited into the Federal Forfeitures Fund shall be disbursed and used only for law enforcement purposes. However, no such moneys so deposited shall be used for salaries.
   (c)    Moneys deposited and/or credited to the Federal Forfeitures Fund shall not be used to meet the operating costs of the City that are unrelated to law enforcement.
(Ord. 26-91. Passed 5-20-91.)
125.13 VEHICLE DEPRECIATION FUND.
   There is hereby established a special revenue fund to be known as the Vehicle Depreciation Fund.
(Ord. 52-91. Passed 8-19-91.)
125.14 CREDITING OF INTEREST EARNED BY MONIES COLLECTED IN THE BOND RETIREMENT FUND.
   (a)   Investment earnings on the Bond Retirement Fund shall be credited to the General Fund.
(Ord. 46-07. Passed 11-5-07.)
125.15 STATE ROADWORKS DEVELOPMENT FUND.
   There is hereby established a special revenue fund to be known as the State Roadworks Development Fund.
(Ord. 34-95. Passed 9-18-95.)
   125.16 FAIRBORN CITY SCHOOLS TAX SHARING FUND.
   There is hereby established a trust fund to be known as The Fairborn City Schools Tax Sharing Fund.
(Ord. 36-95. Passed 9-18-95.)
126.01 DEFINITIONS.
   For the purpose of this chapter, the following terms, phrases and words shall have the meaning given herein. The word “shall” is always mandatory and not merely directory.
   (a)   “City” means the City of Fairborn, Ohio.
   (b)   “Annual budget” means the final budget document approved by Council containing planned expenditures by fund.
   (c)   “Contractual services” means any services contracted by the City including but not limited to all professional services, printing, advertising, telecommunications, utilities, banking, insurance; leases for all grounds, buildings, vehicles, equipment and office or other space required; and the rental, repair or maintenance of equipment and machinery.
   (d)   “Commodities” means and includes all supplies, materials, repair parts and minor equipment.
   (e)   “Capital Outlay” means land, buildings, equipment, vehicles and other capital improvements, that generally have a useful life greater than one year.
   (f)   “Personal property” means any property that is movable and not attached to the land. (Ord. 39-14. Passed 2-5-15.)
126.02 AUTHORIZATION.
   The City Manager is authorized to purchase or contract for all contractual services, commodities and capital outlay needed by the City or any of its departments, divisions or agencies and to sell property not needed for Municipal purposes.
   In exercising this authority the City Manager shall:
   (a)   Act to procure for the City contractual services, commodities and capital outlay at the least expense to the City consistent with delivery and quality requirements.
   (b)   Encourage competition and endeavor to obtain as full and open competition as possible on all purchases.
   (c)   Following the approval by Council of procurement policies and procedures, the City Manager shall cause to be published a Purchasing Manual detailing such procurement policies and procedures of the City.
   (d)   Be authorized to refuse to consider any bid from any person, firm or corporation that is in arrears or in default to the City upon a debt or contract or that is in default as a surety or otherwise, upon any obligation of the City, or has failed to perform faithfully any previous contract with the City.
   (e)   Issue no purchase order or contract until the Finance Director has certified that there is to the credit of the using agencies concerned a sufficient unencumbered appropriation balance, in excess of all unpaid obligations, to defray the amount of such purchase order or contract.
   (f)   Have the authority to join with other units of government in cooperative purchasing plans when the best interests of the City would be served thereby.
   (g)   Purchase and contract in accordance with the annual budget and appropriation ordinance as approved by Council.
   (h)   Have the authority to sell City personal property which has become unsuitable for public use and is not needed for Municipal purposes.
      (Ord. 12-14. Passed 4-7-14.)
126.03 FORMAL CONTRACT PROCEDURE.
   (a)   All contractual services, commodities, and capital outlay except as otherwise provided herein, when the estimated cost thereof exceeds the amount specified in Ohio Revised Code Section 9.17, shall be purchased by formal written contract from the lowest and best responsible bidder, after due notice inviting proposals. The notice inviting bids shall:
      (1)   Be published twice in at least one official newspaper in the City;
      (2)   Include a general description of the items to be purchased or sold;
      (3)   State where bid forms and specifications may be secured;
      (4)   State the date, time and place for opening bids.
   (b)   The sealed bids shall be opened in public at the date, time and place stated in the notice inviting bids. A tabulation of all bids received shall be posted for public inspection.
   (c)   The City Manager shall have the authority to reject all bids when it is in the public interest to do so.
   (d)   The purchase of petroleum products shall be an exception to this section. Gasoline, diesel fuel and all other petroleum products may be purchased based upon informal competitive quotes and without Council approval by resolution.
   (e)   All sales of personal property which has become obsolete and unusable and is not needed for Municipal purposes, when the estimated value exceeds fifteen thousand dollars ($15,000) shall be sold to the highest responsible bidder, after due notice inviting proposals.
   (f)   In exercising the provisions of this section, the City Manager is authorized and directed to establish the conditions of each competitive bidding pursuant to this chapter including but not limited to the necessity, type and amount, if any, of bid or performance surety, time for performance, penalties or bonuses for late or early performance, specifications, experience, qualifications, disclosure of interested parties, alternatives, conditions of substitutions and form of contract.
(Ord. 12-14. Passed 4-7-14; Ord. 17-25. Passed 7-21-25.)
126.04 EXCEPTIONS TO THE FORMAL CONTRACT PROCEDURE.
   (a)   The City Manager, with Council approval by resolution, may make purchases and expenditures that exceed seventy-seven thousand two hundred fifty dollars ($77,250), without formal advertising, in the following instances:
      (1)   In case of emergency. In case of emergency which requires immediate purchase of supplies or contractual services. In such cases a copy of the order issued shall be filed with the City Clerk, together with a certificate from the City Manager, stating the facts of the emergency.
      (2)   One source of supply. When only one source of supply is available and the City Manager shall so certify. The certification of such a condition shall be accompanied by a statement of facts from which it has been concluded that the vendor is the only source of supply.
      (3)   Professional services. When the services are required to be performed by the contractor in person and are of a technical and professional nature or under City supervision and paid for on a time basis.
      (4)   Contract renewals. When a monthly or yearly contract is up for renewal and it has been determined by informal solicitation that an extension or renewal under option provisions would be in the public interest.
      (5)   Cooperative purchasing programs. When a governmental cooperative purchasing program is utilized, such as programs offered through the State of Ohio and the federal government.
      (6)   No useful purposes to be accomplished. Formal advertising is not required where it is impractical and can accomplish no useful purposes. This determination must be made on an individual basis and be supported by factual conclusions.
      (7)    Purchase of used equipment. Council may authorize the purchase, without competitive bidding, used equipment or supplies at an auction open to the public or at a public sale.
      (8)    Construction Manager at Risk Proiects. Projects the City determines to be best suited to the Construction Manager at Risk delivery model. The procurement process shall be developed based on the needs of the City and the nature of the specific project and shall not be required to comply with Chapter 153 of the Ohio Revised Code. The Construction Manager at Risk shall be required to provide a performance and payment bond in the same form as that set forth in Section 153.5 71 of the Ohio Revised Code. The standard of award for Construction Manager at Risk projects shall be a "best value" standard.
      (9)    Design-Build Projects. Projects the City determines to be best suited to the Design-Build delivery model. The procurement process shall be developed based on the needs of the City and the nature of the specific project and shall not be required to comply with Chapter 153 of the Ohio Revised Code. The Design-Builder shall be required to provide a performance and payment bond in the same form as that set forth in Section 153.571 of the Ohio Revised Code. The standard of award for Design-Build projects shall be a "best value" standard.
      (10)    Energy Savings Performance Contracts. Projects the City determines to be best suited to make building improvements that reduce energy and water use and increase operational efficiency.
      (11)   Other Programs. Any other program or method permitted by the Ohio Revised Code which City Council determines is in the best interest of the City.
      (12)    Cybersecurity Purchases. Purchases for any hardware, software, service, or consulting engagement primarily intended to prevent, detect, respond to, or remediate unauthorized access, data breaches, cyberattacks, or other threats to the City's information technology infrastructure, as further defmed and regulated in Section 126.12.
         (Ord. 20-22. Passed 7-18-22; Ord. 36-25. Passed 12-15-25.)
126.05 PURCHASING METHODS THRESHOLDS; CITY SOLICITOR CONTRACT REVIEW; PURCHASE ORDER STANDARD TERMS AND CONDITIONS.
   All purchases of contractual services, commodities, and capital outlay shall be made in accordance with the purchasing methods, thresholds, and procedures established in this Section 126.05 and the current Purchasing Manual adopted by the City pursuant to Section 126.02(c) of the Fairborn Codified Ordinances, which is hereby incorporated by reference as if fully rewritten herein.
   (a)    Purchasing Thresholds. All purchases of contractual services, commodities, and capital outlay shall comply with the purchasing method thresholds established as follows:
 
Purchase Amount
Purchasing Method
$0 - $4,999
Direct Purchase - no quotes required
$5,000 - $39,999
3 informal quotes
$40,000 - $77,249
3 solicited quotes
$77,250 and above
Formal Competitive Bidding Process
$27,309 or greater
Construction Projects: Check for Prevailing Wage requirements before proceeding
   (b)    Purchasing Methods. The purchasing methods are defined as follows:
      (1)    Direct Purchase. Routine purchases under five thousand dollars ($5,000) where efficiency is prioritized and no competitive quotes are required. Direct purchases may be obtained through a proper purchase order requiring only the approval of the Department Head initiating the purchase request and the Finance Director.
      (2)    Informal Quotes. Written quotations from at least three (3) qualified vendors that are documented on company letterhead or email from an authorized representative of the vendor. Selection shall be based on the lowest responsive and responsible bidder or best value to the City.
      (3)    Solicited Quotes. Formal written price estimates obtained by inviting specific vendors to submit detailed quotes with specifications to enable comparison of vendor proposals. Written quotations from at least three (3) qualified vendors shall be documented on company letterhead or email from an authorized representative of the vendor.
      (4)    Formal Competitive Bidding Process. Sealed bids obtained through the formal contract procedure established in Section 126.03 for purchases of seventy-seven thousand two hundred fifty dollars ($77,250) or more, unless an exemption under Section 126.04 applies.
   (c)    Standard Terms and Conditions. All purchases of contractual services, commodities, and capital outlay, and all contracts and purchase orders for purchases at or below the threshold of seventy-seven thousand two hundred forty-nine dollars ($77,249), or as otherwise required by Ohio Revised Code 735.05, shall contain and incorporate the standard terms and conditions ("Standard Terms and Conditions") as established in the then-current Purchasing Manual adopted pursuant to Section 126.02(c). The Standard Terms and Conditions shall be appended to all purchase orders and contracts for purchases of seventy-seven thousand two hundred forty-nine dollars ($77,249) or less, or as otherwise required by Ohio Revised Code 735.05. No deviations from the Standard Terms and Conditions shall be permitted without prior written approval from the City Solicitor and City Manager, which approval shall be documented in the contract file.
   (d)    City Solicitor Contract Review. All contracts for purchases of contractual services, commodities, and capital outlay exceeding seventy-seven thousand two hundred forty-nine dollars ($77,249) shall be reviewed and approved as to form by the City Solicitor prior to execution by the City Manager. The City Solicitor1s review and approval shall be documented in writing and maintained in the City's records.
   (e)    Contract Execution and Documentation. All approved contracts shall be executed by the City Manager and the Finance Director, as the City's Fiscal Officer, in accordance with the City Charter and applicable law. Executed contracts shall be uploaded to the City's financial system of record (MUNIS) and properly documented. No contract shall be binding on the City until signed by both the Finance Director and the City Manager.
      (Ord. 36-25. Passed 12-15-25.)
126.06 COUNCIL APPROVAL OF EXPENDITURES.
   The purchase of contractual services, commodities and capital outlay that are not identified in an annual budget, when the cost thereof exceeds twenty-five thousand dollars ($25,000), must be approved by Council resolution. Expenditures for the purposes and amounts budgeted for contractual services, commodities and capital outlay that are identified in an original annual budget approved as part of an annual appropriation ordinance adopted by Council are considered authorized expenditures and do not require additional approval by Council. (Ord. 36-25. Passed 12-15-25.)
126.07 EMPLOYEE ASSISTANCE.
   Each officer and employee of the City shall provide to the City Manager such assistance in implementing this chapter as the City Manager may from time to time request from such officer or employee.
(Ord. 3-86. Passed 2-18-86.)
126.08 CERTIFICATION.
   Any certification made by the City Manager or the Finance Director pursuant to the provisions of this chapter shall be final and conclusive and shall not be subject to challenge except in the presence of fraud. Any such certification required to be filed by this chapter with the City Clerk, shall be so filed prior to execution of any contract or purchase order or making any award contemplated by this chapter.
(Ord. 29-12. Passed 6-4-12.)
126.09 BLANKET PURCHASE ORDERS.
   (a)    Blanket purchase orders may be prepared against any line item appropriation account over a period not exceeding one year nor extending beyond the current fiscal year.
   (b)   Blanket purchase orders may be prepared in any amounts provided the blanket purchase order does not exceed line item appropriation amounts.
   (c)   Blanket purchase orders may, but need not be, limited to a specific vendor.
   (d)   More than one blanket purchase order may be outstanding at one time against any line item appropriation account, provided the total of all purchase orders in an appropriation account does not exceed the line item appropriation amount.
(Ord. 29-12. Passed 6-4-12.)
126.10 CONTRACTS RELATING TO PUBLIC WORKS.
   The provisions of Ohio R.C. 153.50 through 153.52 shall have no application to any contracts for work and materials on public improvement projects within the City and the Manager may, at his or her discretion, determine that such projects may be bid as a whole and not separately.
(Ord. 30-10. Passed 9-7-10.)
126.11 FAIRBORN BUSINESS FIRST INITIATIVE.
   (a)    In determining the low bid for commodities and equipment, the City shall exercise a preference for local business as provided herein.
       (1)   "Local business" means an individual or business entity that has continuously maintained a permanent office or other permanent facility (such as, but not limited to, a manufacturing facility, warehouse, retail store, or other business purpose site) within the corporate limits of the City for the past (2) successive years preceding the making of a bid and has filed or paid a payroll or earnings tax to the City in the most recent quarter.
       (2)   "Local preference" means that in determining the low bid for commodities and equipment, the City may provide a qualifying local business with a credit equal to five percent (5%) of the lowest and best bid received from a non-local business, subject to a maximum amount of twenty-thousand dollars ($20,000.00). A local business that owes a financial debt to the City resulting from the nonpayment of any tax, fee, lien, service charge or other assessment, or is in arrears or default to the City upon a debt or contract, or has failed to perform faithfully any previous contract with the City, shall not qualify for local preference.
      (3)   "Bid" means the price quoted to the City by the local or non-local business in an invitation to bid, a request for proposal, a request for qualifications or other means of solicitation chosen by the City.
      (4)   "Non-local business" means an individual or business entity that does not meet the definition of being a local business.
   (b)   In all invitations to bid, requests for proposal, requests for qualifications, and other solicitations for purchase of commodities and equipment, the City shall indicate if local preference, as outlined in this section, is applicable in the evaluation and award of bids received.
   (c)   To qualify for local preference, a local business shall include in their bid or proposal documents language certifying the location of their permanent office or permanent facility within the city, the date of establishment of said facility, any financial debts or obligations owed to the City, and, if necessary, shall authorize the City's Tax Department to release necessary information regarding proof of situs and/or tax status.
   (d)   When purchasing commodities and equipment, the City may provide a local business that qualifies for local preference with a credit equal to five percent (5%) of the lowest and best bid received from a non-local or non-qualifying business, subject to a maximum credit of twenty-thousand dollars ($20,000.00). If the lowest bid received is from a non-local or non-qualifying business, the qualifying local business that has submitted a bid to the City may be deemed to be the lowest and best bid if its bid is within five percent (5%) of the lowest bid submitted by the non-local or non-qualifying business. Local preference shall not waive or nullify evaluation of delivery and quality requirements.
   (e)   Ties between a qualifying local business and one or more non-local or non-qualifying businesses shall be broken in favor of the qualifying local business. Ties between two or more qualifying local businesses shall be broken through a coin toss method administered by the City Manager until the winner remains.
   (f)   The provisions of this section shall not be construed to create any private rights, claims or causes of actions on behalf of any person, including, but not limited to, bidders, proposers, and suppliers.
   (g)   The provisions of this section shall not apply to any City contract which is funded in whole or in part with by contributions, grants or loans from any agency of the State of Ohio, the County of Greene, or the United States Government, nor shall a local preference apply where it would be otherwise unlawful to utilize a local preference. Further, the provisions of this section shall not apply to emergency procurements.
   (h)   The City Manager or City Manager's designee is hereby authorized to promulgate reasonable rules and regulations consistent with the provisions of this section for the purpose of fairly and impartially administering the provisions of this section.
(Ord. 36-16. Passed 11-21-16.)
126.12 CYBERSECURITY PUBLIC RECORDS EXEMPTION AND PURCHASING EXEMPTION.
   (a)    Purpose. The purpose of this Section is to protect the security and integrity of the City's information technology systems and data by exempting certain cybersecurity-related purchases from public records disclosure and from City Council purchasing approval, where disclosure or delay could compromise system security.
   (b)    Definitions. For purposes of this Section:
      (1)    Cybersecurity Purchase means any hardware, software, service, or consulting engagement primarily intended to prevent, detect, respond to, or remediate unauthorized access, data breaches, cyberattacks, or other threats to the City's information technology infrastructure.
      (2)    Sensitive Security Information means data whose disclosure could jeopardize the security of the City's networks, information systems, or sensitive operational data.
   (c)    Exemption from Public Records. Pursuant to Ohio Revised Code 149.43(A)(l)(v) and related provisions, the following records are exempt from disclosure:
      (1)    Records identifying cybersecurity vulnerabilities of City information systems.
      (2)    Records detailing software or hardware specifically used to protect against or respond to cybersecurity threats.
      (3)    Contracts, invoices, and purchase orders for cybersecurity purchases, to the extent that disclosure would create a security risk.
   (d)    Exemption from City Council Approval. Notwithstanding any provision of the City Charter or Fairborn Codified Ordinances regarding the approval of purchases, cybersecurity purchases, as defined in Section 126.12(b)(l), may be executed by the Information Technology Director, City Manager, and Finance Director without prior approval of City Council, provided that:
      (1)    The expenditure does not exceed fifty thousand dollars ($50,000) per purchase or two hundred fifty thousand dollars ($250,000) annually.
      (2)    The Information Technology Director or designated official shall maintain a confidential record of all cybersecurity purchases and report a summary to the City Council in executive session at least annually.
      (3)    Emergency cybersecurity expenditures necessary to address an immediate threat to City systems may exceed these thresholds with notice to the Mayor and City Council in executive session as soon as practicable.
   (e)    Confidential Reporting. The City shall maintain an internal, confidential log of cybersecurity purchases and provide an annual executive session report to City Council summarizing expenditures without disclosing sensitive security information.
(Ord. 36-25. Passed 12-15-25.)
128.01 CREATION AND DIRECTOR.
   There shall be a Department of Community Safety, which shall be administered by a Director of Community Safety, who shall be the City Manager acting ex-officio. The Director of Community Safety shall be the executive head of the Police and Fire Departments and shall have all powers and duties connected with and incident to the appointment, regulation and government of these Departments, except as otherwise provided by law. He shall keep a record of his proceedings, a copy of which certified by him shall be competent evidence in all courts.
(Ord. 38-73. Passed 8-20-73; Ord. 60-74. Passed 12-3-74.)
128.02 COMPOSITION.
   The Department of Community Safety shall be composed of two separate divisions: a Police Department, whose head shall be the Chief of Police and a Fire Department, whose head shall be the Fire Chief.
(Ord. 38-73. Passed 8-20-73; Ord. 60-74. Passed 12-3-74.)
128.03 AMBULANCE SERVICE CHARGE.
      (a)    The fee for a patient removal and transport where Basic Life Support (BLS) services are performed is six hundred twenty six and 08/100 dollars ($626.08) plus mileage. The fee for a patient removal and transport where Advanced Life Support (ALS-1) services are performed is nine hundred one and 26/100 dollars ($901.26) plus mileage. The fee for a patient removal and transport where Advanced Life Support (ALS-2) services are performed is one thousand eighty four and 38/100 dollars ($1,084.38) plus mileage. The mileage is fourteen dollars and 38/100 ($14.38) per mile for mileage from the removal site to the medical facility.
 
      (b)    Exceptions for fees due for all services provided by the City will follow Medicare guidelines. (Ord. 07-19. Passed 2-4-19.)
129.01 RESERVE POLICE.
   (a)    Organization.
      (1)    A volunteer department to be hereafter known as the Fairborn Reserve Police Department is hereby established and organized pursuant to Ohio R.C. 737.051. The primary purpose of this Department shall be to assist the Fairborn Police Department in its regular and special duties.
      (2)    All members shall serve on a volunteer basis and the compensation for such service shall be one dollar ($1.00) per year, payable annually.
      (3)    The City Manager is the executive head of the reserve police. He shall make all appointments and removals of reserve police officers, subject to any general regulations prescribed by legislation.
   (b)    Membership.
      (1)    The membership shall be limited to twenty regular (active) members and ten standby (inactive) members. The City Manager may increase the number of regular and standby members.
      (2)    Applications for membership shall be forwarded to the Chief of Police who shall check applicants and recommend approval or disapproval to the City Manager.
      (3)    Reserve police do not have the right to appeal in case of removal or discharge.
      (4)    Applicants shall complete the standard City employee application form.
      (5)    Applicants must pass a physical examination as directed by the City and at the cost of the applicant.
      (6)    Applicants must pass a written and oral examination as specified by the City.
      (7)    All new members shall be required to complete the State approved police course as soon as practical after acceptance. Attendance at training sessions sponsored by the Fairborn Police Department is mandatory.
      (8)    Resignation of any member shall become effective upon written notice to the Chief of Police and return of the badges, patches, uniforms and equipment that were issued to him.
      (9)    Membership in the Fairborn Police Reserve shall be open to both sexes and all races and religions.
      (10)    Members must be a minimum of twenty-one years of age and a maximum of fifty-five years of age. The maximum age may be waived by the City Manager.
      (11)    Members of the reserve police are not eligible for membership in the Police Relief and Pension Fund.
      (12)    Members of the reserve police shall not be in the classified service of the Municipality.
   (c)    Uniform and Equipment.
      (1)    Uniforms and equipment will be prescribed, replaced, furnished by and remain the property of the City.
      (2)    Uniforms will be furnished to active members only.
   (d)    Reserve Rules and Regulations.
      (1)    Reserve members shall be governed by the rules and regulations of the Police Department. Additional rules may be made from time to time by the City Manager. Any violation of these rules and regulations shall be grounds for disciplinary action and/or removal from the unit.
      (2)    Any member on regular duty shall be under the command of the ranking officer on duty in the section to which he is assigned, and under direct command of the patrolman to which he is assigned if on cruiser duty.
      (3)    A member shall drive a patrol car only on orders of, or by permission of a regular officer, and the patrol car will be driven in the manner prescribed by State law and local ordinances for emergency vehicles. The dispatcher will be informed when a reserve member is driving a patrol car.
      (4)    A member on regular duty shall wear the complete uniform in a neat and proper manner.
      (5)    A reserve member on detail at sports events, parades or other special duty will be under orders of the Chief of Police or the regular officer in charge at the time.
(6)    A reserve member will be required to work at least twenty hours per month on regular or special duty with the Police Department in order to remain an active member.
   (e)    Reserve Off-Duty Rules.
      (1)    A member shall not use his badge, wear the uniform or engage in reserve work when not on regular, special or emergency duty.
      (2)    When reporting for any type of duty, the member shall drive any personal or privately owned vehicle in the normal and lawful manner and not as an emergency vehicle.
      (3)    When reporting for any type of duty, the member shall report to the officer in charge and sign the time sheet so that his presence for duty may be noted.
   (f)    Officers. Ranking reserve officers shall be appointed by the Chief of Police and shall be directly responsible to the Chief of Police for the operation of the Police Reserve.
(Ord. 60-80. Passed 11-3-80.)
129.02 CHARGES FOR JAIL, BREATHALIZER AND VIDEOTAPING; TESTIMONY OF OFFICERS.
   (EDITOR'S NOTE: Former Section 129.02 was repealed by Ordinance 11-83, passed March 21, 1983, since the City contracts with other jurisdictions provide for charges for such services.)
129.03 CUSTODY AND DISPOSITION OF PROPERTY.
   (a)    Property which has been lost, abandoned, stolen or lawfully seized or forfeited, and which is in custody of the City Police Department, shall be safely kept pending the time it is no longer needed as evidence, and disposed of pursuant to this section.
   (b)    The Police Department shall make a reasonable effort to locate the persons entitled to possession of property in its custody, and notify them when and where it may be claimed. In the absence of evidence identifying persons entitled to custody, it is sufficient notice to advertise in a newspaper of general circulation in the county, briefly describing the nature of the property in custody and inviting persons to view and establish their right to it.
   (c)    A person loses any right he may have to possession of property:
      (1)    Which was the subject or was used in a conspiracy or attempt to commit, or the commission of an offense other than a traffic offense, and such person is a conspirator, accomplice or offender with respect to the offense;
      (2)    When, in light of the nature of the property or the circumstances of such person, it is unlawful for him to acquire or possess it.
   (d)    Unclaimed and forfeited property in the custody of the Police Department shall be disposed of as follows:
      (1)    Drugs shall be destroyed, or placed in custody of the Secretary of the Treasury of the United States, for disposal or use for medical or scientific purposes under applicable Federal law.
      (2)    Firearms and dangerous ordnance suitable for police work may be given to a law enforcement agency for that purpose. Firearms suitable for sporting use, or as museum pieces or collector's items, may be sold at public auction pursuant to subsection (d)(4) hereof. Other firearms and dangerous ordnance shall be destroyed.
      (3)    Obscene materials shall be destroyed.
      (4)    Other unclaimed or forfeited property may be sold at public auction, or disposed of as the City Manager considers proper in the circumstances.
   (e)    The proceeds from property disposed of pursuant to this section shall be placed in the general fund of the City.
   (f)    This section shall not apply to the collection, storage or disposal of abandoned junk motor vehicles.
(Ord. 37-78. Passed 7-3-78.)
129.04 POLICE JURISDICTION OUTSIDE CORPORATE LIMITS.
   Part 3, Traffic Code; Part 5, General Offenses Code and Title 5, Other Public Services of Part 9, Streets, Utilities and Public Services of the Codified Ordinances of the City are hereby applicable to and govern the following jurisdiction, the land which is owned and used by the City of Fairborn and is outside its corporate limits, to-wit:
   (a)    Forrest Park.
   Tract 1. Located in Section 34, Town 3, Range 8 M.R.S., Bath Township, County of Greene, State of Ohio, and being a tract of land described as follows:
   Beginning at a point in the north line of said Section 34, said point being also in the north line of said Bath Township and said Greene County and the south line of Section 35, Town 3, Range 8 M.R.S., Bethel Township, Clark County, Ohio, said point being the southeast corner of land conveyed to the Hyllgarth Company by deed recorded in Book 557, Page 696 in the Deed Records of Clark County, Ohio; thence with said north line and said south line, south eighty-five degrees forty-two minutes ten seconds (85° 42' 10") east for seven hundred fourteen and 66 /100 (714.66) feet to an angle in the west line of land conveyed to the Hyllgarth Company by deed recorded in Book 300, Page 136 in the Deed Records of Greene County, Ohio; thence continuing with said north line and said south line and with the line of said last-mentioned Hyllgarth Company land, south eighty-five degrees forty-two minutes ten seconds (85° 42' 10") east for one hundred fifteen and 50/100 (115.50) feet to an angle in the west line of said Hyllgarth Company land; thence leaving said north line and said south line and continuing with the west line of said last-mentioned Hyllgarth Company land, south thirty-seven degrees nineteen minutes no seconds (37° 19' 00") west for five hundred eighty-nine and 44/100 (589.44) feet to an angle in said west line; thence continuing with said west line and the northwestward extension of said west line, said northwestward extension being the northeast line of land conveyed to the Hyllgarth Company by deed recorded in Book 299, Page 542 in the Deed Records of Greene County, Ohio, north forty-one degrees thirty-two minutes forty seconds (41° 32' 40") west for seven hundred nine and 43/100 (709.43) feet to the point of beginning, containing four and 7095/10,000 (4.7095) acres, more or less, subject, however, to all easements of record.
   Tract 2. Located partly in Section 34, Town 3, Range 8, M.R.S., Bath Township, Greene County, partly in Section 35, Town 3, Range 8 M.R.S., Bethel Township, Clark County, and partly in Section 29, Town 3, Range 8 M.R.S., Bethel Township, Clark County, State of Ohio and being a tract of land described as follows:
   Beginning at a point in the centerline of Medway Road, said point being in the center of the old bridge over Mad River, said point being located south one degree fifty-six minutes thirty seconds (1° 56' 30") west and eight and 99/100 (8.99) feet from the intersection of the centerline of said Medway Road with the north line of said Greene County and the south line of said Clark County; thence with said centerline, said centerline being the east line of land conveyed to the Hyllgarth Company by deed recorded in Book 300, Page 136 in the Deed Records of Greene County, Ohio, north one degree fifty-six minutes thirty seconds (1° 56' 30") east for two hundred eighty-nine and 60/100 (289.60) feet; thence leaving said centerline and continuing with the east line of said Hyllgarth Company land, north eleven degrees seventeen minutes and forty seconds (11° 17' 40") east for three hundred sixty-five and 64/100 (365.64) feet to the northeast corner of said Hyllgarth Company land, said northeast corner being an angle in the south line of land conveyed to American Aggregates Corporation by deed recorded in Book 457, Page 381 in the Deed Records of Clark County, Ohio; thence with the south line of said American Aggregates Corporation land, north nine degrees fourteen minutes forty seconds (9° 14' 40") east for eighty-two and 60/100 (82.60) feet to an angle in the south line of said American Aggregates Corporation land; thence continuing with the south line of said American Aggregates Corporation land and with the eastward extension of said south line, said eastward extension running through land conveyed to said American Aggregates Corporation by deed recorded in Book 495, Page 124 in the Deed Records of Clark County, Ohio, north seventy-five degrees fifty-two minutes ten seconds (75° 52' 10") east for one thousand four hundred sixty-one and 34/100 (1461.34) feet to a point in the southeast line of said last-mentioned American Aggregates Corporation land, said point being also in the northwest line of land conveyed to Hilltop Concrete Corporation by deed recorded in Book 307, Page 430 in the Deed Records of Greene County, Ohio; thence with said southeast line and said northwest line on the following courses:
   South thirty-three degrees eight minutes thirty seconds (33° 08' 30") west for three hundred five and 16/100 (305.16) feet; thence south sixty-seven degrees nineteen minutes thirty seconds (67° 19' 30") west for three hundred seven and 50/100 (307. 50) feet; thence south thirty-nine degrees thirty-five minutes no seconds (39° 35' 00") west for two hundred eighty-three and 30/100 (283.30) feet; thence south sixty-eight degrees eight minutes no seconds (68° 08' 00") west for six hundred fifty-one and 10/100 (651.10) feet; thence south thirty-seven degrees twenty minutes no seconds (37° 20' 00") west for one hundred forty-nine and 00/100 (149.00) feet; thence south fifty-four degrees twenty-eight minutes no seconds (54° 28' 00") west for two hundred twenty-eight and 70/100 (228.70) feet to the point of beginning, containing thirteen and 5024/10,000 (13. 5024) acres, more or less, of which no and 0011/10,000 (0.0011) acres, more or less, is within Greene County and thirteen and 5013/10,000 (13.5013) acres, more or less, is within Clark County, subject, however, to all legal highways and easements of record.
   Tract 3. Situated in the Township of Bath, County of Greene, partly in Section 34, Town 3, Range 8 M.R.S., and partly in Section 35, Town 3, Range 8 M.R.S., Township of Bethel, County of Clark and State of Ohio and being a tract of land described as follows:
   Beginning at a point in the south line of said Section 35 and the south line of said Clark County, said south line being the north line of said Section 34 and the north line of said Greene County, said point being also on the centerline of Medway Road; thence with said south line and said north line, north 85° 42' 10" west for 200.00 feet; thence leaving said south line and said north line, south 73° 00' 00" west for 570.00 feet; thence south 79° 54' 10" west for 398.32 feet; thence north 52° 41' 00" west for 100.00 feet to a point in the southeast line of land conveyed to American Aggregates Corporation by deed recorded in Book 351, Page 486 in the Deed Records of Clark County, Ohio; thence with the southeast line of said American Aggregates Corporation land, north 37° 19' 00" east for 300.00 feet to an angle in said southeast line, said angle being in the south line of said Section 35 and the south line of said Clark County, said angle being also in the north line of said Section 34 and the north line of said Greene County; thence with said south line and said north line, north 85° 42' 10" west for 115.50 feet to an angle in the southeast line of said American Aggregates Corporation land; thence with the southeast line of said American Aggregates Corporation land, north 65° 49' 00" east for 1349.03 feet and the northeastward extension of said southeast line, said extension being the southeast line of land conveyed to said American Aggregates Corporation by deed recorded in Book 457, Page 381 in the Deed Records of Clark County, Ohio, to an angle in the southeast line of said last-mentioned American Aggregates Corporation land, said angle being also an angle in the west line of land conveyed to said American Aggregates Corporation by deed recorded in Book 495, Page 124 in the Deed Records of Clark County, Ohio; thence with the west line of said last-mentioned American Aggregates Corporation land, south 11° 17' 40" west for 365.64 feet to an angle in the west line of said last-mentioned American Aggregates Corporation land, said angle being also in the centerline of said Medway Road; thence with said centerline south 1° 56' 30" west for 280.61 feet to the point of beginning, containing 11.9191 acres, more or less, of which 8.3203 acres, more or less is in Clark County and 3.5988 acres, more or less, is in Greene County, subject, however, to all legal highways and easements of record.
   Tract 4. Situated in the Township of Mad River, County of Clerk, and State of Ohio; partly in Section 29 and partly in Section 35, Town 3, Range 8 M.R.S., and being a tract of land described as follows:
   Beginning at a point in the south line of said Section 35 and the south line of said Clark County, said point being in the southeast line of land conveyed to American Aggregates Corporation by deed recorded in Book 495, Page 124 in the Deed Records of Clark County, Ohio, said point being located north 54° 28' 00" east and 14.2 feet from the southwest corner of said American Aggregates Corporation land; thence with the southeast line of said American Aggregates Corporation land, north 54° 28' 00" east for 214.68 feet; thence continuing with said with said southeast line, north 68° 08' 00" east for 651.10 feet; thence leaving said southeast line, south 26° 50' 50" west for 234.12 feet; thence south 46° 15' 20" west for 387.58 feet; thence south 83° 43' 50" west for 245.74 feet to a point in the south line of said Section 35 and the south line of said Clark County; thence with said south line, north 85° 42' 10" west for 240.00 feet to the point of beginning, containing 3.9191 acres, more or less, subject, however, to all legal highways and easements of record. 
   (b)    Fairborn Wastewater Treatment Plant. 
   Tract 1. Situate in the Township of Bath, Greene County, Ohio, and being part of Section 3, Town 2, Range 8 M.R.S. bounded and described as follows: Beginning at a corner in the center of State Route No. 69 in the north line of said Section 3 and the line between Greene and Montgomery Counties; thence with said Section and County line south 88 deg. 30 min. east 559.00 feet to the center of Mad River, passing an iron pin at 30 feet in the east right-of-way line of said road; and passing an iron pin at 500.00 feet on the bank of Mad River; thence with said river south 2 deg. 50 min. west 773.50 feet to the northeast corner of Lot No. (8) in Plat "69" as recorded in Vol. 3, Page 139 in the Plat Records of Greene County, Ohio; thence with the north line of said Lot No. (8), north 88 deg. 30 min. west 559.00 feet to the center of State Route No. 69 and passing an iron pin at 79 feet on the bank of the river and also passing an iron pin at 529 feet in the east right-of-way line of Route No. 69; thence with the center of said Road north 2 deg. 50 min. east 773.50 feet to the place of beginning and containing 9.89 acres more or less.
   Tract 2. Situate in the County of Montgomery, in the State of Ohio and in the Township of Wayne, and bounded and described as follows:
   Being part of the north half of Section four (4), in Township two (2), of Range eight (8) M.R.S. being Lots numbered two (2), three (3) and four (4), on a lot of subdivision of said half-section made under the order of the Court of Common Pleas of Montgomery County, at the August term 1844, on partition among the heirs of John D. Campbell, Deceased, the tract hereby described containing one hundred and forty-seven (147) acres more or less.
   Tract 3. Situate in the County, State and Township aforesaid, and being a part of the south half of Section four (4), in Township two (2), of Range eight (8) M.R.S. and bounded and described as follows: Beginning in the south line of said Section 4, and in the center of the Mad River Valley turnpike, thence S. 88° 15' E. 20.4 poles to the west bank of Mad River; thence up stream with the meanders of said west bank of Mad River, to the east line of said Section, thence N. 30° E. 60.5 poles to the northeast corner of said half-section, thence on the north line of said half-section N. 89° W. 80.8 poles to the center of said pike to the place of beginning, containing fifty-seven and three-quarters (57-3/4) acres more or less.
   Tract 4. Situate in the State of Ohio, County of Montgomery, Township of Wayne, and being a part of Section 4, Township 2, Range 8, M.R.S., more particularly described as follows:
   Beginning at a point in the center of existing State Route No. 69 (Old Valley Pike Road), said point being on the south line of Section 4, Township 2, Range 8, M.R.S., and the dividing line between Montgomery County Ex Greene County; thence with the center of said existing State Route No. 69.
   N. 6° 23' 30" E. 1100.0 feet to a point; thence severing the Flory Artz land
   S. 85° 28' 30" E. 894.75 feet, more or less, to a point in the west boundary of Wright-Patterson Air Force Base and on the west bank of Mad River; thence with said Wright-Patterson Air Force Base boundary and the west bank of Mad River as follows:
         S. 40° 08' 53" W. 224.37 feet.
         S. 26° 41' 26" W. 468.95 feet.
         S.0° 49' 28" W. 286.62 feet.
   S. 21° 32' 29" W. 205.52 feet, more or less, to a point on the south line of Section 4, Township 2, Range 8, M.R.S., and the dividing line between Montgomery and Greene Counties; thence with said south line of Section 4, Township 2, Range 8, M. R. S., and the Montgomery County Ex Greene County line.
   N. 85° 28' 30" W. 579.06 feet, more or less, to the point of beginning, containing 17.4 acres, more or less.
   Tract 5. Situated in Greene County, Bath Township, Section 3, Town 2, Range 8, Military Reserve Survey, and Montgomery County, Wayne Township, Section 4, Town 2, Range 8, Military Reserve Survey.
   And being all the lands within the highway right of way limits between approximate station 151+90 and station 324+00 in the centerline of survey State Route No. 69, Section 0.08/8.94 Greene-Montgomery County, Ohio made by the Department of Highways, as shown by plans on file with the Director of Highways, Columbus, Ohio.
   (c)   Fairborn Sanitary Landfill and Access.
   Tract 1. Situated in the Township of Bath, County of Greene, State of Ohio, and being part of Section thirty (30), Township three (3), Range seven (7), M.R.S. as follows:
   All of Lot No. 23 of the Walter C. Gross Plat No. 4 as recorded in Plat Book 4, Page 50 of the Plat Records of Greene County, Ohio, and containing 2.50 acres, more or less;
   Also beginning at the southeast corner of Lot No. 21 of the Walter C. Gross Plat No. 4 as recorded in Plat Book 4, Page 50, of the Plat Records of Greene County, Ohio; thence south 00° 42' west for a distance of 1447.08 feet to the southwest corner of Lot No. 31 of said plat; thence north 89° 25' west along the south line of Section 30 and the township line between Bath and Beavercreek Townships for a distance of 1978.07 feet to a point, said point being the southwest corner of lands conveyed to Walter C. Gross by deed entered April 22, 1931, in Volume 149, Page 215, of the records of Greene County, Ohio; thence north 00° 45' east along the west boundary of the above defined lands of Walter C. Gross for a distance of 1446.52 feet to a point, said point being the southwest corner of a tract of land conveyed by Walter C. Gross to the Dayton Ramblers Motorcycle Club by deed dated June 8, 1955; thence south 89° 26' east along the south boundary of the Dayton Ramblers Motorcycle Club tract and the south line of Lot No. 21 of the aforesaid Walter C. Gross Plat No. 4 for a distance of 1976.85 feet to the point of beginning; said tract containing 65.68 acres, more or less;
   In addition, reserving a strip of land twenty (20) feet in width off the entire north side of Lot No. 30 of the aforesaid mentioned Walter C. Gross Plat No. 4 for ingress and egress to the above described tract of land.
   Tract 2. Situate in Section 30, Township 3, Range 7 M.R.S., Bath Township, Greene County, Ohio, and being more particularly described as follows:
   Being the north seventy-one and 10/100 (71.10) feet of Lot No. 30 of the Walter C. Gross Plat No. 4, the same as is recorded in Plat Book 4, Page 50 of the Plat Records of Greene County, Ohio.
   The above described parcel of ground contains 1.247 acres, more or less.
   (d)    Fairborn Water Treatment Plant.
   Tract 1. Located partly in the City of Fairborn and partly in the Township of Bath, Greene County, Ohio, being a part of the northwest quarter of Section 22, Town 3, Range 8 M.R.S. described as follows:
   Beginning at the southwest corner of said northwest quarter, said southwest corner being in the centerline of Sandhill Road; thence with the west line of said Section 22 north two degrees four minutes no seconds (2° 04' 00") east eight hundred sixty-six and 46/100 (866.46) feet to the south corner of land conveyed to the United States of America by deed recorded in Book 201, Page 451 in the Deed Records of Greene County, Ohio; thence with the southeast line of land so conveyed to the United States of America north fifty-three degrees thirty-six minutes ten seconds (53° 36' 10") east seven hundred twenty-five and 17/100 (725.17) feet to the east corner of said land so conveyed to the United States of America; thence south eighty-eight degrees twenty minutes no seconds (88° 20' 00") east eighty-five and 64/100 (85.64) feet to the northwest corner of the Stansfield Tract, a tract of land set forth on page two of the deed from Wabash Portland Cement Company to Universal Atlas Cement Company recorded in Book 183, Page 351 of the Deed Records of Greene County, Ohio; thence with the west line of said Stansfield Tract south one degree fifty-six minutes ten seconds (1° 56' 10") west five hundred seventy-eight and 46/100 (578.46) feet; thence leaving said west line south forty-two degrees forty-one minutes ten seconds (42° 41' 10") east seven hundred fourteen and 60/100 (714.60) feet; thence south two degrees twenty-one minutes no seconds (2° 21' 00") west two hundred seventy and 00/100 (270.00) feet to a point in the south line of said Section 22 and the centerline of said Sandhill Road; thence with said south line and said centerline north eighty-seven degrees thirty-nine minutes no seconds (87° 39' 00") west five hundred and 00/100 (500.00) feet to the southwest corner of the Stansfield Tract; thence still with said south line and said centerline north eighty-four degrees fifty-one minutes ten seconds (84° 51' 10") west six hundred fifty-seven and 49/100 (657.49) feet to the point of beginning. Containing twenty-three and 151/1000 (23.151) acres, more or less.
   (e)    Northeast Water Tank.
   Situated in the Township of Bath County of Greene and State of Ohio:
   Located in the northeast quarter of Section 9, Town 3, Range 8 M.R.S., Bath Township, County of Greene, State of Ohio, and being a tract of land described as follows:
   Beginning at a stone at the northwest corner of said northeast quarter; thence with the north line of said Section 9, south eighty-seven degrees forty-five minutes (87° 45') east for three hundred forty-two and 00/100 (342.00) feet; thence leaving said line, south two degrees one minute twenty seconds (2° 01' 20") west for one hundred forty and 00/100 (140.00) feet; thence north eighty-seven degrees forty-five minutes (87° 45') west for three hundred forty-two and 00/100 (342.00) feet to a point in the west line of said northeast quarter; thence with said west line, north two degrees one minute twenty seconds (2° 01' 20") east for one hundred forty and 00/100 (140.00) feet to the point of beginning, containing one and 099/1000 (1.099) acres, more or less, subject, however, to all easements of record.
(Ord. 31-82. Passed 7-6-82.)
   (f)    (EDITOR' S NOTE: This subsection was repealed by Ordinance 61-80, passed November 3, 1980.)
131.01 VOLUNTEER FIREMEN'S DEPENDENTS FUND.
   (a)    Pursuant to Ohio Revised Code Chapter 146, there is hereby established a fund to be known and designated as the "Volunteer Firemen's Dependents Fund" for the purposes of and to be administered in accordance with such chapter.
   (b)    Hereafter, the Clerk-Director of Finance shall make further transfers and payments in the manner necessary and in compliance with State law and as shall be required thereunder upon assessment, certification and notice thereof by the State Auditor.
(Ord. 41-57. Passed 10-21-57.)
131.02 EXTENSION OF FIRE PROTECTION SERVICES.
   The City is hereby authorized to extend the services of its Fire Department, in order to provide fire protection, or to provide additional fire protection in times of emergency, or the use of its fire apparatus, to any other subdivision of the State of Ohio. The Chief of the Fire Department, or such other official or employee of the City, who is designated by the City Manager, is hereby authorized to act hereunder immediately so as to carry out the intent and purposes of this section.
(Ord. 54-66. Passed 10-3-66.)
131.03 BUILDING INSPECTION/CODE ENFORCEMENT DIVISION.
   (EDITOR'S NOTE: This section was repealed by Ordinance 11-81, passed March 16, 1981.)
131.04 FIRE DEPARTMENT AUXILIARY.
   (a)    Organization.
      (1)    A volunteer auxiliary to be hereafter known as the Fairborn Fire Department Auxiliary is hereby established and organized. The primary purpose of this department shall be to assist and supplement the Fairborn Fire Department in its regular and special duties.
      (2)    All members shall serve on a volunteer basis and the compensation for such service shall be one dollar ($1.00) per year, payable annually.
      (3)    The Fire Chief shall be the executive head of the fire auxiliary. He shall make all appointments and removals of auxiliary fire members, subject to any general regulations prescribed by legislation.
   (b)    Membership.
      (1)    There shall be no limit to the number of firefighters, emergency medical technicians or staff members who comprise the membership of the Fairborn Fire Department Auxiliary.
      (2)    Fire auxiliary members shall have the right to appeal in case of removal or discharge to the City Manager.
      (3)    Applicants shall complete the standard City employee application form.
      (4)    Applicants shall pass a physical examination and physical agility test as directed by the City and paid for by the City.
      (5)    Applicants shall pass a written and oral examination as specified by the City.
      (6)    All new members shall be required to complete the State and Fairborn Fire Department approved fire and emergency medical courses as soon as practical after acceptance. Attendance at training sessions sponsored by the Fairborn Fire Department is mandatory.
      (7)    Resignation of any member shall become effective upon written notice to the Fire Chief and return of the badges, patches, uniforms and equipment that were issued to him.
      (8)    Membership in the Fairborn Fire Auxiliary shall be open to both sexes and all races and religions.
      (9)    Members must be a minimum of eighteen years of age and maximum of fifty-two years of age.
      (10)    Members of the fire auxiliary shall not be eligible for membership in the Fire Relief and Pension Fund.
      (11)    Members of the fire auxiliary shall not be in the classified service of the City.
   (c)    Uniform and Equipment. Uniforms and equipment shall be prescribed, replaced, furnished by and remain the property of the City.
   (d)    Rules and Regulations.
      (1)    Auxiliary members shall conduct themselves in a manner befitting the Fairborn Fire Auxiliary, the Fairborn Fire Department and the City. Fire Department Auxiliary members shall be governed by the Rules and Regulations and the Standard Operating Procedures of the Fairborn Fire Department.
      (2)    The auxiliary members are to be uniformed and trained to any one of four levels, Firefighter I, Basic Firefighter, Emergency Medical Technician Ambulance or Emergency Medical Technician - Paramedic. All members shall satisfactorily complete the required training for their classification as soon as practical after acceptance.
      (3)    In order to remain a member of the Fairborn Fire Auxiliary, a Firefighter I and Basic Firefighter shall work a minimum of sixteen hours per month on station standby or special duty; an Emergency Medical Technician - Ambulance/ Paramedic shall work a minimum of twenty hours per month on station standby or special duty.
   (e)    Officers. Ranking auxiliary officers shall be appointed by the Fire Chief and shall be directly responsible to the Fire Chief for the operation of the fire auxiliary. The ranking officer shall be the focal point for grievance between auxiliary members and the Fire Chief.
   (f)    Board of Review. There shall be created a Board of Review, composed of the following: one paid Lieutenant, one paid Firefighter, the Auxiliary Officer, and one Auxiliary member. The Captain and/or the Chief shall be ex-officio members as the need arises. It shall be the purpose of this Board to review the in-service training progress and duty requirements of each member of the auxiliary every six months. This Board of Review shall also meet to discuss grievances presented by paid or auxiliary members against each other, and arrive at a successful solution to them.
   (g)    Nonliability. This section is declared by Council as an exercise by the City of its police powers for the protection of public peace, health, property, safety and general welfare, and neither the City nor agent nor representative of the City, an officer appointed under the provisions of this section or any individual, firm, partnership, corporation, or the receiver or trustees of any other agent thereof, who in good faith, executes any executive order, rule or regulation promulgated pursuant to the provisions of this section shall be liable for injury or damage sustained to person or property as the direct or proximate result of such action.
(Ord. 52-77. Passed 3-6-78.)
134.01 ESTABLISHED.
   The Engineering Division existing prior to December 23, 1974, shall hereafter become an independent division of the City.
(Ord. 60-74. Passed 12-3-74.)
135.01 ESTABLISHMENT AND DUTIES; DIRECTOR AS HEAD.
   A Department of Community Services is hereby established to assume the duties of the former Department of Public Services and all functions thereunder including the Engineering Division, Water and Sewer Division, Water Reclamation Division and Streets and Sanitation Division.
   The head of the Department of Community Services shall be the Public Works Director.
(Ord. 23-93. Passed 5-3-93.)
136.01 ESTABLISHMENT AND DUTIES; DIRECTOR AS HEAD.
   A Department of Community Development is hereby established to:
   (a)   Provide new services that would actively solicit industrial, commercial and residential development for the City and otherwise endeavor to diversify and expend the City’s ecomomic base; and
   (b)   Incorporate urban planning as a part of this Department.
   The head of the Department of Community Development shall be the Community Development Director.
(Ord. 54-89. Passed 11-20-89.)
136.02 BUILDING INSPECTION/CODE ENFORCEMENT DIVISION.
   The Building Inspection/Code Enforcement Division is hereby established under the Community Development Department and its head shall be the Chief Building Official. The Chief Building Official is authorized and directed to provide inspectors with citation forms which may be used for the purpose of giving due notice and summons to the person responsible, for violations of Part 13, Property Maintenance Code, Part 11, Planning and Zoning Code, Part 5, General Offenses Code, Chapters 503, 505 and 521 and Part 9, Streets, Utilities and Public Services Code, of the Codified Ordinances of the City of Fairborn, Ohio.
   (a)   Such citation form shall be put in writing, describe the offense charged, refer to the section of the chapter violated, order the defendant to appear at a stated time and place, and it shall be made on oath before any person authorized by law to administer oaths.
   (b)   The citation shall be served on such person in accordance with the provisions of Section PM-107.3 of the Property Maintenance Code.
   (c)   The citation form shall inform the defendant that on a first offense, in lieu of appearing at the time and place stated, he may, within that stated time, appear personally at the office of the Clerk of Court and on signing a plea guilty and a waiver of trial pay a stated fine and stated costs, if any. The citation shall inform the defendant that he may be arrested if he fails to appear either at the Clerk’s office or at the time and place stated in the citation.
   (d)   When the defendant fails to appear within the stated time, a warrant may be issued for the arrest of that person.
   (e)   When a defendant appears, but does not sign a guilty plea and waiver of trial, the court shall proceed in accordance with Rule 5 of the Ohio Rules of Criminal Procedure.
   (f)   The citation form as herein provided, shall be sufficient notice, summons, and legal service thereof for the purpose specified thereon, provided that the use of such citations shall not prohibit the issuance of either additional citations or a legal notice of violation as provided by Section 107 of the Property Maintenance Code, in the event such violation is continued or repeated.
      (Ord. 36-01. Passed 12-3-01.)
136.03 CITY OF FAIRBORN DESIGNATED AN ENTERPRISE ZONE.
   (a)   Based upon the factual data, reports and conditions of the area designated as an Enterprise Zone, Council hereby finds and determines the area meets the requirements for designation and Council hereby designates the area shown in Exhibit “A” and described in Exhibit “B” to original Ordinance 6-95 as an Enterprise Zone of the City of Fairborn pursuant to and in accordance with requirements of the Act (Ohio R.C. 5709.61 through 5709.69).
   (b)   Based upon the factual data, reports and conditions of the area designated as an Enterprise Zone, Council hereby finds and determines that the proposed zone has a population of at least 4,000 persons according to the best and most recent data available to the Director of Development and the zone meets the characteristics outlined in Ohio R.C. 5709.61(A). The development of the area proposed as the Enterprise Zone would create and preserve employment opportunities in the zone and would improve the economic climate of the Municipality.
   (c)   Council hereby petitions the State of Ohio Director of Development to certify that the proposed zone meets the necessary characteristics of Ohio R.C. 5709.61 and certify the area as an Enterprise Zone.
(Ord. 6-95. Passed 3-6-95.)
141.01 DEFERRED COMPENSATION ESTABLISHED.
   (a)    As used in this chapter, "employee" means any person whether appointed, elected or under contract providing services for the City for which compensation is paid. In no event shall the total of the amount of deferred compensation to be set aside under a deferred compensation program exceed the limits established in Section 131 of the Revenue Act of 1978 and incorporated in Section 457 of the Revenue Code.
   (b)    The Deferred Compensation Program established by this section shall exist and serve in addition to retirement, pension and benefit systems established by the City. Any income deferred under a plan shall continue to be included as regular compensation for the purpose of computing the retirement and pension benefits earned by an employee. However, deferred compensation shall be exempt from taxation by the State to the same extent as it is exempt from income tax imposed by the United States.
(Ord. 64-82. Passed 1-3-83.)
141.02 AUTHORIZATION.
   Notwithstanding any ordinance to the contrary, the City shall be authorized to enter into a written contract with any of its employees to defer any allowable part of the employee's gross compensation and may invest such funds in any such manner as prescribed by the Deferred Compensation Program of the City and as permitted under subsequent provisions of this chapter.
(Ord. 64-82. Passed 1-3-83.)
141.03 COMPENSATION COMMISSION.
   This chapter shall provide for the establishment of the City Public Employees Deferred Compensation Commission which shall approve any deferred agreement entered into pursuant to this chapter and shall oversee the orderly administration of the assets held by the City under such a plan.
(Ord. 64-82. Passed 1-3-83.)
141.04 INVESTMENT; SERVICES.
   (a)    Subject to the approval of the City Public Employees Deferred Compensation Commission, the City Manager shall establish and administer a Deferred Compensation Plan for the employees of the City. The Commission may through Council contract with a private corporation or institution for providing such services as may be part of any such plan or may be deemed necessary or proper by the Commission or the City Manager, including but not limited to communicating the plan to employees, providing consolidated billing, individual and collective recordkeeping and accountings as an asset purchase control and safekeeping. Participation in such plans shall be a specific written agreement between such employees and the City which shall provide for the deferral of such amounts of compensation as requested by the employee. Participating employees must authorize that such deferrals be made from their wages for the purpose of participation in the program.
   (b)    Notwithstanding any other provision of this chapter funds held by the City Public Employees Deferred Compensation Commission pursuant to written deferred compensation agreement between the City and participating employees may be invested in such investments as are deemed appropriate by the City Manager and approved by the Commission including, but not limited to, insurance and annuity contracts. Such investments shall not be construed to be prohibited use of the general assets of the City.
   (c)    In no case shall such insurance investments be offered by other than persons and companies authorized and duly licensed by the State and applicable Federal regulatory agencies to offer such insurance or investment programs in compliance with all relevant provisions of this chapter.
(Ord. 64-82. Passed 1-3-83.)
141.05 LIABILITY.
   The financial liability of the City shall be limited in each instance to the value of the particular insurance or annuity contract, or other such investment options purchased on behalf of any employee.
(Ord. 64-82. Passed 1-3-83.)
141.06 PICK UP OF CONTRIBUTIONS TO RETIREMENT AND PENSION FUND.
   Subject to the provisions of Section 141.07, the full amount of the statutorily required contribution to Public Employees Retirement System of Ohio or Police and Firemen's Disability and Pension Fund shall be withheld from the gross pay of each person within any of the classes established in Section 141.07 and shall be "picked up", assumed and paid to the Public Employees Retirement System of Ohio or Police and Firemen's Disability and Pension Fund by the City. This pick up by the City is, and shall be designated as, public employee contributions and shall be in lieu of contributions to the Public Employee Retirement System of Ohio or Police and Firemen's Disability and Pension Fund by each person within any of the classes established in Section 141.07. No person subject to this pick up shall have the option of choosing to receive the statutorily required contribution to the Public Employees Retirement System of Ohio or Police and Firemen's Disability and Pension Fund directly instead of having it picked up by the City or of being excluded from the pick up.
   The City shall, in reporting and making remittance to the Public Employees Retirement System of Ohio or Police and Firemen's Disability and Pension Fund, report that the public employee's contribution for each person subject to this pick up has been made as provided by statute.
(Ord. 29-84. Passed 5-21-84.)
141.07 APPLICATION.
   The pick up by the City as provided in Section 141.06 shall apply to all persons in the following classes:
   (a)    All full-time employees of the City who are contributing members of the Public Employees Retirement System of Ohio or Police and Firemen's Disability and Pension Fund. For purpose of this chapter a full-time employee is a person who performs work for the City in accordance with an established scheduled working time, such schedule to be based upon no less than forty hours per seven consecutive calendar days for fifty-two consecutive seven day periods per annum. A full-time employee shall not include a student whose employment shall not exceed 1500 hours in any calendar year, any new employee not a member of the Public Employees Retirement System of Ohio or Police and Firemen's Disability and Pension Fund at the time of his employment, whose employment shall not exceed twenty hours per week or a temporary or emergency employee whose employment shall not exceed three calendar months.
   (b)    The elected officials and Municipal judge.
(Ord. 29-84. Passed 5-21-84.)
141.08 EFFECT OF PICK UP ON GROSS WAGE.
   The gross wage or salary of any person subject to the pick up provided in Section 141.06 shall not change as a result of the pick up.
(Ord. 29-84. Passed 5-21-84.)
141.09 ADMINISTRATION OF PICK UP.
   The Finance Director is hereby directed to implement the provisions of Section 141.06 to effect the pick up of the statutorily required contributions to the Public Employees Retirement System of Ohio or Police and Firemen's Disability and Pension Fund for those persons within the classes established in Section 141.07 so as to enable them to obtain the resulting Federal and State tax deferments.
(Ord. 29-84. Passed 5-21-84.)
151.01 CREDIT UPON FINE FOR PERSONS IMPRISONED BY COURT ORDER.
   Where a fine may be imposed in whole or in part, in punishment of a misdemeanor provided for by ordinance of the City, the Judge has authority to order that the defendant stand committed to the jail of the County or the City until the fine is paid. The Court may order that such person stand committed to such jail or workhouse until such fine is paid or secured to be paid, or he is otherwise legally discharged. Persons so imprisoned shall receive credit upon such fine at the rate of thirty dollars ($30.00) per day.
(Ord. 77-84. Passed 11-19-84.)
151.02 PAYMENT OF COST OF CONFINEMENT.
   (a)    Any person convicted of a criminal offense other than a minor misdemeanor and who as a consequence thereof, is confined in the Greene County Jail, shall reimburse the City of Fairborn for its expenses incurred by reason of his or her confinement, including but not limited to, the expenses relating to the provision of food, clothing, medical care and shelter.
   (b)    The City Solicitor is hereby authorized to institute any appropriate civil suit in the Greene County Court of Common Pleas for recovery of the expenses referred to in subsection (a) hereof, the amount of the reimbursement to be determined by the Court pursuant to Ohio R.C. 2929.15.
(Ord. 27-85. Passed 7-1-85.)
163.01 PURPOSE.
   To provide funds for the purposes of general Municipal operations, maintenance, new equipment, extension and enlargement of Municipal services and facilities and capital improvements of the Municipality, there is hereby levied, a tax on qualifying wages, commissions and other compensation, and on net profits as hereinafter provided.
(Ord. 21-04. Passed 5-3-04.)
163.02 DEFINITIONS.
   (a)   As used in this chapter, the following words shall have the meaning ascribed to them in this section, except when the context clearly indicates or requires a different meaning.
      (1)   “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 Section 5745.03 or to the net profit from a sole proprietorship.
      (2)   “Association” means a partnership, limited partnership, S corporation or any other form of unincorporated enterprise, owned by one or more persons.
      (3)   “Board of Adjudication” means the board created by and constituted as provided in Section 163.13(a).
      (4)   “Board of Tax Appeals” means the board created by and constituted as provided in Section 163.13(b).
      (5)   “Business” means an enterprise, profession, undertaking or other activity of any nature conducted for profit or ordinarily conducted for profit, whether by an individual, partnership, association, corporation or any other entity, including but not limited to the renting or leasing of property, real , personal or mixed.
      (6)   “Corporation” means a corporation or joint stock association organized under the laws of the United States, the State of Ohio or any other state, territory or foreign country or dependency.
      (7)   “Domicile” means a principal residence that the taxpayer intends to use for an indefinite time and to which whenever he is absent he intends to return. A taxpayer has only one domicile even though he may have more than one residence.
      (8)   “Employee” means one who works for wages, salary, commission or other types of compensation in the service of an employer.
      (9)   “Employer” means an individual, partnership, association, corporation, governmental body, unit or agency or any other entity, whether or not organized for profit, having a place of business or doing business within the Municipality and who or that employs one or more persons on a salary, wage, commission or other compensation basis.
      (10)   “Fiscal year” means an accounting period of (12) twelve months or less ending on any day other than December 31.
      (11)   “Form 2106" means Internal Revenue Service Form 2106 filed by a taxpayer pursuant to the Internal Revenue Code.
      (12)   “Generic Form” means an electronic or paper form designed for reporting estimated municipal income taxes and annual municipal income tax liability or for filing a refund claim that is not prescribed by a particular municipal corporation for the reporting of that municipal corporations’s tax on income. Any municipality that requires taxpayers to file income tax returns, reports, or other documents shall accept for filing a generic form of such a return, report, or document if the generic form, once completed and filed, contains all of the information required to be submitted with the municipality’s prescribed returns, reports, or documents.
      (13)   “Gross receipts” means the total income of taxpayers from whatever source derived.
      (14)   “Income from a pass-through entity” means partnership income of partners, membership interests of members of a limited liability company, distributive shares of shareholders of an S corporation, or other distributive or proportionate ownership shares of income from other pass-through entities.
      (15)   “Intangible Income” means income of any of the following types: income yield, interest, capital gains, dividends, or other income arising from the ownership, sale, exchange, or other disposition of intangible property including, but not limited to, investments, deposits, money, or credits as those terms are defined in Chapter 5701. of the Ohio Revised Code, and patents, copyrights, trademarks, trade names, investments in real estate investment trusts, investments in regulated investment companies, and appreciation on deferred compensation. “Intangible income” does not include prizes, awards, or other income associated with any lottery winnings or other similar games of chance.
      (16)   “Internal Revenue Code” means the Internal Revenue Code of 1986, 100 Stat. 2085, 26 U.S.C. 1, as amended.
      (17)   “Internet” means the international computer network of both Federal and non-federal interoperable packet switched data networks, including the graphical sub network know as the World Wide Web.
      (18)   “Joint Economic Development District” means districts created under the Ohio Revised Code Sections 715.70 through 715.83, as amended from time to time.
      (19)   “Limited liability company” means a limited liability company formed under Chapter 1705 of the Ohio Revised Code or under the laws of another state.
      (20)   “Military” means any person actively engaged in any branch of the Armed Forces. This does include individuals employed by any branch of the National Guard.
      (21)   “Municipality” means the City of Fairborn.
      (22)   “Net profit” for a taxpayer other than an individual means adjusted federal taxable income and “net profit” for a taxpayer who is an individual means the individual’s profit, other than amounts described in Section 163.03, required to be reported on schedule C, schedule E, or schedule F.
      (23)   “Nonqualified deferred compensation plan” means a compensation plan described in Section 3121(v)(2)(C) of the Internal Revenue Code.
      (24)   “Nonresident” means an individual domiciled outside the Municipality.
      (25)   “Nonresident incorporated business entity” means an incorporated business entity not having an office or place of business within the Municipality.
      (26)   “Nonresident unincorporated business entity” means an unincorporated business entity not having an office or place of business within the Municipality.
      (27)   “Other activity” means any undertaking, not otherwise specifically defined herein, which is normally entered into for profit, including, but not limited to, lottery, rental of real and personal property and a business conducted by a trust or guardianship estate.
      (28)   “Other payer” means any person, other than an individual’s employer or the employer’s agent, that pays an individual any amount included in the federal gross income of the individual.
      (29)   “Owner” means a partner of a partnership, a member of a limited liability company, a shareholder of an S corporation, or other person with an ownership interest in a pass-through entity.
      (30)   “Owner’s proportionate share”, with respect to each owner of a pass- through entity, means the ratio of:
         A.   The owner’s income from the pass-through entity that is subject to taxation by the municipal corporation, to
         B.   The total income from that entity of all owners whose income from the entity is subject to taxation by that municipal corporation.
      (31)   “Pass-through entity” means a partnership, limited liability company, S corporation, or any other class of entity the income or profits from which are given pass-through treatment under the Internal Revenue Code.
      (32)   “Person” includes individuals, firms, companies, business trusts, estates, trusts, partnerships, limited liability companies, associations, corporations, governmental entities, and any other entity. Whenever used in any section prescribing and imposing a penalty, the term “person” includes an officer or employee of a corporation, or a member or employee of an association, who as such officer, employee or member is under a duty to perform the act in respect of which the violation occurs.
      (33)   “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 his regular employees regularly in attendance.
      (34)   “Principal place of business” means in the case of an employer having headquarters’ activities at a place of business within a taxing municipality, the place of business at which the headquarters is situated. In the case of any employer not having its headquarters’ activities at a place of business within a taxing municipality, the term means the largest place of business located in a taxing municipality.
      (35)   “Qualified plan” means a retirement plan satisfying the requirements under section 401 of the Internal Revenue Code as amended.
      (36)   “Qualifying wages” means wages, as defined in section 3121(a) of the Internal Revenue Code, without regard to any wage limitations, adjusted in accordance with Section 718.03(A) of the Ohio Revised Code.
      (37)   “Rentor” means an individual, partnership or corporation who receives an agreed sum paid by a tenant or occupant of property for the possession and use thereof.
      (38)   “Resident” means an individual domiciled within the Municipality.
      (39)   “Resident incorporated business entity” means an incorporated business entity whose office, place or operations or business situs is within the Municipality.
      (40)   “Resident unincorporated business entity” means an unincorporated business entity having an office or a place of business within the Municipality.
      (41)   “Return preparer” means any person other than a taxpayer that is authorized by a taxpayer to complete or file an income tax return, report, or other document for or on behalf of the taxpayer.
      (42)   “Rules and Regulations” means the Rules and Regulations as set forth in this chapter.
      (43)   “S corporation” means a corporation that has made an election under subchapter S of Chapter 1 of Subtitle A of the Internal Revenue Code for its taxable year.
      (44)   “Sales person” or “independent contractor” means any person who as a resident of the Municipality has earnings either in or out of the Municipality, regardless of whether his home or office is located within the Municipality; a nonresident who has earnings in or out of the Municipality whose home office is within the Municipality; a nonresident whose home office is located outside of the Municipality but has earnings within the Municipality is taxable only on the amount attributable to the Municipality.
      (45)   “Schedule C” means Internal Revenue Service schedule C filed by a taxpayer pursuant to the Internal Revenue Code.
      (46)   “Schedule E” means Internal Revenue Service schedule E filed by a taxpayer pursuant to the Internal Revenue Code.
      (47)   “Schedule F” means Internal Revenue Service schedule F filed by taxpayer pursuant to the Internal Revenue Code.
      (48)   “Student” means any person over age sixteen, attending school, having earnings and being domiciled within the Municipality for a total of 183 days or more within any twelve month period shall be deemed a resident.
      (49)   “Tax Administrator” means the person appointed to administer the Municipality’s Income Tax Ordinance and to direct the operation of the Municipal Income Tax Department or the person executing the duties of the Tax Administrator.
      (50)   “Taxable income” means qualifying wages paid by an employer or employers, compensation for personal services, other income defined by statute as taxable, and/or adjusted federal taxable income from the operation of a business, profession, or other enterprise or activity adjusted in accordance with the provisions of this chapter.
      (51)   “Taxable year” means the corresponding tax reporting period as prescribed for the taxpayer under the Internal Revenue Code.
      (52)   “Taxing municipality” means a municipality levying a tax on income earned by nonresidents working within such municipality or on income earned by its residents.
      (53)   “Taxpayer” means a person subject to a tax on income levied by a municipal corporation. “Taxpayer” does not include any person that is a disregarded entity or a qualifying subchapter S subsidiary for federal income tax purposes, but “taxpayer” includes any other person who owns the disregarded entity or qualifying subchapter S subsidiary.
   (b)   The singular shall include the plural, and the masculine shall include the feminine and the neuter, and all periods set forth shall be inclusive of the first and last mentioned dates. (Ord. 21-04. Passed 5-3-04.)
163.03 IMPOSITION OF TAX.
   (EDITOR'S NOTE: Pursuant to Resolution 78-04 and Ordinance 44-04 an additional one-quarter of one percent (0.25%) was added for the purpose of "constructing, reconstructing, resurfacing and repairing local streets, thoroughfare streets and alleys and financing of the permanent improvements". Pursuant to Resolution 79-04 and Ordinance 45-04 a second additional one-quarter of one percent (0.25%) was added for the purpose of "fire and emergency medical service improvements" These combine to bring the new rate to one and one-half percent (1½%)).
   (a)   Basis of Imposition. Subject to the provisions of Section 163.16, an annual tax for the purposes specified in Section 163.01 shall be imposed for the period beginning October 1, 1976, ending December 31, 2004, both inclusive, at the rate of one percent (1%) per annum and beginning January 1, 2005, and ending December 31, 2014, both inclusive, at the rate of one and one-half percent (1½%) per annum, after which time the imposed rate shall return to the rate of one percent (1%) per annum, upon the following:
      (1)   On all qualifying wages, commissions and other compensation received during the effective period of this chapter by residents of the Municipality.
      (2)   On all qualifying wages, commissions, other compensation, and other taxable income earned or received by nonresidents for work done or services performed or rendered in the Municipality.
      (3)   A.   On the portion attributable to the Municipality of the net profits earned by all resident unincorporated businesses, pass-through entities, professions or other activities, derived from work done, services performed or rendered and business or other activities conducted in the Municipality.
         B.   On the portion of the distributive share of the net profits earned by a resident owner of a resident unincorporated business entity or pass-through entity not attributable to the Municipality and not levied against such unincorporated business entity or pass- through entity.
      (4)   A.   On the portion attributable to the Municipality on the net profits by all nonresident unincorporated businesses, pass-through entities, professions or other activities, derived from work done or services performed or rendered and business or other activities conducted in the Municipality, whether or not such unincorporated business entity has an office or place of business in the Municipality.
         B.   On the portion of the distributive share of the net profits earned by a resident owner of a nonresident unincorporated business entity or pass-through entity not attributable to the Municipality and not levied against such unincorporated business entity or pass-through entity.
      (5)   On the portion attributable to the Municipality of the net profits earned by all corporations that are not pass-through entities from work done or services performed or rendered and business or other activities conducted in the Municipality, whether or not such corporations have an office or a place of business in the Municipality.
      (6)   On all income received as gambling winnings as reported on IRS Form W-2G, Form 5754 and/or any other Form required by the Internal Revenue Service that reports winnings from gambling, prizes and lottery winnings.
   (b)   Businesses Both In and Outside the Municipal Boundaries.  
      (1)   This section does not apply to taxpayers that are subject to and required to file reports under Chapter 5745 of the Ohio Revised Code. Except as otherwise provided in division (d) of this section, net profit from a business or profession conducted both within and without the boundaries of a municipal corporation shall be considered as having a taxable situs in such municipal corporation for purposes of municipal income taxation in the same proportion as the average ratio of the following:
      (2)   Multiply the entire net profits of the business by a business apportionment percentage formula to be determined by:
         A.   The average original cost of the real and tangible personal property owned or used by the taxpayer in the business or profession in such municipal corporation during the taxable period to the average original cost 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;
         B.   Wages, salaries and other compensation paid during the taxable period to persons employed in the business or profession for services performed in such municipal corporation to wages, salaries and other compensation paid during the same period to persons employed in the business or profession, wherever their services are performed, excluding compensation that is not taxable by the municipal corporation under Section 718.011 of the Ohio Revised Code;
         C.   Gross receipts of the business or profession from sales made and services performed during the taxable period in such municipal corporation to gross receipts of the business or profession during the same period from sales and services, wherever made or performed.
         D.   Adding together the percentages determined in accordance with subsections (b)(2)A., B., and C. hereof, or such of the aforesaid percentages as are applicable to the particular taxpayer and dividing the total so obtained by the number of percentages used in deriving such total.
            1.   A factor is applicable even though it may be apportioned entirely in or outside the Municipality.
            2.   Provided however, that in the event a just and equitable result cannot be obtained under the business apportionment percentage formula provided for herein, the Tax Administrator, upon application of the taxpayer, shall have the authority to substitute other factors or methods calculated to effect a fair and proper apportionment.
   (c)   As used in Division (b) of this section, “sales made in a municipal corporation” mean:
      (1)   All sales of tangible personal property delivered within the such municipal corporation regardless of where title passes if shipped or delivered from a stock of goods within such municipal corporation;
      (2)   All sales of tangible personal property delivered within such municipal corporation regardless of where title passes even though transported from a point outside such municipal corporation if the taxpayer is regularly engaged through its own employees in the solicitation or promotion of sales within such municipal corporation and the sales result from such solicitation or promotion;
      (3)   All sales of tangible personal property shipped from a place within such municipal corporation to purchasers outside such municipal corporation 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.
   (d)   Except as otherwise provided in division (e) of this section, net profit from rental activity not constituting a business or profession shall be subject to tax only by the municipal corporation in which the property generating the net profit is located.
   (e)   This section does not apply to individuals who are residents of the Municipality and, except as otherwise provided in Section 718.01 of the Ohio Revised Code, the Municipality may impose a tax on all income earned by residents of the Municipality to the extent allowed by the United States Constitution.
   (f)   Net Operating Loss (NOL).
      (1)   The Municipality does not allow a net operating loss carryback or carryforward.
      (2)   Nothing in Section 718.01 of the Ohio Revised Code requires a municipal corporation to allow a net operating loss carryback or carryforward.
      (3)   Commencing with taxable years beginning subsequent to December 31, 2007, the net loss from an unincorporated business activity may not be used to offset salaries, wages, commissions or other compensation. However, if a taxpayer is engaged in two (2) or more taxable business activities to be included in the same return, the net loss of one (1) unincorporated business activity (except any portion of a loss separately reportable for municipal tax purposes to another taxing entity) may be used to offset the profits of another for purpose of arriving at the overall net profits.
   (g)   Consolidated Returns.
      (1)   A consolidated return may be filed by a group of corporations who are affiliated through stock ownership if that affiliated group filed for the same tax period a consolidated return for Federal income tax purposes pursuant to section 1501 of the Internal Revenue Code. A consolidated return must include all companies that are so affiliated.
      (2)   Once a consolidated return has been filed for any taxable year, consolidated returns shall continue to be filed in subsequent years unless the applicable requirements of the Rules and regulations for discontinuing the filing of the consolidated returns have been met.
   (h)   Rental Income.
      (1)   A return shall be filed on the net income from any residential rental property, within the Municipality having gross receipts of one hundred dollars ($100.00) per month or more, or in the case of commercial property having fixed gross receipts. Residents are taxable regardless of whether the property is located within the Municipality or in a nontaxing area. Although the net income may result in a loss, an information return is to be filed within the time set forth for filing the tax return.
      (2)   The owners of such rental property shall, on or before the last day of the calendar quarter ending March 31, June 30, September 30 and December 31, submit a current listing of rentees to the Tax Administrator on a form or forms furnished by or obtainable upon request from the Tax Administrator.
   (i)   Exceptions. The provisions of this Chapter shall not be construed as levying a tax upon the following:
      (1)   Proceeds from welfare benefits, unemployment insurance benefits, pensions, social security benefits, and qualified retirement plans as defined by the Internal Revenue Service.
      (2)   Proceeds of insurance, annuities, Workers’ Compensation insurance, permanent disability benefits, compensation for damages for personal injury and like reimbursements, not including damages for loss of profits and wages.
      (3)   Compensation attributable to a plan or program described in section 125 of the Internal Revenue Code.
      (4)   Dues, contributions and similar payments received by charitable, religious, educational organizations, or labor unions, trade or professional associations, lodges and similar organizations.
      (5)   Gains from involuntary conversion, cancellation of indebtedness, interest on federal obligations and income of a decedent’s estate during the period of administration (except such income from the operation of a business).
      (6)   Alimony.
      (7)   Personal earnings of all persons under sixteen years of age.
      (8)   Compensation for damage to property by way of insurance or otherwise.
      (9)   Interest and dividends from intangible property.
      (10)   Military pay or allowances of members of the Armed Forces of the United States and of members of their reserve components, including the Ohio National Guard (ORC 718.01).
      (11)   Income of any charitable, educational, fraternal or other type of nonprofit association or organization enumerated in Ohio Revised Code 718.01 to the extent that such income is derived from tax-exempt real estate, tax-exempt tangible or intangible property, or tax-exempt activities.
      (12)   Any association or organization falling in the category listed in the preceding paragraph receiving income from non-exempt real estate, tangible or intangible personal property, or business activities of a type ordinarily conducted for profit by taxpayers operating for profit shall not be excluded hereunder.
      (13)   In the event any association or organization receives taxable income as provided in the preceding paragraph from real or personal property ownership or income producing business located both within and without the corporate limits of the Municipality, it shall calculate its income apportioned to the Municipality under the method or methods provided above.
(14)   If exempt for federal income tax purposes, fellowship and scholarship grants are excluded from Municipal income tax.
(15)   The rental value of a home furnished to a minister of the gospel as part of his compensation, or the rental allowance paid to a minister of the gospel as part of his compensation, to the extent used by him to rent or provide a home pursuant to section 107 of the Internal Revenue Code.
(16)   Compensation paid under section 3501.28 or 3501.36 of the Ohio Revised Code to a person serving as a precinct official, to the extent that such compensation does not exceed one thousand dollars ($1,000) annually. Such compensation in excess of one thousand dollars ($1,000) may be subjected to taxation. The payer of such compensation is not required to withhold Municipal tax from that compensation.
(17)   Compensation paid to an employee of a transit authority, regional transit authority, or a regional transit commission created under Chapter 306 of the Ohio Revised Code for operating a transit bus or other motor vehicle for the authority or commission in or through the Municipality, unless the bus or vehicle is operated on a regularly scheduled route, the operator is subject to such tax by reason of residence or domicile in the Municipality, or the headquarters of the authority or commission is located within the Municipality.
(18)   The Municipality shall not tax the compensation paid to a nonresident individual for personal services performed by the individual in the Municipality on twelve (12) or fewer days in a calendar year unless one of the following applies:
         A.   The individual is an employee of another person, the principal place of business of the individual’s employer is located in another municipality in Ohio that imposes a tax applying to compensation paid to the individual for services paid on those days; and the individual is not liable to that other municipality for tax on the compensation paid for such services.
         B.   The individual is a professional entertainer or professional athlete, the promoter of a professional entertainment or sports event, or an employee of such promoter, all as may be reasonably defined by the Municipality.
(19)   The income of a public utility, when that public utility is subject to the tax levied under Section 5727.24 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.
   As used in division (i)(18) of this section, “combined company”, “electric company”, and “telephone company” have the same meanings as in Section 5727.01 of the Ohio Revised Code.
(20)   An S Corporation shareholder’s distributive share of net profits or losses of the S corporation.
(21)   Personal earnings of all persons under sixteen (16) years of age.
(22)   Generally the above noted items in this section are the only forms of income not subject to the tax. Any other income, benefits, or other forms of compensation shall be taxable.
         (Ord. 44-04. Passed by Voters 11-2-04; Ord. 45-04. Passed by Voters 11-2-04.)
163.04 EFFECTIVE PERIOD.
   (EDITOR'S NOTE: Pursuant to Resolution 78-04 and Ordinance 44-04 an additional one-quarter of one percent (0.25%) was added for the purpose of "constructing, reconstructing, resurfacing and repairing local streets, thoroughfare streets and alleys and financing of the permanent improvements". Pursuant to Resolution 79-04 and Ordinance 45-04 a second additional one-quarter of one percent (0.25%) was added for the purpose of "fire and emergency medical service improvements" These combine to bring the new rate to one and one-half percent (1½%)).
Such tax, equal to one and one-half percent (1½%) per annum, shall be levied, collected and paid with respect to the salaries, wages, commissions and other compensation received and shall be levied with respect to the net profits of businesses, professions or other activities earned and accrued or received from and after January 1, 2005 through December 31, 2014, both inclusive, after which time the imposed rate shall return to the rate of one percent (1%) per annum.
(Ord. 44-04. Passed by Voters 11-2-04; Ord. 45-04. Passed by Voters 11-2-04.)
163.05 RETURN AND PAYMENT OF TAX.
   (a)   Every individual over eighteen who engages in business or other activity or whose qualifying wages, commissions, other compensation and other taxable income is subject to the tax imposed by this Chapter, and every resident shall make and file, on or before April 15th of each year, with the Tax Administrator, a Municipal tax return on a form prescribed by and acceptable to the Tax Administrator. If a taxpayer's entire income is exempt from taxation by the Municipality, the taxpayer need not file a return, provided that the Tax Administrator has been notified in writing of said exempt status. When the return is made for a fiscal year or other period different from the calendar year, the return shall be filed on or before the fifteenth (15th) day of the fourth (4th) month following the end of such fiscal year or period. The Tax Administrator is hereby authorized to provide by regulation that the return of an employer or employers, showing the amount of Municipal tax deducted by said employer or employers from the qualifying wages, commissions, other compensation, and other taxable income of a nonresident employee, and paid by him or them to the Tax Administrator may be accepted as the return required of a nonresident employee whose sole income, subject to tax under this Tax Code, is such qualifying wages, commissions, other compensation, and other taxable income.
   (b)   A husband and wife may file either separate returns or a joint return for municipal purposes, even though one of the spouses has neither taxable income nor deductions included on the Municipal return regardless of whether their federal and state returns were filed separately or jointly. If a joint return is made, the tax shall be computed on the aggregate taxable income and the liability with respect to the tax shall be joint and several.
   (c)   The return shall be filed with the Tax Administrator on a form or forms furnished by or obtainable upon request from the Tax Administrator; or on a generic form, if the generic form, when completed and filed, contains all of the information required to be submitted with the Municipality’s prescribed return and, if the taxpayer or return preparer filing the generic form otherwise complies with the Tax Code governing the filing of returns.
   (d)   The return shall set forth:
      (1)   The aggregate amounts of qualifying wages, commissions, other compensation received ,allocated, apportioned or set aside, other income defined by statute as taxable, and gross income from any business, profession or other activity, less allowable expenses incurred in the acquisition of such gross income earned during the preceding year and subject to said tax; and
      (2)   The amount of tax imposed by this chapter on such earnings and profits; and
      (3)   Such other pertinent statements, information returns, copies of federal or state tax returns and/or schedules, or other information as the Tax Administrator may require, including a statement that the figures used in the return are the figures used for federal income tax adjusted to set forth only such income as is taxable under the provisions of this Chapter.
   (e)   (1)   Any taxpayer that has requested an extension for filing a federal income tax return may request an extension for the filing of a Municipal Income Tax Return by filing a copy of the taxpayer’s federal extension request with the Municipal Tax Division. Any taxpayer not required to file a federal income tax return may request an extension for filing a Municipal Income Tax Return in writing. The request for extension must be filed on or before the original due date for the annual return. If the request is granted, the extended due date of the municipal income tax return shall be the last day of the month following the month to which the due date of the federal income tax return has been extended.
      (2)   The Tax Administrator may deny a taxpayer’s request for extension if the taxpayer:
         A.   Fails to timely file the request; or
         B.   Fails to file a copy of the federal extension request, (if applicable); or
         C.   Owes the Municipality any delinquent income tax, penalty, interest or other charge for the late payment or nonpayment of income tax; or
         D.   Has failed to file any required income tax return, report, or other related document for a prior tax period.
      (3)   The granting of an extension for filing a Municipal tax return does not extend the due date as provided in this section for payment of the tax; hence, penalty and interest may apply to any unpaid tax during the period of extension at the rate set out by Section 163.10. Any extension by the Tax Administrator shall be granted upon the condition that declaration filing and payment requirements have been fulfilled; however, if, upon further examination it then becomes evident that declaration filing and payment requirements have not been fulfilled, penalty and interest may be assessed in full and in the same manner as though no extension had been granted.
   (f)   Payments with Returns.
      (1)   The taxpayer making a return shall, at the time of the filing thereof, pay to the Tax Administrator the amount of taxes shown as due thereon; provided, however, that credit shall be allowed for:
         A.   Any portion of the tax so due which has been deducted at the source pursuant to the provisions of Section 163.06; and
         B.   Any portion of such tax which has been paid by the taxpayer pursuant to the provisions of Section 163.07; and
         C.   Credit to the extent allowed by Section 163.15 for tax paid to another municipality.
      (2)   Subject to the limitations contained in Section 163.11 of this Tax Code, any taxpayer who has overpaid the amount of tax to which the Municipality is entitled under the provisions of this Tax Code 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 such taxpayer has submitted all necessary schedules and statements required to complete the return; has filed a declaration of estimated income tax for the following year and paid at least the first installment as required by Section 163.07; and that amounts of less than five dollars ($5.00) shall not be refunded.
   (g)   Amended Returns.
      (1)   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 Section 163.11. Such amended returns shall be on a form obtainable upon request from the Tax Administrator. A taxpayer may not change the method of accounting or apportionment of net profits after the due date for filing the original return.
      (2)   Within three (3) months from the final determination of any Federal tax liability affecting the taxpayer’s Municipal tax liability, such taxpayer shall make and file an amended Municipal return showing income subject to the Municipal 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.
   (h)   Information returns, schedules and statements required to support tax returns which are incomplete without such information shall be filed within the time limits set forth for the filing of the tax returns, and the failure to file such information returns, schedules and statements shall be deemed to be a violation of this Tax Code. Provided, however, that the taxpayer shall have ten (10) days after notification by the Tax Administrator, or his authorized representative, to file the items required by this subsection (h).
(Ord. 60-07. Passed 12-17-07.)
163.06 COLLECTION AT SOURCE.
   (EDITOR'S NOTE: Pursuant to Resolution 78-04 and Ordinance 44-04 an additional one-quarter of one percent (0.25%) was added for the purpose of "constructing, reconstructing, resurfacing and repairing local streets, thoroughfare streets and alleys and financing of the permanent improvements". Pursuant to Resolution 79-04 and Ordinance 45-04 a second additional one-quarter of one percent (0.25%) was added for the purpose of "fire and emergency medical service improvements" These combine to bring the new rate to one and one-half percent (1½%)).
   (a)   Withholding by Employer. Each employer within, or doing business within, the Municipality who employs one or more persons on a salary, wage, commission or other compensation basis shall deduct, when such salary, wage, commission or other compensation is paid, allocated, or set aside, the tax at the rate provided in Section 163.03 hereof, one and one-half percent (1½%) beginning January 1, 2005, and ending December 31, 2014, both inclusive, on the qualifying wages due by such employer to each such employee and shall, on or before the last day of each month, make a return and pay to the Tax Administrator, the tax withheld during the preceding month. The return shall be on a form or forms prescribed by or acceptable to the Tax 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. Nothing in this section prohibits an employer from withholding tax on a basis greater than qualifying wages. The tax Administrator may require withholding payments to be made by electronic funds transfer or ACH.
(Ord. 44-04. Passed by Voters 11-2-04; Ord. 45-04. Passed by Voters 11-2-04.)
   (b)   An employer is not required to make any withholding with respect to an individual’s disqualifying disposition of an incentive stock option if, at the time of the disqualifying disposition, the individual is not an employee of the corporation with respect to whose stock the option has been issued.
      (1)   An employee is not relieved from liability for a tax by the failure of the employer to withhold the tax as required by a municipal corporation or by the employer’s exemption from the requirement to withhold the tax.
      (2)   The failure of an employer to remit to the municipal corporation the tax withheld and shown as withheld on the employee’s W-2 year end statement relieves the employee from liability for that tax unless the employee colluded with the employer in connection with the failure to remit the tax withheld.
   (c)   The Tax Administrator shall have the authority to approve the filing of quarterly withholding payments. Upon approval, the employer shall, on or before the last day of each month following the calendar quarters ending March 31, June 30, September 30, and December 31, make a return and pay the tax withheld during the preceding calendar quarter. The Tax Administrator may revoke the approval of quarterly filing and payments whenever the Tax Administrator has reason to believe that the conditions for granting such authorization have changed, were judged incorrectly, were not met, or when it is in the best interest of the Municipality to do so. Notice of withdrawal shall be made in writing and, in such case, the employer must begin to file in accordance with this section.
   (d)   Employer Considered as Trustee. Each employer in collecting such tax, shall be deemed to hold the same, until payment is made by such employer to the Municipality, as a trustee for the benefit of the Municipality, and any such tax collected by such employer from his employees shall, until the same is paid to the Municipality be deemed a trust fund in the hands of such employer. Each employer shall be liable for the payment of the tax required to be deducted and withheld, whether or not such tax, in fact, has been withheld.
   (e)   Any person who is required to withhold tax from qualifying wages shall pay all such tax to the Municipality in accordance with the provisions of this section. In the event taxes withheld from the qualifying wages of employees are not paid to the Municipality in accordance with the provisions of this section, all officers, members, managers, employees, and trustees having control or supervision of or charged with the responsibility of filing the return and making payment are jointly and severally personally liable for the tax not returned or paid to the Municipality as well as any related interest and penalties, and are also liable under the provisions of section 163.99 hereof. The dissolution, termination, or bankruptcy of a corporation, limited liability company, or business trust does not discharge an officer’s, member’s, manager’s, employee’s, or trustee’s liability for a failure of the corporation, limited liability company, or business trust to file returns or pay said taxes.
   (f)   Withholding Return; List of Employees.   Each employer shall file a withholding tax reconciliation, on a form prescribed by and obtainable upon request from the Tax Administrator, showing the sum total of all compensation paid all employees, the portion of which, (if any) was not subject to withholding along with an explanation for the same, and the portion of which was subject to withholding, together with the amount of such withholdings remitted. Such return shall include information concerning each employee from whom the Municipal tax was withheld, showing the name, address, zip code and social security number of each such employee, the total amount of compensation paid during the year and the amount of Municipal tax withheld. If the total tax withheld from any employee included tax withheld and remitted to another municipality, the amount of same shall be separately shown on the return of information to the Municipality concerning each employee. The withholding tax reconciliation shall be filed by each employer on or before February 28 following the end of such calendar year. The Tax Administrator may require the filing of such reconciliations and employee information by alternate media.
   (g)   In addition to the wage reporting requirements of this section, any person required by the Internal Revenue Service to report on Form 1099-Misc. payments to individuals not treated as employees for services performed shall also report such payments to the Municipality when the services were performed in the Municipality. The information may be submitted on a listing, and shall include the name, address and social security number (or federal identification number), and the amount of the payments made. Federal form(s) 1099 may be submitted in lieu of such listing. The information shall be filed annually on or before February 28 following the end of such calendar year.
   (h)   Domestic Servants. No person shall be required to withhold the tax on the qualifying wages, commissions, other compensation, and other taxable income paid domestic servants employed exclusively in or about such person’s residence. However, such domestic servants shall be responsible for filing and paying their own returns and taxes.
(Ord. 21-04. Passed 5-3-04.)
163.061 COLLECTION OF TAX OWED BY TRANSIENT TAXPAYERS.
   (a)   Definitions.    As used in this section and Sections 163.062 the following words and terms have the following meanings:
      (1)   “Transient contractor” means any person who is not a resident of or does not have a place of business in the Municipality, including, but not limited to, a promoter, booking agent, or other agent or representative, who enters into an agreement with or on behalf of a transient taxpayer or arranges for activities or services of a transient taxpayer relating to a transient activity within the Municipality. A transient contractor may also be a transient taxpayer and, for purposes of this chapter, shall be treated as the employer of any transient taxpayer who is employed in or with respect to, or performs activities or services in or with respect to a transient activity as to which the person is a transient contractor notwithstanding that the legal relationship of the transient contractor and the transient taxpayer is that of an independent contractor or an agent.
      (2)   “Transient activity” means any activity, including, but not limited to, any rental of moveable personal property, protection of persons and property, custodial services, catering services, entertainment act, sports event, promotional booth, special event, band, orchestra, rock group, circus, theatrical performance or food, beverage or souvenir concession, which takes place on a one-time, short-term or irregular basis within the Municipality.
      (3)   “Transient taxpayer” means any person who engages in or provides or performs activities or services in or with respect to, any transient activity, as defined in subsection (a)(2) hereof.
         (Ord. 21-04. Passed 5-3-04.)
   (b)   Collection at Source.
      (1)   Any person, including any transient contractor, who:
         A.   Employs or contracts for or arranges for the provision of the activities or services of any transient contractor or any transient taxpayer in connection with a transient activity as defined in subsection (a)(2) hereof; or
         B.   Rents real or tangible personal property to a transient taxpayer for a transient activity and who makes any payment to a transient contractor or a transient taxpayer shall withhold, report and pay over as estimated tax an amount equal to fifty percent (50%) of one and one half percent (1 1/2%) of the gross receipts of the transient activity paid to transient taxpayers or transient contractors by such person with respect to such transient activity, this Council finding and determining that such percentage will produce an amount which will be substantially what, under Section 163.03(a), all transient contractors and transient taxpayers involved in the transient activity, would have paid to this Municipality as a tax at the rate and as provided in Section 163.03 after allowing deductions permitted and available by reason of the structure of transient activities. Each payment under this subsection shall be accompanied by a withholding form prescribed by and available on request from the Tax Administrator.
      (2)   The tax withheld pursuant to this subsection shall be paid over to the Tax Administrator or a designated custodian of the Municipality within a period not to exceed three hours following the close of ticket sales or other final collection of gross receipts or revenues in connection with the transient activity.
      (3)   When this Municipality has received payment in full of the withholding required by subsection (b)(1) hereof with respect to a transient activity, no further withholding is required for that transient activity.
         (Ord. 32-05. Passed 8-1-05.)
   (c)   Payment of Estimated Tax.
      (1)   Every transient taxpayer, including every transient contractor, who receives amounts in compensation for transient activities performed within the Municipality and for which no withholding of estimated tax, as required by subsection (b) hereof, has been made, shall prior to completion of the transient activity or immediately upon receipt of any amount or other compensation to be paid in connection with such transient activity, whichever is later, file an estimated income tax form as prescribed by the Tax Administrator and pay over the estimated tax on such gross amounts received at the rate provided in Section 163.03. If the transient taxpayer is a transient contractor, the estimated tax shall be calculated and paid over to the Tax Administrator at the rate required by Section 163.03 on the total amount received by the transient contractor net of deductions permitted in the calculation of taxable income, provided that such transient contractor simultaneously complies or has previously complied with the withholding requirement of subsection (b) hereof.
      (2)   Every transient taxpayer subject to this provision may be required to immediately file an estimated income tax form as prescribed by the Tax Administrator and pay the estimated income tax due thereon prior to the issuance of any permits or licenses or the execution of any rental agreement for the use of municipally owned property of the Municipality for the transient activity giving rise to the tax liability.
   (d)   Notice of Tax Obligation.
      (1)   Any person that enters into an agreement with a transient taxpayer for the performance of a transient activity shall provide notice to the transient taxpayer, on a form provided by the Tax Administrator of the liability for municipal income tax, including an explanation of the method of collecting such tax and the rate of tax. Such notice shall be provided no later than the execution by the transient taxpayer of that agreement.
      (2)   Failure to provide the notice required in subsection (d)(1) hereof, shall be a misdemeanor and shall be punishable by a fine of five hundred dollars ($500.00).
   (e)   Refunds. Any transient contractor or transient taxpayer which has made a payment to the Municipality of estimated tax to this Municipality or for which withholding of tax has been made and believes it has made an overpayment of its estimated tax or has had withheld and paid to this Municipality as withholding for tax owed to this Municipality an amount in excess of that which it owes as a tax shall, upon filing of its return for the calendar year of such estimated payment or for which withholding was made, be entitled to and shall receive a refund of the amount of the overpayment or the excess amount of the withholding provided that, in the case of a transient contractor, the return of the transient contractor shall either be accompanied by the returns for the applicable year of all transient taxpayers involved in the transient activity and for which the transient contractor was an employer for purposes of this chapter or there shall be deducted from the amount of the refund to be paid to the transient contractor fifty percent (50%) of the amount claimed by the transient contractor as payments to the transient taxpayers involved in the transient activity as withholding of the tax due from those transient taxpayers pursuant to this chapter.
   (f)   Sections 163.01 through 163.99 shall apply to every transient taxpayer, including every transient contractor to the extent that the requirements contained in those sections are not inconsistent with the provisions of Sections 163.061 and 163.062.
(Ord. 21-04. Passed 5-3-04.)
163.062 SECURITY FOR AMOUNTS REQUIRED TO BE PAID BY TRANSIENT TAXPAYERS.
   (a)   If any person required to withhold taxes pursuant to Section 163.061(b) or pay over any estimated tax payment pursuant to Section 163.061(c) timely fails to so withhold or pay over; and
   (b)   It is determined by the Tax Administrator that it is likely that such person will leave the jurisdiction of the Municipality without collecting or paying over such tax as is due:
   Then the Tax Administrator may seize, at the time of completion of the transient activity, personal property of that person as is located within the Municipality and may retain such property until such time as the tax owed by Section 163.03 is paid to the Tax Administrator. (Ord. 21-04. Passed 5-3-04.)
163.07 DECLARATIONS.
   (a)   Requirement for Filing. Every person who anticipates the receipt of any taxable income which is not subject to Section 163.06, or who engages in any business, profession, enterprise or activity subject to the tax imposed by Section 163.03, shall file a declaration setting forth such estimated income or the estimated profit or loss from such business activity together with any estimated tax due thereon, if any. Provided, however, if a person’s income is wholly from qualifying wages from which the tax will be withheld and remitted to this Municipality in accordance with Section 163.06, such person need not file a declaration.
   (b)   Dates for Filing.
      (1)   Such declaration shall be filed on or before April 15th of each year during the life of this chapter, or on or before the fifteenth (15th) day of the fourth (4th) month following the date the taxpayer becomes subject to tax for the first time.
      (2)   Those taxpayers having a fiscal year or period differing from the calendar year shall file a declaration on or before the fifteenth (15th) day of the fourth (4th) month following the beginning of each fiscal year or period.
(Ord. 21-04. Passed 5-3-04.)
   (c)   Forms; Credit for Tax Withheld or Paid Another Community.
      (1)   Such declaration shall be filed upon a form furnished by or obtainable from the Tax Administrator or an acceptable generic form and credit shall be taken for the Municipal tax to be withheld from any portion of such income. In accordance with the provisions of Section 163.15, credit may be taken for tax to be paid to or to be withheld and remitted to another taxing municipality.
      (2)   The original declaration, or any subsequent amendment thereof, may be increased or decreased on or before any subsequent quarterly payment date as provided for herein.
         (Ord. 61-04. Passed 12-20-04.)
      (3)   For taxpayers who are individuals, such declaration of estimated tax to be paid the Municipality shall be accompanied by a payment of at least twenty-two and one half percent (22 1/2%) of the estimated annual tax and shall be paid on or before the last day of the seventh, tenth and thirteenth months after the beginning of the taxable year.
      (4)   For taxpayers that are not individuals, such declaration of estimated tax to be paid the Municipality shall be accompanied by a payment of at least twenty-two and one half percent (22 1/2%) of the estimated annual tax and shall be paid on or before the fifteenth (15th) day of the sixth, ninth and twelfth months after the beginning of the taxable year.
         (Ord. 32-05. Passed 8-1-05.)
      (5)   The mere submission of a declaration estimating a tax liability shall not constitute filing unless accompanied by the required payment.
         (Ord. 61-04. Passed 12-20-04.)
   (d)   Amended Declaration.
      (1)   A Declaration may be amended at any time.
      (2)   In the event that an amended declaration has been filed, the unpaid balance shown due thereon shall be paid in equal installments on or before the remaining payment dates.
   (e)   Annual Return Required. On or before the fifteenth (15th) day of the fourth month following the end of the calendar or fiscal year, an annual return shall be filed and any balance which may be due the Municipality shall be paid therewith in accordance with the provisions of Section 163.05.
(Ord. 21-04. Passed 5-3-04.)
163.08 APPOINTMENT AND DUTIES OF THE TAX ADMINISTRATOR.
   (a)    (1)   It shall be the duty of the Tax 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 daily all monies so received.
      (2)   It shall be the duty of the Tax Administrator to enforce payment of all taxes owing the Municipality; 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 Tax Administrator is hereby charged with the enforcement of the provisions of this chapter, including the interpretation and enforcement of the Rules and Regulations and is hereby empowered, subject to the approval of Council by motion, to adopt and promulgate and to enforce rules and regulations relating to any matter or thing pertaining to the collection of taxes and administration and enforcement of the provisions of this chapter, including provisions for the re-examination and correction of returns.
   (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 Tax Administrator may determine the amount of tax appearing to be due the Municipality from the taxpayer, together with interest and penalties thereon, if any, in the following manner:
      (1)   General Provisions.
         A.   If the Tax Administrator determines that any taxpayer subject to the provisions of this chapter has a tax liability for which he has filed no return or has filed an incorrect return and has failed to pay the full amount of tax due, the Tax Administrator shall issue a proposed assessment showing the amount of tax due, together with any penalty and interest that may have accrued thereon.
            1.   Such proposed assessment shall be served upon the taxpayer in person or by mailing to his last known address. Proof of mailing furnished by the U.S. Post Office shall be presumptive proof of receipt thereof by the addressee. Failure to secure mailed notice from the U.S. Post Office will constitute delivery and reception of same.
            2.   A taxpayer may, within fifteen days after the date the proposed assessment was served or mailed, file a written protest with the Tax Administrator. Within fifteen days after receipt of the protest, the Tax Administrator shall give the protestant an opportunity to be heard; provided further that the Tax Administrator may extend the date of hearing for good cause shown. After the hearing, the Tax Administrator shall withdraw the assessment or he shall adjust or reaffirm the assessment and it shall then become final. If no protest is filed as herein provided, such proposed assessment shall become final fifteen days after being served.
         B.   After a proposed assessment becomes final, notice of such final assessment shall be issued and shall be served in the same manner as a proposed assessment.
            1.   A taxpayer shall have fifteen days after the date the final assessment was served or mailed within which to file a written notice of appeal with the Board of Tax Appeals. Such written notice of appeal shall be filed in a sealed envelope plainly marked “Appeal to Board of Tax Appeals” and mailed or delivered to the Tax Administrator who shall, within five days after receipt thereof, deliver such appeal to the Chairman of the Board of Tax Appeals or, if the Chairman is not available, to the Vice Chairman.
            2.   The Board of Tax Appeals, upon receipt of a notice of appeal, shall within fifteen days notify the Tax Administrator thereof who shall forward within fifteen days to the Board a certified transcript of all actions taken by him with respect to such final assessment. Such transcript shall be open to inspection by the appellant and his counsel.
            3.   Any taxpayer against whom a final assessment has been issued and who has filed a notice of appeal shall be granted a hearing by the Board of Tax Appeals. At such hearing, the appellant and the Tax Administrator shall be given opportunity to present evidence relating to such final assessment. After the conclusion of such hearing, the Board of Tax Appeals shall affirm, reverse or modify such final assessment and shall furnish a copy of its decision in respect thereof to the appellant and the Tax Administrator. The appellant’s copy of such decision shall be served upon him in the same manner as herein provided for the serving of assessments.
         C.   When any taxpayer subject to the provisions of this chapter has filed a return indicating the amount of tax due and has failed to pay such tax to the Tax Administrator as required by this chapter, the Tax Administrator need not issue an assessment but may proceed under the provisions of Sections 163.11 and 163.12.
      (2)   Provisions affecting employers.
         A.   If the Tax Administrator determines that an employer subject to the provisions of this chapter has failed to file a return for tax withheld and has failed to pay to the Tax Administrator the full amount of such taxes, the Tax Administrator shall issue a proposed assessment showing the amount of tax due, together with any penalties and interest that may have accrued thereon, and the provisions of subsections (c)(1)A. and B. hereof shall then apply.
         B.   If the Tax Administrator determines that an employer subject to the provisions of this chapter has failed to withhold tax, the Tax Administrator shall issue a proposed assessment showing the tax due, together with any penalties and interest that may have accrued thereon, and the provisions of subsections (c)(1)A. and B. hereof shall then apply.
         C.   When an employer subject to the provisions of this chapter has filed a return indicating the amount of tax withheld and has failed to pay such tax to the Tax Administrator as required by this chapter, the Tax Administrator may proceed under the provisions of Sections 163.11 and 163.12 and need not issue an assessment as provided in subsections (c)(2)A. and B. hereof.
   (d)   (1)   Any taxpayer or employer who has not filed a notice of appeal to the Board of Tax Appeals from a final assessment issued against him shall pay the amount thereof within fifteen days after service of such final assessment.
      (2)   Any taxpayer or employer who has filed a notice of appeal to the Board of Tax Appeals from a final assessment issued against him shall pay the amount determined to be due by the Board of Tax Appeals within fifteen days after service of his copy of the decision of the Board.
   (e)   When an application for deferred payment of tax due is filed by a taxpayer, the Tax Administrator may authorize partial payments of unpaid taxes when, in his judgment, the taxpayer is unable, due to hardship conditions, to pay the full amount of the tax when due, and when, in his judgment, such deferred payments are the best means of accomplishing the intent of this chapter. Provided, however, that the Tax Administrator shall not authorize an extension of time for the payment of such taxes due for more than six (6) months beyond the date of the filing of the application.
(Ord. 21-04. Passed 5-3-04.)
163.09 INVESTIGATIVE POWERS OF THE TAX ADMINISTRATOR; PENALTY FOR DIVULGING CONFIDENTIAL INFORMATION.
   (a)   The Tax Administrator, or any authorized employee, is hereby authorized to examine the books, papers, records and copies of Federal income tax returns of any employer, or of any taxpayer or person subject to, or whom the Tax Administrator 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 or withholdings due under this chapter. Every such employer, supposed employer, taxpayer or supposed taxpayer, is hereby directed and required to furnish within ten days following a written request by the Tax 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 Tax Administrator 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 copies of 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 copies of 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 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 Tax Administrator authorized hereby shall be deemed a violation of this chapter, punishable as provided in Section 163.12.
   (d)   Any information gained as a result of any returns, investigations, hearings or verifications required or authorized by this chapter shall be confidential and no person shall disclose such information, except for official purposes, or except when ordered by a court of competent jurisdiction. Any person divulging such information in violation of this chapter, shall be guilty of a misdemeanor and shall be fined not more than five hundred dollars ($500.00) or imprisoned for not more than six (6) months, or both. Each disclosure shall constitute a separate offense.
   In addition to the above penalty, any employee of the Municipality who violates the provisions of this section relative to the disclosure of confidential information shall be guilty of an offense punishable by immediate dismissal.
   (e)   Every taxpayer shall retain all records necessary to compute his tax liability for a period of five (5) years from the date his return is filed, or the withholding taxes are paid.
(Ord. 21-04. Passed 5-3-04.)
163.10 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 same rate which Section 718.12 of the Ohio Revised Code of Ohio requires be paid by municipalities on their income tax refunds, i.e., the federal short-term rate as defined in Section 5703.47 of the Ohio Revised Code, plus three percent (3%) per year.
   (b)   In addition to interest as provided in subsection (a) hereof, penalties based on the unpaid tax are hereby imposed as follows:
      (1)   For failure to pay taxes due, other than taxes withheld, one and one-half percent (1½%) per month or fraction thereof, or twenty-five dollars ($25.00), whichever is greater, not to exceed half the tax due.
      (2)   For failure to remit taxes withheld or required to be withheld from employees, five percent (5%) per month or fraction thereof, or one hundred dollars ($100.00), whichever is greater.
      (3)   Where the taxpayer has failed to file a declaration on which he has estimated and paid a tax equal to or greater than the tax paid for the previous year, or has failed to file a declaration on which he has estimated and paid tax equal to or greater than ninety percent (90%) of the actual tax for the year, or has failed to file a final return and pay the total tax on or before the end of the month following the end of his taxable year, ten percent of the difference between ninety percent (90%) of the actual tax for the year and the amount paid through withholding or declaration.
      (4)   No penalty or interest shall be charged against a taxpayer for the late payment or nonpayment of estimated tax liability if the taxpayer is an individual who resides in the municipal corporation but was not domiciled there on the first day of January of the current calendar year.
      (5)   Except in the case of fraud, the penalty shall not exceed fifty percent (50%) of the unpaid tax.
   (c)   Exceptions. A penalty shall not be assessed on an additional tax assessment made by the Tax Administrator when a return has been filed in good faith and the tax paid thereon within the time prescribed by the Tax 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, providing an amended return is filed and the additional tax is paid within three (3) months after final determination of the Federal tax liability.
   (d)   In no case shall penalty and interest charges be levied when the total of such penalty and interest amounts to less than five dollars ($5.00).
   (e)   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 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.
   (f)   Beginning with tax year 2007, including fiscal year filers, in addition to interest and penalties imposed by this chapter there shall be imposed, for failure to file any tax return due under this chapter, a twenty-five dollar ($25.00) penalty for late filing. This penalty shall be assessed regardless of the amount of tax due, if any, and is not limited by any other provision of this section.
(Ord. 60-07. Passed 12-17-07.)
163.11 COLLECTION OF UNPAID TAXES AND REFUNDS OF OVERPAYMENTS.
   (a)   All taxes imposed by this chapter shall be collectible, together with any interest and penalties thereon, by suit, as other debts of like amounts are recoverable. No additional assessment shall be made after three (3) years from the time the tax was due or the return was filed, whichever is later; provided however, there shall be no period of limitation on an additional assessment in a case of a return that omits gross income in excess of twenty- five percent (25%) of that required to be reported or in the case of failure to file a return. In those cases in which the Commissioner of Internal Revenue and the taxpayer have executed a waiver of the Federal statute of limitation, the period within which an additional assessment may be made by the Tax Administrator shall be extended one (1) year from the time of the final determination of the Federal tax liability.
   (b)   Taxes erroneously paid shall not be refunded unless a claim for refund is made within three (3) years from the date on which such payment was made or the return was due, or within three (3) months after final determination of the Federal tax liability, whichever is later.
   (c)   Interest shall be allowed and paid on any overpayment by a taxpayer of any municipal income tax obligation from the date of the overpayment, with the following exception: No interest shall be allowed on any overpayment that is refunded within ninety (90) days after the final filing date of the annual return, or ninety (90) days after the complete return is filed, whichever is later. For purposes of computing the payment of interest on overpayments, no amount of tax for any taxable year shall be treated as having been paid before the date on which the tax return for that year was due without regard to any extension of time for filing that return. The interest shall be paid at the rate of interest prescribed by Ohio R.C. 5703.47.
   (d)   Amounts of less than five dollars ($5.00) shall not be refunded or assessed.
(Ord. 21-04. Passed 5-3-04.)
163.12 VIOLATIONS AND PENALTIES.
   (a)   Any person who shall:
      (1)   Fail, neglect or refuse to make any return or declaration required by this chapter; or
      (2)   Knowingly make any incomplete, false or fraudulent return; or
      (3)   Knowingly fail or refuse to pay the tax, penalties or interest imposed by this chapter; or
      (4)   Knowingly fail or refuse to withhold the tax from his employees and remit such withholding to the Tax Administrator; or
      (5)   Refuse to permit the Tax Administrator or any duly authorized agent or employee to examine his or his employer’s books, records, papers and copies of Federal income tax returns relating to the income or net profits of a taxpayer; or
      (6)   Fail to appear before the Tax Administrator and to produce his or his employer’s books, records, paper or copies of Federal income tax returns relating to the income or net profits of a taxpayer upon order or subpoena of the Tax Administrator; or
      (7)   Fail to submit a listing of rentees as required by this chapter; or
      (8)   Refuse to disclose to the Tax Administrator any information with respect to the income or net profits of a taxpayer; or
      (9)   Fail to comply with the provisions of this chapter or any order or subpoena of the Tax Administrator; or
      (10)   Willfully give to an employer by an employee false information as to his true name, correct social security number and residence address, or the failure of such employee to promptly notify an employer of any change in residence address and date thereof; or
      (11)   Willfully fail or willfully refuse to make any payment on the estimated tax for any year or part of any tax year as required by Section 163.07; or
      (12)   Fail to cause the tax withheld from the qualifying wages of the employees pursuant to this chapter to be paid to the Municipality in accordance with the provisions of Section 163.06; or
      (13)   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.
   (b)   (1)   Any person subject to the provisions of this chapter who has failed to file or has filed an incorrect return or has failed to pay the full amount of tax due, shall not be deemed to have committed an offense punishable under the provisions of this section until the assessment issued against him under the provisions of Section 163.08 has become due and payable.
      (2)   Any person who has filed a return under the provisions of this chapter indicating the amount of tax due, and has failed to pay such tax, together with any penalties or interest that may have accrued thereon, shall not be deemed to have committed an offense for having knowingly failed to pay the tax, penalties or interest due as provided in subsection (a)(3) hereof, until the date of the filing of such return.
   (c)   Statute of Limitations.
      (1)   Civil actions to recover Municipal income taxes and penalties and interest on Municipal income taxes shall be brought within three (3) years after the tax was due or the return was filed, whichever is later.
      (2)   Prosecutions for an offense under this section shall be commenced within three (3) years from the time of the offense provided that in the case of failure to file a return or in the case of filing a false or fraudulent return, in which event the limitation of time within which prosecution must be commenced shall be five (5) years from the date the return was due or the date the false or fraudulent return was filed, whichever is later.
   (d)   The term “person” as used in this section shall, in addition to the meaning prescribed in Section 163.02, include in the case of an association or corporation not having any partner, member or officer within the Municipality any employee or agent of such association or corporation who can be found within the corporate limits of the Municipality.
   (e)   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, or declaration, from filing such forms, or from paying the tax.
(Ord. 21-04. Passed 5-3-04.)
163.13 BOARD OF ADJUDICATION AND BOARD OF TAX APPEALS.
   (a)   Board of Adjudication.
      (1)   A Board of Adjudication, consisting of the City Manager or a person designated by him, the Financial Administrative Services Director, or a person designated by him, and the City Attorney or an Assistant City Attorney designated by him, is hereby created. The Board shall select, each year for a one-year term, one of its members to serve as Chairman and one to serve as Secretary. A majority of the members of the Board shall constitute a quorum.
      (2)   The Board shall adopt its own procedural rules and shall keep a record of its proceedings. All hearings of the Board shall be conducted privately and the provisions of Section 163.09 with reference to the confidential character of information required to be disclosed by this chapter shall apply to such matters as may be presented to the Board of Adjudication.
      (3)   The Board shall have the authority, upon request of the Tax Administrator to modify in whole or in part, any assessment of tax, penalty and/or interest, required to be made by this chapter. In addition, the Board may authorize the Tax Administrator to accept partial payments for a period in excess of the time authorized in Section 163.08.
   (b)   Board of Tax Appeals.
      (1)   A Board of Tax Appeals consisting of three representative citizens of the Municipality, not otherwise employed by the Municipality, to be appointed by Council hereby is created. One member shall be appointed to serve a term of one year, one member shall be appointed to serve a term of two years, and one member shall be appointed to serve a term of three years commencing on January 1, 1978. Each year thereafter one member shall be appointed to serve a term of three years.
      (2)   One of the members of the Board of Tax Appeals appointed by Council shall be chosen by the members as Chairman of the Board of Tax Appeals and all may receive per diem compensation to be fixed by Council. A majority of the members of the Board of Tax Appeals shall constitute a quorum. The Board of Tax Appeals shall adopt its own procedural rules and keep a record of its proceedings. All hearings by the Board of Tax Appeals may be conducted privately and the provisions of Section 163.09 with reference to the confidential character of information required to be disclosed by this chapter shall apply to such matters as may be heard on appeal before the Board of Tax Appeals.
      (3)   Any person who is aggrieved by a decision by the Tax Administrator and who has filed with the Municipality the required returns or other documents pertaining to the municipal income tax obligation at issue in the decision may appeal the decision to the Board of Tax Appeals by filing a request with the Board. The request shall be in writing, shall state with particularity why the decision should be deemed incorrect or unlawful, and shall be filed within thirty (30) days after the Tax Administrator has issued the decision.
      (4)   The Board of Tax Appeals shall schedule a hearing within forty-five (45) days after receiving the request, unless the taxpayer waives a hearing. If the taxpayer does not waive the hearing, the taxpayer may appear before the Board of Tax Appeals and may be represented by an attorney at law, certified public accountant or other representative.
      (5)   The Board of Tax Appeals shall, on hearing, have jurisdiction to affirm, reverse or modify any such assessment, ruling or decision, or any part thereof, made by the Tax Administrator from which an appeal has been filed as provided in Section 163.08. The taxpayer or the Tax Administrator may appeal the Board of Tax Appeals decision as provided in Section 5717.011 of the Ohio Revised Code.
      (6)   Each Board of Tax Appeals created pursuant to this section shall adopt rules governing its procedures and shall keep a record of its transactions. Such records are not public records available for inspection under Section 149.43 of the Ohio Revised Code. Hearings requested by a taxpayer before a Board of Tax Appeals created pursuant to this section are not meetings of a public body subject to Section 121.22 of the Ohio Revised Code.
         (Ord. 21-04. Passed 5-3-04.)
163.14 ALLOCATION OF FUNDS.
   (a)   The funds collected under the provisions of this chapter shall be allocated in such manner as prescribed by ordinance.
   (b)   All administrative costs shall be paid from funds collected under provisions of this chapter.
   (c)   Effective January 1, 1983, two percent (2%) of Municipal Income Tax revenues shall be credited to the Building and Lands Depreciation Reserve Fund annually and effective January 1, 1984, three percent (3%) of Municipal Income Tax revenues shall be credited to such fund annually and may be expended only by authorization of Council for the purchase, lease, maintenance, repair, renovation or construction of Municipal buildings and lands, excluding park lands.
   (d)   The balance of income tax funds collected under provisions of this chapter shall be annually allocated to the General Fund.
(Ord. 21-04. Passed 5-3-04.)
163.15 CREDIT FOR TAX PAID TO ANOTHER MUNICIPALITY.
   (a)   Where a resident of the Municipality is subject to a municipal income tax in another municipality, he shall not pay a total municipal income tax on the same income greater than the tax imposed at the highest rate to which he is subject.
   (b)   Every individual taxpayer who resides in the Municipality who receives net profits, salaries, wages, commissions or other personal service compensation for work done or services performed or rendered outside the Municipality, if it is made to appear that he has paid a municipal income tax on the same income taxable under this chapter to another municipality, shall be allowed a credit against the tax imposed by this chapter of the amount so paid by him or in his behalf to such other municipality. The credit shall not exceed the tax assessed by this chapter on such income earned in such other municipality or municipalities where such tax is paid.
   (c)   The Municipality shall grant a credit against the tax imposed by this chapter to every taxpayer who works in a joint economic development zone created under Section 715.691 or a joint economic development district created under Section 715.70, 715.71, or 715.72 of the Ohio Revised Code. The credit shall not exceed the tax assessed by this chapter on such income earned in such joint economic development zone or joint economic development district where such tax is paid.
   (d)   Effective with the 2004 tax year, except as provided in division (e) of this section, if tax or withholding is paid to a municipal corporation on income or wages, and if a second municipal corporation imposes a tax on that income or wages after the time period allowed for a refund of the tax or withholding paid to the first municipal corporation, the second municipal corporation shall allow a nonrefundable credit, against the tax or withholding the second municipality claims is due with respect to such income or wages, equal to the tax or withholding paid to the first municipal corporation with respect to such income or wages.
   (e)   If the tax rate in the second municipal corporation is less than the tax rate in the first municipal corporation, then the credit described in division (d) of this section shall be calculated using the tax rate in effect in the second municipal corporation.
   (f)   A claim for refund or credit under this section shall be made in such manner as the Tax Administrator may by regulation provide.
(Ord. 21-04. Passed 5-3-04.)
163.16 SAVINGS CLAUSE.
   Sections 163.01 through 163.99, inclusive, hereafter “this chapter”, shall not apply to any person or income, as to whom, or as to which it is beyond the power of Council to impose the tax herein provided for. If any sentence, clause, paragraph, section or other part of this chapter, or any tax against any individual or any of the several groups specified herein, is found to be unconstitutional, illegal, invalid or otherwise unenforceable, such unconstitutionality, illegality, invalidity or unenforceability shall affect only such paragraph, clause, sentence, section or other part of this chapter and shall not affect or impair any of the remaining provisions, sentences, clauses, paragraphs, sections or other parts of this chapter. It is hereby declared to be the intention of Council that this chapter, including any amendments hereto, would have been adopted had such unconstitutional, illegal or invalid sentence, clause, paragraph, section or other part thereof not been included herein.
(Ord. 21-04. Passed 5-3-04.)
163.17 COLLECTION OF TAX AFTER TERMINATION OF CHAPTER.
   (a)   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 provisions of this chapter are concerned, it shall continue effective until all of such taxes levied hereunder 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 163.11 and 163.12.
   (b)   Annual returns due for all or any part of the last effective year of this chapter shall be due on the date provided in Sections 163.05 and 163.06 as though the same were continuing. (Ord. 21-04. Passed 5-3-04.)
163.18 COMPROMISE AGREEMENTS.
   In cases where the Tax Administrator determines, in his sole discretion, that calculation of the amount of income tax due or required to be withheld using the methods prescribed in this chapter would be unduly burdensome to the taxpayer, transient contractor or transient taxpayer, or cannot be determined with certainty, the Tax Administrator is hereby authorized to employ any other reasonable means of measuring the amount of tax due or required to be withheld which in his determination protects the interests of the Municipality and is further authorized to enter into a compromise agreement with the taxpayer, transient contractor or transient taxpayer, such that the final determination of tax due or required to be withheld is consistent with the intent of this chapter and the intent of the Municipality to treat all taxpayers, transient contractors and transient taxpayers in an equitable manner.
(Ord. 21-04. Passed 5-3-04.)
163.99 PENALTY.
   Whoever violates any provision of Sections 163.01 through 163.18 shall be guilty of a misdemeanor and upon conviction thereof shall be fined not more than five hundred dollars ($500.00) or imprisoned not more than six months, or both, for each offense.
(Ord. 21-04. Passed 5-3-04.)
164.01 AUTHORITY TO LEVY TAX; PURPOSE OF TAX.
   (A)    To provide funds for the purposes of general municipal operations, maintenance, new equipment, extension and enlargement of municipal services and facilities and capital improvements, the Municipality hereby levies an annual municipal income tax on income, qualifying wages, commissions and other compensation, and on net profits as hereinafter provided.
   (B)    The annual tax is levied at a rate of 1% (one percent) effective beginning on January 1, 2016. The tax is levied at a uniform rate on all persons residing in or earning or receiving income in the Municipality. The tax is levied on income, qualifying wages, commissions and other compensation, and on net profits as hereinafter provided in Section 164.03 of this Chapter and other sections as they may apply.
      (1)   Pursuant to Resolution 61-14 and Ordinance 26-14 an additional one-quarter of one percent (0.25%) is added for the purpose of constructing, reconstructing, resurfacing, and repairing local streets, thoroughfare streets, and alleys and financing of these permanent improvements in the City of Fairborn. This additional one-quarter of one percent (0.25%) is effective for the period January 1, 2015 through December 31, 2024, both inclusive.
      (2)   Pursuant to Resolution 62-14 and Ordinance 27-14 an additional one-quarter of one percent (0.25%) is added for the purpose of providing fire, police and emergency medical services in the City of Fairborn. This additional one-quarter of one percent (0.25%) is effective for the period January 1, 2015 through December 31, 2024, both inclusive.
      (3)   Pursuant to Resolution 45-19 and Ordinance 52-19 an additional one-half of one percent (0.50%) is added for the purpose of providing fire, police and emergency medical services in the City of Fairborn. This additional one-half of one percent (0.50%) is effective for the period January 1, 2021 through December 31, 2030, both inclusive.
   (C)    The tax on income and the withholding tax established by this Chapter are authorized by Article XVIII, Section 3 of the Ohio Constitution. The tax is levied in accordance with, and is intended to be consistent with, the provisions and limitations of Ohio Revised Code 718 (ORC 718).
   (D)    Allocation of funds
      (1)   The funds collected under the provisions of this chapter shall be allocated in such manner as prescribed by ordinance.
      (2)   All administrative costs shall be paid from funds collected under provisions of this chapter.
      (3)   Effective January 1, 1983, two percent (2%) of the Municipal Income Tax revenues shall be credited to the Building and Lands Depreciation Reserve Fund annually and effective January 1, 1984, three percent (3%) of the Municipal Income Tax revenues shall be credited to such fund annually and may be expended only by authorization of Council for the purchase, lease, maintenance, repair, renovation or construction of Municipal buildings and lands, excluding park lands.
      (4)   The balance of income tax funds collected under provisions of this chapter shall be annually allocated to the General Fund.
         (Ord. 45-19. Passed 12-16-19.)
164.02 DEFINITIONS.
   (A)    Any term used in this chapter that is not otherwise defined in this chapter has the same meaning as when used in a comparable context in laws of the United States relating to federal income taxation or in Title LVII of the ORC, unless a different meaning is clearly required. If a term used in this chapter that is not otherwise defined in this chapter is used in a comparable context in both the laws of the United States relating to federal income tax and in Title LVII of the ORC and the use is not consistent, then the use of the term in the laws of the United States relating to federal income tax shall control over the use of the term in Title LVII of the ORC.
   (B)    The singular shall include the plural, and the masculine shall include the feminine and the gender-neutral.
   (C)    As used in this chapter:
      (1)    "Adjusted federal taxable income," for a person required to file as a C corporation, or for a person that has elected to be taxed as a C corporation under (C)(24)(d) of this division, means a C corporation's federal taxable income before net operating losses and special deductions as determined under the Internal Revenue Code, adjusted as follows:
         (a)    Deduct intangible income to the extent included in federal taxable income. The deduction shall be allowed regardless of whether the intangible income relates to assets used in a trade or business or assets held for the production of income.
         (b)    Add an amount equal to five percent (5%) of intangible income deducted under division (C)(1)(a) of this section, but excluding that portion of intangible income directly related to the sale, exchange, or other disposition of property described in Section 1221 of the Internal Revenue Code;
         (c)    Add any losses allowed as a deduction in the computation of federal taxable income if the losses directly relate to the sale, exchange, or other disposition of an asset described in Section 1221 or 1231 of the Internal Revenue Code;
         (d)   (i)    Except as provided in (C)(1)(d)(ii) of this section, deduct income and gain included in federal taxable income to the extent the income and gain directly relate to the sale, exchange, or other disposition of an asset described in Section 1221 or 1231 of the Internal Revenue Code;
            (ii)    Division (C)(1)(d)(i) of this section does not apply to the extent the income or gain is income or gain described in Section 1245 or 1250 of the Internal Revenue Code.
         (e)    Add taxes on or measured by net income allowed as a deduction in the computation of federal taxable income;
         (f)    In the case of a real estate investment trust or regulated investment company, add all amounts with respect to dividends to, distributions to, or amounts set aside for or credited to the benefit of investors and allowed as a deduction in the computation of federal taxable income;
         (g)    Deduct, to the extent not otherwise deducted or excluded in computing federal taxable income, any income derived from a transfer agreement or from the enterprise transferred under that agreement under Section 4313.02 of the ORC;
         (h)   (i)    Except as limited by divisions (C)(1)(h)(ii), (iii), and (iv) of this section, deduct any net operating loss incurred by the person in a taxable year beginning on or after January 1, 2017.
      The amount of such net operating loss shall be deducted from net profit that is reduced by exempt income to the extent necessary to reduce municipal taxable income to zero, with any remaining unused portion of the net operating loss carried forward to not more than five consecutive taxable years following the taxable year in which the loss was incurred, but in no case for more years than necessary for the deduction to be fully utilized.
            (ii)    No person shall use the deduction allowed by division (C)(1)(h) of this section to offset qualifying wages.
            (iii)   (a)    For taxable years beginning in 2018, 2019, 2020, 2021, or 2022, a person may not deduct, for purposes of an income tax levied by a municipal corporation that levies an income tax before January 1, 2016, more than fifty percent (50%) of the amount of the deduction otherwise allowed by division (C)(1)(h)(i) of this section.
               (b)    For taxable years beginning in 2023 or thereafter, a person may deduct, for purposes of an income tax levied by a municipal corporation that levies an income tax before January 1, 2016, the full amount allowed by (C)(1)(h)(i) of this section.
            (iv)    Any pre-2017 net operating loss carryforward deduction that is available must be utilized before a taxpayer may deduct any amount pursuant to (C)(1)(h) of this section.
            (v)    Nothing in division (C)(1)(h)(iii)(a) of this section precludes a person from carrying forward, use with respect to any return filed for a taxable year beginning after 2018, any amount of net operating loss that was not fully utilized by operation of division (C)(1)(h)(iii)(a) of this section. To the extent that an amount of net operating loss that was not fully utilized in one or more taxable years by operation of division (C)(1)(h)(iii)(a) of this section is carried forward for use with respect to a return filed for a taxable year beginning in 2019, 2020, 2021, or 2022, the limitation described in division (C)(1)(h)(iii)(a) of this section shall apply to the amount carried forward.
         (i)    Deduct any net profit of a pass-through entity owned directly or indirectly by the taxpayer and included in the taxpayer's federal taxable income unless an affiliated group of corporations includes that net profit in the group's federal taxable income in accordance with division (V)(3)(b) of Section 164.05.
         (j)    Add any loss incurred by a pass-through entity owned directly or indirectly by the taxpayer and included in the taxpayer's federal taxable income unless an affiliated group of corporations includes that loss in the group's federal taxable income in accordance with division (V)(3)(b) of Section 164.05.
      If the taxpayer is not a C corporation, is not a disregarded entity that has made an election described in division (C)(48)(b) of this section, is not a publicly traded partnership that has made the election described in division (C)(24)(d) of this section, and is not an individual, the taxpayer shall compute adjusted federal taxable income under this section as if the taxpayer were a C corporation, except guaranteed payments and other similar amounts paid or accrued to a partner, former partner, shareholder, former shareholder, member, or former member shall not be allowed as a deductible expense unless such payments are in consideration for the use of capital and treated as payment of interest under Section 469 of the Internal Revenue Code or United States treasury regulations. Amounts paid or accrued to a qualified self-employed retirement plan with respect to a partner, former partner, shareholder, former shareholder, member, or former member of the taxpayer, amounts paid or accrued to or for health insurance for a partner, former partner, shareholder, former shareholder, member, or former member, and amounts paid or accrued to or for life insurance for a partner, former partner, shareholder, former shareholder, member, or former member shall not be allowed as a deduction.
      Nothing in division (C)(1) of this section shall be construed as allowing the taxpayer to add or deduct any amount more than once or shall be construed as allowing any taxpayer to deduct any amount paid to or accrued for purposes of federal self-employment tax.
      (2)   (a)    "Assessment" means a written finding by the Tax Administrator that a person has underpaid municipal income tax, or owes penalty and interest, or any combination of tax, penalty, or interest, to the municipal corporation that commences the person's time limitation for making an appeal to the Board of Tax Appeals pursuant to Section 164.21, and has "ASSESSMENT" written in all capital letters at the top of such finding.
         (b)    "Assessment" does not include a notice denying a request for refund issued under division (C)(3) of Section 164.09, a billing statement notifying a taxpayer of current or past-due balances owed to the municipal corporation, a Tax Administrator's request for additional information, a notification to the taxpayer of mathematical errors, or a Tax Administrator's other written correspondence to a person or taxpayer that does not meet the criteria prescribed by division (C)(2)(a) of this section.
      (3)    "Audit" means the examination of a person or the inspection of the books, records, memoranda, or accounts of a person, ordered to appear before the Tax Administrator, for the purpose of determining liability for a municipal income tax.
      (4)    "Board of Tax Appeals" or "Board of Appeals" or "Board of Tax Appeals", or other named local board constituted to hear appeals of municipal income tax matters, means the entity created under Section 164.21.
      (5)    "Calendar quarter" means the three-month period ending on the last day of March, June, September, or December.
      (6)    "Casino operator" and "casino facility" have the same meanings as in Section 3772.01 of the ORC.
      (7)    "Certified mail," "express mail," "United States mail," "postal service," and similar terms include any delivery service authorized pursuant to Section 5703.056 of the ORC.
      (8)    "Disregarded entity" means a single member limited liability company, a qualifying subchapter S subsidiary, or another entity if the company, subsidiary, or entity is a disregarded entity for federal income tax purposes.
      (9)    "Domicile" means the true, fixed, and permanent home of a taxpayer and to which, whenever absent, the taxpayer intends to return. A taxpayer may have more than one residence but not more than one domicile.
      (10)    "Employee" means an individual who is an employee for federal income tax purposes.
      (11)    "Employer" means a person that is an employer for federal income tax purposes.
      (12)    "Exempt income" means all of the following:
         (a)    The military pay or allowances of members of the armed forces of the United States or members of their reserve components, including the national guard of any state.
         (b)    Intangible income.
         (c)    Social security benefits, railroad retirement benefits, unemployment compensation, pensions, retirement benefit payments, payments from annuities, and similar payments made to an employee or to the beneficiary of an employee under a retirement program or plan, disability payments received from private industry or local, state, or federal governments or from charitable, religious or educational organizations, and the proceeds of sickness, accident, or liability insurance policies. As used in division (C)(12)(c) of this section, "unemployment compensation" does not include supplemental unemployment compensation described in Section 3402(o)(2) of the Internal Revenue Code.
         (d)    The income of religious, fraternal, charitable, scientific, literary, or educational institutions to the extent such income is derived from tax-exempt real estate, tax-exempt tangible or intangible property, or tax-exempt activities.
         (e)    Compensation paid under Section 3501.28 or 3501.36 of the ORC to a person serving as a precinct election official to the extent that such compensation does not exceed $1,000 for the taxable year. Such compensation in excess of $1,000 for the taxable year may be subject to taxation by a municipal corporation. A municipal corporation shall not require the payer of such compensation to withhold any tax from that compensation.
         (f)    Dues, contributions, and similar payments received by charitable, religious, educational, or literary organizations or labor unions, lodges, and similar organizations;
         (g)    Alimony and child support received.
         (h)    Compensation for personal injuries or for damages to property from insurance proceeds or otherwise, excluding compensation paid for lost salaries or wages or compensation from punitive damages.
         (i)    Income of a public utility when that public utility is subject to the tax levied under Section 5727.24 or 5727.30 of the ORC. Division (C)(12)(i) of this section does not apply for purposes of Chapter 5745. of the ORC.
         (j)    Gains from involuntary conversions, interest on federal obligations, items of income subject to a tax levied by the state and that a municipal corporation is specifically prohibited by law from taxing, and income of a decedent's estate during the period of administration except such income from the operation of a trade or business.
         (k)    Compensation or allowances excluded from federal gross income under Section 107 of the Internal Revenue Code.
         (l)    Employee compensation that is not qualifying wages as defined in division (C)(35) of this section.
         (m)    Compensation paid to a person employed within the boundaries of a United States air force base under the jurisdiction of the United States air force that is used for the housing of members of the United States air force and is a center for air force operations, unless the person is subject to taxation because of residence or domicile. If the compensation is subject to taxation because of residence or domicile, tax on such income shall be payable only to the municipal corporation of residence or domicile.
         (n)    An S corporation shareholder's share of net profits of the S corporation, other than any part of the share of net profits that represents wages as defined in Section 3121(a) of the Internal Revenue Code or net earnings from self-employment as defined in Section 1402(a) of the Internal Revenue Code.
         (o)   (i)    For tax years through 2023, to the extent authorized under a resolution or ordinance adopted by the Municipality before January 1, 2016, all or a portion of the income of individuals or a class of individuals under 16 years of age.
            (ii)    For tax years 2024 and after, the income of individuals under 18 years of age.
         (p)   (i)    Except as provided in divisions (C)(12)(p)(ii), (iii), and (iv) of this section, qualifying wages described in division (C)(2) or (5) of Section 164.04 to the extent the qualifying wages are not subject to withholding for the Municipality under either of those divisions.
            (ii)    The exemption provided in division (C)(12)(p)(i) of this section does not apply with respect to the municipal corporation in which the employee resided at the time the employee earned the qualifying wages.
            (iii)    The exemption provided in division (C)(12)(p)(i) of this section does not apply to qualifying wages that an employer elects to withhold under division (C)(4)(b) of Section 164.04.
            (iv)    The exemption provided in division (C)(12)(p)(i) of this section does not apply to qualifying wages if both of the following conditions apply:
               (a)    For qualifying wages described in division (C)(2) of Section 164.04, the employee's employer withholds and remits tax on the qualifying wages to the municipal corporation in which the employee's principal place of work is situated, or, for qualifying wages described in division (C)(5) of Section 164.04, the employee's employer withholds and remits tax on the qualifying wages to the municipal corporation in which the employer's fixed location is located;
                   (b)    The employee receives a refund of the tax described in division (C)(12)(p)(iv)(a) of this section on the basis of the employee not performing services in that municipal corporation.
         (q)   (i)    Except as provided in division (C)(12)(q)(ii) or (iii) of this section, compensation that is not qualifying wages paid to a nonresident individual for personal services performed in the Municipality on not more than 20 days in a taxable year.
            (ii)    The exemption provided in division (C)(12)(q)(i) of this section does not apply under either of the following circumstances:
               (a)    The individual's base of operation is located in the municipal corporation.
               (b)    The individual is a professional athlete, professional entertainer, or public figure, and the compensation is paid for the performance of services in the individual's capacity as a professional athlete, professional entertainer, or public figure. For purposes of division (C)(12)(q)(ii)(b) of this section, "professional athlete," "professional entertainer," and "public figure" have the same meanings as in Section 164.04 (C).
            (iii)    Compensation to which division (C)(12)(q) of this section applies shall be treated as earned or received at the individual's base of operation. If the individual does not have a base of operation, the compensation shall be treated as earned or received where the individual is domiciled.
            (iv)    For purposes of division (C)(12)(q) of this section, "base of operation" means the location where an individual owns or rents an office, storefront, or similar facility to which the individual regularly reports and at which the individual regularly performs personal services for compensation.
         (r)    Compensation paid to a person for personal services performed for a political subdivision on property owned by the political subdivision, regardless of whether the compensation is received by an employee of the subdivision or another person performing services for the subdivision under a contract with the subdivision, if the property on which services are performed is annexed to a municipal corporation pursuant to Section 709.023 of the ORC on or after March 27, 2013, unless the person is subject to such taxation because of residence. If the compensation is subject to taxation because of residence, municipal income tax shall be payable only to the municipal corporation of residence.
         (s)    Income the taxation of which is prohibited by the constitution or laws of the United States.
      Any item of income that is exempt income of a pass-through entity under division (C) of this section is exempt income of each owner of the pass-through entity to the extent of that owner's distributive or proportionate share of that item of the entity's income.
      (13)    "Form 2106" means internal revenue service form 2106 filed by a taxpayer pursuant to the Internal Revenue Code.
      (14)    "Generic form" means an electronic or paper form that is not prescribed by a particular municipal corporation and that is designed for reporting taxes withheld by an employer, agent of an employer, or other payer, estimated municipal income taxes, or annual municipal income tax liability or for filing a refund claim.
      (15)    "Gross receipts" means the total revenue derived from sales, work done, or service rendered.
      (16)    "Income" means the following:
         (a)   (i)    For residents, all income, salaries, qualifying wages, commissions, and other compensation from whatever source earned or received by the resident, including the resident's distributive share of the net profit of pass-through entities owned directly or indirectly by the resident and any net profit of the resident, except as provided in (C)(24)(d) of this division.
            (ii)    For the purposes of division (C)(16)(a)(i) of this section:
               (a)    Any net operating loss of the resident incurred in the taxable year and the resident's distributive share of any net operating loss generated in the same taxable year and attributable to the resident's ownership interest in a pass-through entity shall be allowed as a deduction, for that taxable year and the following five taxable years, against any other net profit of the resident or the resident's distributive share of any net profit attributable to the resident's ownership interest in a pass-through entity until fully utilized, subject to division (C)(16)(a)(iv) of this section;
               (b)    The resident's distributive share of the net profit of each pass-through entity owned directly or indirectly by the resident shall be calculated without regard to any net operating loss that is carried forward by that entity from a prior taxable year and applied to reduce the entity's net profit for the current taxable year.
             (iii)    Division (C)(16)(a)(ii) of this section does not apply with respect to any net profit or net operating loss attributable to an ownership interest in an S corporation unless shareholders' shares of net profits from S corporations are subject to tax in the municipal corporation as provided in division(C)(12)(n) or (C)(16)(e) of this section.
            (iv)    Any amount of a net operating loss used to reduce a taxpayer's net profit for a taxable year shall reduce the amount of net operating loss that may be carried forward to any subsequent year for use by that taxpayer. In no event shall the cumulative deductions for all taxable years with respect to a taxpayer's net operating loss exceed the original amount of that net operating loss available to that taxpayer.
         (b)    In the case of nonresidents, all income, salaries, qualifying wages, commissions, and other compensation from whatever source earned or received by the nonresident for work done, services performed or rendered, or activities conducted in the municipal corporation, including any net profit of the nonresident, but excluding the nonresident's distributive share of the net profit or loss of only pass-through entities owned directly or indirectly by the nonresident.
         (c)    For taxpayers that are not individuals, net profit of the taxpayer;
         (d)    Lottery, sweepstakes, gambling and sports winnings, winnings from games of chance, and prizes and awards. If the taxpayer is a professional gambler for federal income tax purposes, the taxpayer may deduct related wagering losses and expenses to the extent authorized under the Internal Revenue Code and claimed against such winnings.
         (e)    Intentionally left blank.
      (17)    "Intangible income" means income of any of the following types: income yield, interest, capital gains, dividends, or other income arising from the ownership, sale, exchange, or other disposition of intangible property including, but not limited to, investments, deposits, money, or credits as those terms are defined in Chapter/ordinance 5701. of the ORC, and patents, copyrights, trademarks, tradenames, investments in real estate investment trusts, investments in regulated investment companies, and appreciation on deferred compensation. "Intangible income" does not include prizes, awards, or other income associated with any lottery winnings, gambling winnings, or other similar games of chance.
      (18)    "Internal Revenue Code" has the same meaning as in Section 5747.01 of the ORC.
      (19)    "Limited liability company" means a limited liability company formed under chapter/ordinance 1705. of the ORC or under the laws of another state.
      (20)    "Municipal corporation" includes a joint economic development district or joint economic development zone that levies an income tax under Section 715.691 , 715.70 , 715.71 , or 715.74 of the ORC.
      (21)   (a)    "Municipal taxable income" means the following:
            (i)    For a person other than an individual, income reduced by exempt income to the extent otherwise included in income and then, as applicable, apportioned or sitused to the Municipality under Section 164.03, and further reduced by any pre-2017 net operating loss carryforward available to the person for the Municipality
            (ii)   (a)    For an individual who is a resident of the Municipality, income reduced by exempt income to the extent otherwise included in income, then reduced as provided in division (C)(21)(b) of this section, and further reduced by any pre-2017 net operating loss carryforward available to the individual for the municipal corporation.
               (b)    For an individual who is a nonresident of the Municipality income reduced by exempt income to the extent otherwise included in income and then, as applicable, apportioned or sitused to the municipal corporation under Section 164.03, then reduced as provided in division (C)(21)(b) of this section, and further reduced by any pre-2017 net operating loss carryforward available to the individual for the Municipality.
         (b)    In computing the municipal taxable income of a taxpayer who is an individual, the taxpayer may subtract, as provided in division (C)(21)(a)(ii)(a) or (C)(21)(b) of this section, the amount of the individual's employee business expenses reported on the individual's form 2106 that the individual deducted for federal income tax purposes for the taxable year, subject to the limitation imposed by Section 67 of the Internal Revenue Code. For the municipal corporation in which the taxpayer is a resident, the taxpayer may deduct all such expenses allowed for federal income tax purposes, but to the extent the expenses do not relate to exempt income. For a municipal corporation in which the taxpayer is not a resident, the taxpayer may deduct such expenses only to the extent the expenses are related to the taxpayer's performance of personal services in that nonresident municipal corporation and are not related to exempt income.
      (22)    "Municipality" means the same as the City of Fairborn. If the terms are capitalized in the ordinance they are referring to City of Fairborn. If not capitalized they refer to a municipal corporation other than City of Fairborn.
      (23)    "Net operating loss" means a loss incurred by a person in the operation of a trade or business. "Net operating loss" does not include unutilized losses resulting from basis limitations, at-risk limitations, or passive activity loss limitations.
      (24)   (a)    "Net profit" for a person other than an individual means adjusted federal taxable income.
         (b)    "Net profit" for a person who is an individual means the individual's net profit required to be reported on schedule C, schedule E, or schedule F reduced by any net operating loss carried forward. For the purposes of division (C)(24)(b) of this section, the net operating loss carried forward shall be calculated and deducted in the same manner as provided in division (C)(1)(h) of this section.
         (c)    For the purposes of this chapter/ordinance, and notwithstanding division (C)(24)(a) of this section, net profit of a disregarded entity shall not be taxable as against that disregarded entity, but shall instead be included in the net profit of the owner of the disregarded entity.
         (d)    A publicly traded partnership that is treated as a partnership for federal income tax purposes, and that is subject to tax on its net profits by the Municipality may elect to be treated as a C corporation for the Municipality. The election shall be made on the annual return for the Municipality. The Municipality will treat the publicly traded partnership as a C corporation if the election is so made.
      (25)    "Nonresident" means an individual that is not a resident.
      (26)    "Ohio Business Gateway" means the online computer network system, created under Section 125.30 of the ORC, that allows persons to electronically file business reply forms with state agencies and includes any successor electronic filing and payment system.
      (27)    "Other payer" means any person, other than an individual's employer or the employer's agent, that pays an individual any amount included in the federal gross income of the individual. "Other payer" includes casino operators and video lottery terminal sales agents.
      (28)    "Pass-through entity" means a partnership not treated as an association taxable as a C corporation for federal income tax purposes, a limited liability company not treated as an association taxable as a C corporation for federal income tax purposes, an S corporation, or any other class of entity from which the income or profits of the entity are given pass-through treatment for federal income tax purposes. "Pass-through entity" does not include a trust, estate, grantor of a grantor trust, or disregarded entity.
      (29)    "Pension" means any amount paid to an employee or former employee that is reported to the recipient on an IRS form 1099-R, or successor form. Pension does not include deferred compensation, or amounts attributable to nonqualified deferred compensation plans, reported as FICA/Medicare wages on an IRS form W-2, Wage and Tax Statement, or successor form.
      (30)    "Person" includes individuals, firms, companies, joint stock companies, business trusts, estates, trusts, partnerships, limited liability partnerships, limited liability companies, associations, C corporations, S corporations, governmental entities, and any other entity.
      (31)    "Postal service" means the United States postal service.
      (32)    "Postmark date," "date of postmark," and similar terms include the date recorded and marked in the manner described in division (B)(3) of Section 5703.056 of the ORC.
      (33)   (a)    "Pre-2017 net operating loss carryforward" means any net operating loss incurred in a taxable year beginning before January 1, 2017, to the extent such loss was permitted, by a resolution or ordinance of the Municipality that was adopted by the Municipality before January 1, 2016, to be carried forward and utilized to offset income or net profit generated in the Municipality in future taxable years.
         (b)    For the purpose of calculating municipal taxable income, any pre-2017 net operating loss carryforward may be carried forward to any taxable year, including taxable years beginning in 2017 or thereafter, for the number of taxable years provided in the resolution or ordinance or until fully utilized, whichever is earlier.
      (34)    "Publicly traded partnership" means any partnership, an interest in which is regularly traded on an established securities market. A "publicly traded partnership" may have any number of partners.
      (35)    "Qualifying wages" means wages, as defined in Section 3121(a) of the Internal Revenue Code, without regard to any wage limitations, adjusted as follows:
         (a)    Deduct the following amounts:
            (i)    Any amount included in wages if the amount constitutes compensation attributable to a plan or program described in Section 125 of the Internal Revenue Code.
            (ii)    Any amount included in wages if the amount constitutes payment on account of a disability related to sickness or an accident paid by a party unrelated to the employer, agent of an employer, or other payer.
            (iii)    Intentionally left blank.
            (iv)    Intentionally left blank.
            (v)    Any amount included in wages that is exempt income.
         (b)    Add the following amounts:
            (i)    Any amount not included in wages solely because the employee was employed by the employer before April 1, 1986.
            (ii)    Any amount not included in wages because the amount arises from the sale, exchange, or other disposition of a stock option, the exercise of a stock option, or the sale, exchange, or other disposition of stock purchased under a stock option. Division (C)(35)(b)(ii) of this section applies only to those amounts constituting ordinary income.
            (iii)    Any amount not included in wages if the amount is an amount described in section 401(k), 403(b), or 457 of the Internal Revenue Code. Division (C)(35)(b)(ii) of this section applies only to employee contributions and employee deferrals.
            (iv)    Any amount that is supplemental unemployment compensation benefits described in Section 3402(o)(2) of the Internal Revenue Code and not included in wages.
            (v)    Any amount received that is treated as self-employment income for federal tax purposes in accordance with Section 1402(a)(8) of the Internal Revenue Code.
            (vi)    Any amount not included in wages if all of the following apply:
               (a)    For the taxable year the amount is employee compensation that is earned outside the United States and that either is included in the taxpayer's gross income for federal income tax purposes or would have been included in the taxpayer's gross income for such purposes if the taxpayer did not elect to exclude the income under Section 911 of the Internal Revenue Code;
               (b)    For no preceding taxable year did the amount constitute wages as defined in Section 3121(a) of the Internal Revenue Code;
               (c)    For no succeeding taxable year will the amount constitute wages; and
               (d)    For any taxable year the amount has not otherwise been added to wages pursuant to either division (C)(35)(b) of this section or ORC 718.03, as that section existed before the effective date of H.B. 5 of the 130th General Assembly, March 23, 2015.
      (36)   "Related entity" means any of the following:
         (a)    An individual stockholder, or a member of the stockholder's family enumerated in Section 318 of the Internal Revenue Code, if the stockholder and the members of the stockholder's family own directly, indirectly, beneficially, or constructively, in the aggregate, at least fifty percent (50%) of the value of the taxpayer's outstanding stock;
         (b)    A stockholder, or a stockholder's partnership, estate, trust, or corporation, if the stockholder and the stockholder's partnerships, estates, trusts, or corporations own directly, indirectly, beneficially, or constructively, in the aggregate, at least fifty percent (50%) of the value of the taxpayer's outstanding stock;
         (c)    A corporation, or a party related to the corporation in a manner that would require an attribution of stock from the corporation to the party or from the party to the corporation under division (C)(36)(d) of this section, provided the taxpayer owns directly, indirectly, beneficially, or constructively, at least fifty percent of the value of the corporation's outstanding stock;
         (d)    The attribution rules described in Section 318 of the Internal Revenue Code apply for the purpose of determining whether the ownership requirements in divisions (C)(36)(a) to (c) of this section have been met.
      (37)    "Related member" means a person that, with respect to the taxpayer during all or any portion of the taxable year, is either a related entity, a component member as defined in Section 1563(b) of the Internal Revenue Code, or a person to or from whom there is attribution of stock ownership in accordance with Section 1563(e) of the Internal Revenue Code except, for purposes of determining whether a person is a related member under this division, " twenty percent (20%)" shall be substituted for "five percent (5%)" wherever "five percent (5%)" appears in Section 1563(e) of the Internal Revenue Code.
      (38)    "Resident" means an individual who is domiciled in the municipal corporation as determined under Section 164.03(E).
      (39)    "S corporation" means a person that has made an election under subchapter/ordinance S of Chapter 1 of Subtitle A of the Internal Revenue Code for its taxable year.
      (40)    "Schedule C" means internal revenue service schedule C (form 1040) filed by a taxpayer pursuant to the Internal Revenue Code.
      (41)    "Schedule E" means internal revenue service schedule E (form 1040) filed by a taxpayer pursuant to the Internal Revenue Code.
      (42)    "Schedule F" means internal revenue service schedule F (form 1040) filed by a taxpayer pursuant to the Internal Revenue Code.
      (43)    "Single member limited liability company" means a limited liability company that has one direct member.
      (44)    "Small employer" means any employer that had total revenue of less than $500,000 during the preceding taxable year. For purposes of this division, "total revenue" means receipts of any type or kind, including, but not limited to, sales receipts; payments; rents; profits; gains, dividends, and other investment income; compensation; commissions; premiums; money; property; grants; contributions; donations; gifts; program service revenue; patient service revenue; premiums; fees, including premium fees and service fees; tuition payments; unrelated business revenue; reimbursements; any type of payment from a governmental unit, including grants and other allocations; and any other similar receipts reported for federal income tax purposes or under generally accepted accounting principles. "Small employer" does not include the federal government; any state government, including any state agency or instrumentality; any political subdivision; or any entity treated as a government for financial accounting and reporting purposes.
      (45)    "Student" means any person over age sixteen, attending school, having earnings and being domiciled within the Municipality for a total of 183 days or more within any twelve month period shall be deemed a resident.
      (46)    "Tax Administrator" means the individual charged with direct responsibility for administration of an income tax levied by the Municipality in accordance with this chapter.
      (47)    "Tax return preparer" means any individual described in Section 7701(a)(36) of the Internal Revenue Code and 26 C.F.R. 301.7701-15.
      (48)    "Taxable year" means the corresponding tax reporting period as prescribed for the taxpayer under the Internal Revenue Code.
      (49)   (a)    "Taxpayer" means a person subject to a tax levied on income by a municipal corporation in accordance with this chapter/ordinance. "Taxpayer" does not include a grantor trust or, except as provided in division (C)(48)(b)(i) of this section, a disregarded entity.
         (b)   (i)    A single member limited liability company that is a disregarded entity for federal tax purposes may be a separate taxpayer from its single member in all Ohio municipal corporations in which it either filed as a separate taxpayer or did not file for its taxable year ending in 2003, if all of the following conditions are met:
               (a)    The limited liability company's single member is also a limited liability company.
               (b)    The limited liability company and its single member were formed and doing business in one or more Ohio municipal corporations for at least five years before January 1, 2004.
               (c)    Not later than December 31, 2004, the limited liability company and its single member each made an election to be treated as a separate taxpayer under division (L) of ORC 718.01 as that section existed on December 31, 2004.
               (d)    The limited liability company was not formed for the purpose of evading or reducing Ohio municipal corporation income tax liability of the limited liability company or its single member.
               (e)    The Ohio municipal corporation that was the primary place of business of the sole member of the limited liability company consented to the election.
            (ii)    For purposes of division (C)(48)(b)(i)(e) of this section, a municipal corporation was the primary place of business of a limited liability company if, for the limited liability company's taxable year ending in 2003, its income tax liability was greater in that municipal corporation than in any other municipal corporation in Ohio, and that tax liability to that municipal corporation for its taxable year ending in 2003 was at least $400,000.
      (50)    "Taxpayers' rights and responsibilities" means the rights provided to taxpayers in Sections 164.09, 164.12, 164.13, 164.19(B), 164.20, 164.21, and Sections 5717.011 and 5717.03 of the ORC, and the responsibilities of taxpayers to file, report, withhold, remit, and pay municipal income tax and otherwise comply with Chapter/ordinance 718. of the ORC and resolutions, ordinances, and rules and regulations adopted by the Municipality for the imposition and administration of a municipal income tax.
      (51)    "Video lottery terminal" has the same meaning as in Section 3770.21 of the ORC.
      (52)    "Video lottery terminal sales agent" means a lottery sales agent licensed under Chapter 3770. of the ORC to conduct video lottery terminals on behalf of the state pursuant to Section 3770.21 of the ORC.
         (Ord. 38-15. Passed 12-3-15; Ord. 30-23. Passed 11-6-23.)
164.03 IMPOSITION OF TAX.
   The income tax levied by the Municipality is levied on the municipal taxable income of every person residing in and/or earning and/or receiving income in the Municipality.
Individuals.
   (A)    For residents of the Municipality, the income tax levied herein shall be on all income, salaries, qualifying wages, commissions, and other compensation from whatever source earned or received by the resident, including the resident's distributive share of the net profit of pass-through entities owned directly or indirectly by the resident and any net profit of the resident. This is further detailed in the definition of income (Section 164.02 (C)(16)).
   (B)    For nonresidents, all income, salaries, qualifying wages, commissions, and other compensation from whatever source earned or received by the nonresident for work done, services performed or rendered, or activities conducted in the municipal corporation, including any net profit of the nonresident, but excluding the nonresident's distributive share of the net profit or loss of only pass-through entities owned directly or indirectly by the nonresident.
   (C)    For residents and nonresidents, income can be reduced to "Municipal Taxable Income" as defined in Section 164.02 (C)(21). Exemptions which may apply are specified in Section 164.02 (C)(12).
Refundable credit for Nonqualified Deferred Compensation Plan.
   (D)   (1)    As used in this division:
         (a)    "Nonqualified deferred compensation plan" means a compensation plan described in Section 3121(v)(2)(C) of the Internal Revenue Code.
         (b)    "Qualifying loss" means the amount of compensation attributable to a taxpayer's nonqualified deferred compensation plan, less the receipt of money and property attributable to distributions from the nonqualified deferred compensation plan. Full loss is sustained if no distribution of money and property is made by the nonqualified deferred compensation plan. The taxpayer sustains a qualifying loss only in the taxable year in which the taxpayer receives the final distribution of money and property pursuant to that nonqualified deferred compensation plan.
         (c)   (i)    "Qualifying tax rate" means the applicable tax rate for the taxable year for the which the taxpayer paid income tax to the Municipality with respect to any portion of the total amount of compensation the payment of which is deferred pursuant to a nonqualified deferred compensation plan.
            (ii)    If different tax rates applied for different taxable years, then the "qualifying tax rate" is a weighted average of those different tax rates. The weighted average shall be based upon the tax paid to the Municipality each year with respect to the nonqualified deferred compensation plan.
         (d)    "Refundable credit" means the amount of the Municipality income tax that was paid on the non-distributed portion, if any, of a nonqualified deferred compensation plan.
      (2)    If, in addition to the Municipality, a taxpayer has paid tax to other municipal corporations with respect to the nonqualified deferred compensation plan, the amount of the credit that a taxpayer may claim from each municipal corporation shall be calculated on the basis of each municipal corporation's proportionate share of the total municipal corporation income tax paid by the taxpayer to all municipal corporations with respect to the nonqualified deferred compensation plan.
      (3)    In no case shall the amount of the credit allowed under this section exceed the cumulative income tax that a taxpayer has paid to the Municipality for all taxable years with respect to the nonqualified deferred compensation plan.
      (4)    The credit allowed under this division is allowed only to the extent the taxpayer's qualifying loss is attributable to:
         (a)    The insolvency or bankruptcy of the employer who had established the nonqualified deferred compensation plan; or
         (b)    The employee's failure or inability to satisfy all of the employer's terms and conditions necessary to receive the nonqualified deferred compensation.
Domicile.
   (E)   (1)   (a)    An individual is presumed to be domiciled in the Municipality for all or part of a taxable year if the individual was domiciled in the Municipality on the last day of the immediately preceding taxable year or if the Tax Administrator reasonably concludes that the individual is domiciled in the Municipality for all or part of the taxable year.
         (b)    An individual may rebut the presumption of domicile described in division (E)(1)(a) of this section if the individual establishes by a preponderance of the evidence that the individual was not domiciled in the Municipality for all or part of the taxable year.
      (2)    For the purpose of determining whether an individual is domiciled in the Municipality for all or part of a taxable year, factors that may be considered include, but are not limited to, the following:
         (a)    The individual's domicile in other taxable years;
            (b)    The location at which the individual is registered to vote;
         (c)    The address on the individual's driver's license;
         (d)    The location of real estate for which the individual claimed a property tax exemption or reduction allowed on the basis of the individual's residence or domicile;
         (e)    The location and value of abodes owned or leased by the individual;
         (f)    Declarations, written or oral, made by the individual regarding the individual's residency;
         (g)    The primary location at which the individual is employed.
         (h)    The location of educational institutions attended by the individual's dependents as defined in Section 152 of the Internal Revenue Code, to the extent that tuition paid to such educational institution is based on the residency of the individual or the individual's spouse in the municipal corporation where the educational institution is located;
         (i)    The number of contact periods the individual has with the Municipality. For the purposes of this division, an individual has one "contact period" with the Municipality if the individual is away overnight from the individual's abode located outside of the Municipality and while away overnight from that abode spends at least some portion, however minimal, of each of two consecutive days in the Municipality.
      (3)    All additional applicable factors are provided in the Rules and Regulations.
Businesses.
   (F)    This division applies to any taxpayer engaged in a business or profession in the Municipality, unless the taxpayer is an individual who resides in the Municipality or the taxpayer is an electric company, combined company, or telephone company that is subject to and required to file reports under Chapter 5745. of the ORC.
      (1)    Except as otherwise provided in divisions (F)(2) and (G) of this section, net profit from a business or profession conducted both within and without the boundaries of the Municipality shall be considered as having a taxable situs in the Municipality for purposes of municipal income taxation in the same proportion as the average ratio of the following:
         (a)    The average original cost of the real property and tangible personal property owned or used by the taxpayer in the business or profession in the Municipality during the taxable period to the average original cost 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, tangible personal or real property shall include property rented or leased by the taxpayer and the value of such property shall be determined by multiplying the annual rental thereon by eight;
         (b)    Wages, salaries, and other compensation paid during the taxable period to individuals employed in the business or profession for services performed in the Municipality to wages, salaries, and other compensation paid during the same period to individuals employed in the business or profession, wherever the individual's services are performed, excluding compensation from which taxes are not required to be withheld under Section 164.04 (C);
         (c)    Total gross receipts of the business or profession from sales and rentals made and services performed during the taxable period in the Municipality to total gross receipts of the business or profession during the same period from sales, rentals, and services, wherever made or performed.
      (2)   (a)    If the apportionment factors described in division (F)(1) of this section do not fairly represent the extent of a taxpayer's business activity in the Municipality, the taxpayer may request, or the Tax Administrator of the Municipality may require, that the taxpayer use, with respect to all or any portion of the income of the taxpayer, an alternative apportionment method involving one or more of the following:
            (i)    Separate accounting;
            (ii)    The exclusion of one or more of the factors;
            (iii)    The inclusion of one or more additional factors that would provide for a more fair apportionment of the income of the taxpayer to the municipal corporation;
            (iv)    A modification of one or more of the factors.
         (b)    A taxpayer request to use an alternative apportionment method shall be in writing and shall accompany a tax return, timely filed appeal of an assessment, or timely filed amended tax return. The taxpayer may use the requested alternative method unless the Tax Administrator denies the request in an assessment issued within the period prescribed by Section 164.12 (A).
         (c)    The Tax Administrator may require a taxpayer to use an alternative apportionment method as described in division (F)(2)(a) of this section, but only by issuing an assessment to the taxpayer within the period prescribed by Section 164.12 (A).
         (d)    Nothing in division (F)(2) of this section nullifies or otherwise affects any alternative apportionment arrangement approved by the Tax Administrator or otherwise agreed upon by both the Tax Administrator and taxpayer before January 1, 2016.
      (3)    As used in division (F)(1)(b) of this section, "wages, salaries, and other compensation" includes only wages, salaries, or other compensation paid to an employee for services performed at any of the following locations:
         (a)    A location that is owned, controlled, or used by, rented to, or under the possession of one of the following:
            (i)    The employer;
            (ii)    A vendor, customer, client, or patient of the employer, or a related member of such a vendor, customer, client, or patient;
            (iii)    A vendor, customer, client, or patient of a person described in (F)(3)(a)(ii) of this section, or a related member of such a vendor, customer, client, or patient.
         (b)    Any location at which a trial, appeal, hearing, investigation, inquiry, review, court-martial, or similar administrative, judicial, or legislative matter or proceeding is being conducted, provided that the compensation is paid for services performed for, or on behalf of, the employer or that the employee's presence at the location directly or indirectly benefits the employer;
         (c)    Any other location, if the Tax Administrator determines that the employer directed the employee to perform the services at the other location in lieu of a location described in division (F) (3)(a) or (b) of this section solely in order to avoid or reduce the employer's municipal income tax liability. If the Tax Administrator makes such a determination, the employer may dispute the determination by establishing, by a preponderance of the evidence, that the Tax Administrator's determination was unreasonable. (Ord. 38-15. Passed 12-3-15.)
      (4)    For the purposes of division (F)(1)(c) of this section, and except as provided in division (G) of this section, receipts from sales and rentals made and services performed shall be sitused to a municipal corporation as follows:
         (a)    Gross receipts from the sale of tangible personal property shall be sitused to the municipal corporation only if, regardless of where title passes, the property meets either of the following criteria:
            (i)    The property is shipped to or delivered within the Municipality from a stock of goods located within the Municipality.
            (ii)    The property is delivered within the Municipality from a location outside the Municipality, provided the taxpayer is regularly engaged through its own employees in the solicitation or promotion of sales within the Municipality and the sales result from such solicitation or promotion.
               (Ord. 16-18. Passed 5-7-18.)
         (b)    Gross receipts from the sale of services shall be sitused to the Municipality to the extent that such services are performed in the Municipality.
         (c)    To the extent included in income, gross receipts from the sale of real property located in the Municipality shall be sitused to the Municipality.
         (d)    To the extent included in income, gross receipts from rents and royalties from real property located in the Municipality shall be sitused to the Municipality.
         (e)    Gross receipts from rents and royalties from tangible personal property shall be sitused to the Municipality based upon the extent to which the tangible personal property is used in the Municipality.
      (5)    The net profit received by an individual taxpayer from the rental of real estate owned directly by the individual, or by a disregarded entity owned by the individual, shall be subject to the Municipality's tax only if the property generating the net profit is located in the Municipality or if the individual taxpayer that receives the net profit is a resident of the Municipality. The Municipality shall allow such taxpayers to elect to use separate accounting for the purpose of calculating net profit sitused under this division to the municipal corporation in which the property is located.
      (6)   (a)    Commissions received by a real estate agent or broker relating to the sale, purchase, or lease of real estate shall be sitused to the municipal corporation in which the real estate is located. Net profit reported by the real estate agent or broker shall be allocated to the Municipality, if applicable, based upon the ratio of the commissions the agent or broker received from the sale, purchase, or lease of real estate located in the Municipality to the commissions received from the sale, purchase, or lease of real estate everywhere in the taxable year.
         (b)    An individual who is a resident of the Municipality shall report the individual's net profit from all real estate activity on the individual's annual tax return for the Municipality. The individual may claim a credit for taxes the individual paid on such net profit to another municipal corporation to the extent that such a credit is allowed under the Municipality's income tax ordinance.
      (7)    When calculating the ratios described in division (F)(1) of this section for the purposes of that division or division (F)(2) of this section, the owner of a disregarded entity shall include in the owner's ratios the property, payroll, and gross receipts of such disregarded entity.
      (8)    Left intentionally blank.
      (9)    Intentionally left blank.
   (G)   (1)    As used in this division:
         (a)    "Qualifying remote employee or owner" means an individual who is an employee of a taxpayer or who is a partner or member holding an ownership interest in a taxpayer that is treated as a partnership for federal income tax purposes, provided that the individual meets both of the following criteria:
            (i)    The taxpayer has assigned the individual to a qualifying reporting location.
            (ii)   The individual is permitted or required to perform services for the taxpayer at a qualifying remote work location.
         (b)   "Qualifying remote work location" means a permanent or temporary location at which an employee or owner chooses or is required to perform services for the taxpayer, other than a reporting location of the taxpayer or any other location owned or controlled by a customer or client of the taxpayer. "Qualifying remote work location" may include the residence of an employee or owner and may be located outside of a municipal corporation that imposes an income tax in accordance with this chapter. An employee or owner may have more than one qualifying remote work location during a taxable year.
         (c)    "Reporting location" means either of the following:
            (i)    A permanent or temporary place of doing business, such as an office, warehouse, storefront, construction site, or similar location, that is owned or controlled directly or indirectly by the taxpayer;
            (ii)    Any location in this state owned or controlled by a customer or client of the taxpayer, provided that the taxpayer is required to withhold taxes under Section 164.04 of this Chapter, on qualifying wages paid to an employee for the performance of personal services at that location.
         (d)    "Qualifying reporting location" means one of the following:
            (i)    The reporting location in this state at which an employee or owner performs services for the taxpayer on a regular or periodic basis during the taxable year;
            (ii)   If no reporting location exists in this state for an employee or owner under division (G)(1)(d)(i) of this section, the reporting location in this state at which the employee's or owner's supervisor regularly or periodically reports during the taxable year;
            (iii)   If no reporting location exists in this state for an employee or owner under division (G)(1)(d) (i) or (ii) of this section, the location that the taxpayer otherwise assigns as the employee's or owner's qualifying reporting location, provided the assignment is made in good faith and is recorded and maintained in the taxpayer's business records. A taxpayer may change the qualifying reporting location designated for an employee or owner under this division at any time.
      (2)    For tax years ending on or after December 31, 2023, a taxpayer may elect to apply the provisions of this division to the apportionment of its net profit from a business or profession. For taxpayers that make this election, the provisions of division (F) of this section apply to such apportionment except as otherwise provided in this division.
A taxpayer shall make the election allowed under this division in writing on or with the taxpayer's net profit return or, if applicable, a timely filed amended net profit return or a timely filed appeal of an assessment. The election applies to the taxable year for which that return or appeal is filed and for all subsequent taxable years, until the taxpayer revokes the election.
The taxpayer shall make the initial election with the tax administrator of each municipal corporation with which, after applying the apportionment provisions authorized in this division, the taxpayer is required to file a net profit tax return for that taxable year. A taxpayer shall not be required to notify the tax administrator of a municipal corporation in which a qualifying remote employee's or owner's qualifying remote work location is located, unless the taxpayer is otherwise required to file a net profit return with that municipal corporation due to business operations that are unrelated to the employee's or owner's activity at the qualifying remote work location.
After the taxpayer makes the initial election, the election applies to every municipal corporation in which the taxpayer conducts business. The taxpayer shall not be required to file a net profit return with a municipal corporation solely because a qualifying remote employee's or owner's qualifying remote work location is located in such municipal corporation.
Nothing in this division prohibits a taxpayer from making a new election under this division after properly revoking a prior election.
      (3)    For the purpose of calculating the ratios described in division (F)(1) of this section, all of the following apply to a taxpayer that has made the election described in division (G)(2):
         (a)    For the purpose of division (F)(1)(a) of this section, the average original cost of any tangible personal property used by a qualifying remote employee or owner at that individual's qualifying remote work location shall be sitused to that individual's qualifying reporting location.
         (b)    For the purpose of division (F)(1)(b) of this section, any wages, salaries, and other compensation paid during the taxable period to a qualifying remote employee or owner for services performed at that individual's qualifying remote work location shall be sitused to that individual's qualifying reporting location.
         (c)    For the purpose of division (F)(1)(c) of this section, and notwithstanding division (F)(4) of this section, any gross receipts of the business or profession from services performed during the taxable period by a qualifying remote employee or owner for services performed at that individual's qualifying remote work location shall be sitused to that individual's qualifying reporting location.
      (4)    Nothing in this division prevents a taxpayer from requesting, or a tax administrator from requiring, that the taxpayer use, with respect to all or a portion of the income of the taxpayer, an alternative apportionment method as described in division (F)(2) of this section. However, a tax administrator shall not require an alternative apportionment method in such a manner that it would require a taxpayer to file a net profit return with a municipal corporation solely because a qualifying remote employee's or owner's qualifying remote work location is located in that municipal corporation.
      (5)    Except as otherwise provided in this division, nothing in this division is intended to affect the withholding of taxes on qualifying wages pursuant to Section 164.04 of this Chapter.
         (Ord. 38-15. Passed 12-3-15; Ord. 16-18. Passed 5-7-18; Ord. 30-23. Passed 11-6-23.)
164.04 COLLECTION AT SOURCE.
   
Withholding provisions.
   (A)    Each employer, agent of an employer, or other payer located or doing business in the Municipality shall withhold an income tax from the qualifying wages earned and/or received by each employee in the Municipality. Except for qualifying wages for which withholding is not required under Section 164.03 or division (B)(4) or (6) of this section, the tax shall be withheld at the rate, specified in Section 164.01 of this chapter/ordinance. An employer, agent of an employer, or other payer shall deduct and withhold the tax from qualifying wages on the date that the employer, agent, or other payer directly, indirectly, or constructively pays the qualifying wages to, or credits the qualifying wages to the benefit of, the employee.
   (B)   (1)    Except as provided in division (B)(2) of this section, an employer, agent of an employer, or other payer shall remit to the Tax Administrator of the Municipality the greater of the income taxes deducted and withheld or the income taxes required to be deducted and withheld by the employer, agent, or other payer according to the following schedule:
         (a)    Taxes required to be deducted and withheld shall be remitted monthly to the Tax Administrator if the total taxes deducted and withheld or required to be deducted and withheld by the employer, agent, or other payer on behalf of the Municipality in the preceding calendar year exceeded $2,399, or if the total amount of taxes deducted and withheld or required to be deducted and withheld on behalf of the Municipality in any month of the preceding calendar quarter exceeded $200.
      Payment under division (B)(1)(a) of this section shall be made so that the payment is received by the Tax Administrator not later than 15 days after the last day of each month for which the tax was withheld.
         (b)    Any employer, agent of an employer, or other payer not required to make payments under division (B)(1)(a) of this section of taxes required to be deducted and withheld shall make quarterly payments to the Tax Administrator not later than the 15th day of the month following the end of each calendar quarter.
         (c)    Intentionally left blank.
      (2)    If the employer, agent of an employer, or other payer is required to make payments electronically for the purpose of paying federal taxes withheld on payments to employees under Section 6302 of the Internal Revenue Code, 26 C.F.R. 31.6302-1, or any other federal statute or regulation, the payment shall be made by electronic funds transfer to the Tax Administrator of all taxes deducted and withheld on behalf of the Municipality. The payment of tax by electronic funds transfer under this division does not affect an employer's, agent's, or other payer's obligation to file any return as required under this section.
      (3)    An employer, agent of an employer, or other payer shall make and file a return showing the amount of tax withheld by the employer, agent, or other payer from the qualifying wages of each employee and remitted to the Tax Administrator. A return filed by an employer, agent, or other payer under this division shall be accepted by Tax Administrator and the Municipality as the return required of an non-resident employee whose sole income subject to the tax under this chapter/ordinance is the qualifying wages reported by the employee's employer, agent of an employer, or other payer.
      (4)    An employer, agent of an employer, or other payer is not required to withhold the Municipality income tax with respect to an individual's disqualifying disposition of an incentive stock option if, at the time of the disqualifying disposition, the individual is not an employee of either the corporation with respect to whose stock the option has been issued or of such corporation's successor entity.
      (5)   (a)    An employee is not relieved from liability for a tax by the failure of the employer, agent of an employer, or other payer to withhold the tax as required under this chapter or by the employer's, agent's, or other payer's exemption from the requirement to withhold the tax.
         (b)    The failure of an employer, agent of an employer, or other payer to remit to the Municipality the tax withheld relieves the employee from liability for that tax unless the employee colluded with the employer, agent, or other payer in connection with the failure to remit the tax withheld.
      (6)    Compensation deferred before June 26, 2003, is not subject to the Municipality income tax or income tax withholding requirement to the extent the deferred compensation does not constitute qualifying wages at the time the deferred compensation is paid or distributed.
      (7)    Each employer, agent of an employer, or other payer required to withhold taxes is liable for the payment of that amount required to be withheld, whether or not such taxes have been withheld, and such amount shall be deemed to be held in trust for the Municipality until such time as the withheld amount is remitted to the Tax Administrator.
      (8)    On or before the last day of February of each year, an employer shall file a withholding reconciliation return with the Tax Administrator listing:
         (a)    The names, addresses, and social security numbers of all employees from whose qualifying wages tax was withheld or should have been withheld for the Municipality during the preceding calendar year;
         (b)    The amount of tax withheld, if any, from each such employee, the total amount of qualifying wages paid to such employee during the preceding calendar year;
         (c)    The name of every other municipal corporation for which tax was withheld or should have been withheld from such employee during the preceding calendar year;
         (d)    Any other information required for federal income tax reporting purposes on Internal Revenue Service form W-2 or its equivalent form with respect to such employee;
         (e)    Other information as may be required by the Tax Administrator.
      (9)    The officer or the employee of the employer, agent of an employer, or other payer with control or direct supervision of or charged with the responsibility for withholding the tax or filing the reports and making payments as required by this section, shall be personally liable for a failure to file a report or pay the tax due as required by this section. The dissolution of an employer, agent of an employer, or other payer does not discharge the officer's or employee's liability for a failure of the employer, agent of an employer, or other payer to file returns or pay any tax due.
      (10)    An employer is required to deduct and withhold the Municipality income tax on tips and gratuities received by the employer's employees and constituting qualifying wages, but only to the extent that the tips and gratuities are under the employer's control. For the purposes of this division, a tip or gratuity is under the employer's control if the tip or gratuity is paid by the customer to the employer for subsequent remittance to the employee, or if the customer pays the tip or gratuity by credit card, debit card, or other electronic means.
      (11)    The Tax Administrator shall consider any tax withheld by an employer at the request of an employee, when such tax is not otherwise required to be withheld by this chapter, to be tax required to be withheld and remitted for the purposes of this section
Occasional Entrant - Withholding.
   (C)   (1)    As used in this division:
         (a)    "Employer" includes a person that is a related member to or of an employer.
         (b)    "Fixed location" means a permanent place of doing business in this state, such as an office, warehouse, storefront, or similar location owned or controlled by an employer.
         (c)    "Principal place of work" means the fixed location to which an employee is required to report for employment duties on a regular and ordinary basis. If the employee is not required to report for employment duties on a regular and ordinary basis to a fixed location, "principal place of work" means the worksite location in this state to which the employee is required to report for employment duties on a regular and ordinary basis. If the employee is not required to report for employment duties on a regular and ordinary basis to a fixed location or worksite location, "principal place of work" means the location in this state at which the employee spends the greatest number of days in a calendar year performing services for or on behalf of the employee's employer.
      If there is not a single municipal corporation in which the employee spent the "greatest number of days in a calendar year" performing services for or on behalf of the employer, but instead there are two or more municipal corporations in which the employee spent an identical number of days that is greater than the number of days the employee spent in any other municipal corporation, the employer shall allocate any of the employee's qualifying wages subject to division (C)(2)(a)(i) of this section among those two or more municipal corporations. The allocation shall be made using any fair and reasonable method, including, but not limited to, an equal allocation among such municipal corporations or an allocation based upon the time spent or sales made by the employee in each such municipal corporation. A municipal corporation to which qualifying wages are allocated under this division shall be the employee's "principal place of work" with respect to those qualifying wages for the purposes of this section.
      For the purposes of this division, the location at which an employee spends a particular day shall be determined in accordance with division (C)(2)(b) of this section, except that "location" shall be substituted for "municipal corporation" wherever "municipal corporation" appears in that division.
         (d)    "Professional athlete" means an athlete who performs services in a professional athletic event for wages or other remuneration.
         (e)    "Professional entertainer" means a person who performs services in the professional performing arts for wages or other remuneration on a per-event basis.
         (f)    "Public figure" means a person of prominence who performs services at discrete events, such as speeches, public appearances, or similar events, for wages or other remuneration on a per-event basis.
         (g)    "Worksite location" means a construction site or other temporary worksite in this state at which the employer provides services for more than 20 days during the calendar year. "Worksite location" does not include the home of an employee.
      (2)   (a)    Subject to divisions (C)(3), (5), (6), and (7) of this section, an employer is not required to withhold the Municipality income tax on qualifying wages paid to an employee for the performance of personal services in the Municipality if the employee performed such services in the Municipality on 20 or fewer days in a calendar year, unless one of the following conditions applies:
            (i)    The employee's principal place of work is located in the Municipality.
            (ii)    The employee performed services at one or more presumed worksite locations in the Municipality. For the purposes of this division, "presumed worksite location" means a construction site or other temporary worksite in the Municipality at which the employer provides or provided services that can reasonably be, or would have been, expected by the employer to last more than 20 days in a calendar year. Services can "reasonably be expected by the employer to last more than 20 days" if either of the following applies at the time the services commence:
               (a)    The nature of the services are such that it will require more than 20 days of the services to complete the services;
               (b)   The agreement between the employer and its customer to perform services at a location requires the employer to perform the services at the location for more than 20 days.
            (iii)    The employee is a resident of the Municipality and has requested that the employer withhold tax from the employee's qualifying wages as provided in Section 164.04.
            (iv)    The employee is a professional athlete, professional entertainer, or public figure, and the qualifying wages are paid for the performance of services in the employee's capacity as a professional athlete, professional entertainer, or public figure.
         (b)    For the purposes of division (C)(2)(a) of this section, an employee shall be considered to have spent a day performing services in the Municipality only if the employee spent more time performing services for or on behalf of the employer in the Municipality than in any other municipal corporation on that day. For the purposes of determining the amount of time an employee spent in a particular location, the time spent performing one or more of the following activities shall be considered to have been spent at the employee's principal place of work:
            (i)    Traveling to the location at which the employee will first perform services for the employer for the day;
            (ii)    Traveling from a location at which the employee was performing services for the employer to any other location;
            (iii)    Traveling from any location to another location in order to pick up or load, for the purpose of transportation or delivery, property that has been purchased, sold, assembled, fabricated, repaired, refurbished, processed, remanufactured, or improved by the employee's employer;
            (iv)    Transporting or delivering property described in division (C)(2)(b)(iii) of this section, provided that, upon delivery of the property, the employee does not temporarily or permanently affix the property to real estate owned, used, or controlled by a person other than the employee's employer;
            (v)    Traveling from the location at which the employee makes the employee's final delivery or pick-up for the day to either the employee's principal place of work or a location at which the employee will not perform services for the employer.
      (3)    If the principal place of work of an employee is located in another Ohio municipal corporation that imposes an income tax, the exception from withholding requirements described in division (C)(2)(a) of this section shall apply only if, with respect to the employee's qualifying wages described in that division, the employer withholds and remits tax on such qualifying wages to that municipal corporation.
      (4)   (a)    Except as provided in division (C)(4)(b) of this section, if, during a calendar year, the number of days an employee spends performing personal services in the Municipality exceeds the 20-day threshold, the employer shall withhold and remit tax to the Municipality for any subsequent days in that calendar year on which the employer pays qualifying wages to the employee for personal services performed in the Municipality.
         (b)    An employer required to begin withholding tax for the Municipality under division (C)(4)(a) of this section may elect to withhold tax for the Municipality for the first 20 days on which the employer paid qualifying wages to the employee for personal services performed in the Municipality.
      (5)    If an employer's fixed location is the Municipality and the employer qualifies as a small employer as defined in Section 164.02, the employer shall withhold municipal income tax on all of the employee's qualifying wages for a taxable year and remit that tax only to the Municipality, regardless of the number of days which the employee worked outside the corporate boundaries of the Municipality.
   To determine whether an employer qualifies as a small employer for a taxable year, the employer will be required to provide the Tax Administrator with the employer's federal income tax return for the preceding taxable year.
      (6)    Divisions (C)(2)(a) and (4) of this section shall not apply to the extent that a Tax Administrator and an employer enter into an agreement regarding the manner in which the employer shall comply with the requirements of Section 164.04.
         (Ord. 38-15. Passed 12-3-15.)
164.05 ANNUAL RETURN; FILING.
   (A)    An annual Municipality income tax return shall be completed and filed by every taxpayer for each taxable year for which the taxpayer is subject to the tax, whether or not a tax is due thereon.
      (1)    The Tax Administrator may accept on behalf of all nonresident individual taxpayers a return filed by an employer, agent of an employer, or other payer under Section 164.04 of this Chapter/ordinance when the nonresident individual taxpayer's sole income subject to the tax is the qualifying wages reported by the employer, agent of an employer, or other payer, and no additional tax is due to the Municipality.
      (2)    Retirees having no Municipal Taxable Income for the Municipality income tax purposes may file with the Tax Administrator a written exemption from these filing requirements on a form prescribed by the Tax Administrator. The written exemption shall indicate the date of retirement and the entity from which retired. The exemption shall be in effect until such time as the retiree receives Municipal Taxable Income taxable to the Municipality, at which time the retiree shall be required to comply with all applicable provisions of this ordinance/chapter.
   (B)    If an individual is deceased, any return or notice required of that individual shall be completed and filed by that decedent's executor, administrator, or other person charged with the property of that decedent.
   (C)    If an individual is unable to complete and file a return or notice required by the Municipality, the return or notice required of that individual shall be completed and filed by the individual's duly authorized agent, guardian, conservator, fiduciary, or other person charged with the care of the person or property of that individual.
   (D)    Returns or notices required of an estate or a trust shall be completed and filed by the fiduciary of the estate or trust.
   (E)    The Municipality shall permit spouses to file a joint return.
   (F)   (1)    Each return required to be filed under this division shall contain the signature of the taxpayer or the taxpayer's duly authorized agent and of the person who prepared the return for the taxpayer. The return shall include the taxpayer's social security number or taxpayer identification number. Each return shall be verified by a declaration under penalty of perjury.
      (2)    The Tax Administrator shall require a taxpayer who is an individual to include, with each annual return and amended return, copies of the following documents: all of the taxpayer's Internal Revenue Service form W-2, "Wage and Tax Statements," including all information reported on the taxpayer's federal W-2, as well as taxable wages reported or withheld for any municipal corporation; the taxpayer's Internal Revenue Service form 1040; and, with respect to an amended tax return, any other documentation necessary to support the adjustments made in the amended return. An individual taxpayer who files the annual return required by this section electronically is not required to provide paper copies of any of the foregoing to the Tax Administrator unless the Tax Administrator requests such copies after the return has been filed.
      (3)    The Tax Administrator may require a taxpayer that is not an individual to include, with each annual net profit return, amended net profit return, or request for refund required under this section, copies of only the following documents: the taxpayer's Internal Revenue Service form 1041, form 1065, form 1120, form 1120-REIT, form 1120F, or form 1120S, and, with respect to an amended tax return or refund request, any other documentation necessary to support the refund request or the adjustments made in the amended return.
   A taxpayer that is not an individual and that files an annual net profit return electronically through the Ohio Business Gateway or in some other manner shall either mail the documents required under this division to the Tax Administrator at the time of filing or, if electronic submission is available, submit the documents electronically through the Ohio Business Gateway.
      (4)    After a taxpayer files a tax return, the Tax Administrator may request, and the taxpayer shall provide, any information, statements, or documents required by the Municipality to determine and verify the taxpayer's municipal income tax liability. The requirements imposed under division (F) of this section apply regardless of whether the taxpayer files on a generic form or on a form prescribed by the Tax Administrator.
   (G)   (1)   (a)    Except as otherwise provided in this chapter, each individual income tax return required to be filed under this section shall be completed and filed as required by the Tax Administrator on or before the date prescribed for the filing of state individual income tax returns under division (G) of Section 5747.08 of the ORC. The taxpayer shall complete and file the return or notice on forms prescribed by the Tax Administrator or on generic forms, together with remittance made payable to the Municipality . No remittance is required if the net amount due is ten dollars or less.
         (b)    Except as otherwise provided in this chapter, each annual net profit return required to be filed under this section by a taxpayer that is not an individual shall be completed and filed as required by the Tax Administrator on or before the fifteenth day of the fourth month following the end of the taxpayer's taxable year. The taxpayer shall complete and file the return or notice on forms prescribed by the Tax Administrator or on generic forms, together with remittance made payable to the Municipality. No remittance is required if the net amount due is ten dollars or less.
      (2)    Any taxpayer that has duly requested an automatic six-month extension for filing the taxpayer's federal income tax return shall automatically receive an extension for the filing of the Municipality's income tax return. The extended due date of the Municipality's income tax return shall be the 15th day of the tenth month after the last day of the taxable year to which the return relates. For tax years ending on or after January 1, 2023, the extended due date of Municipality’s income tax return for a taxpayer that is not an individual shall be the 15th day of the eleventh month after the last day of the taxable year to which the return relates. An extension of time to file under this division is not an extension of the time to pay any tax due unless the Tax Administrator grants an extension of that date.
         (a)    A copy of the federal extension request shall be included with the filing of the Municipality's income tax return.
         (b)    A taxpayer that has not requested or received a six-month extension for filing the taxpayer's federal income tax return may submit a written request that the Tax Administrator grant the taxpayer a six-month extension of the date for filing the taxpayer's Municipality income tax return. If the request is received by the Tax Administrator on or before the date the Municipality income tax return is due, the Tax Administrator shall grant the taxpayer's requested extension.
      (3)    If the tax commissioner extends for all taxpayers the date for filing state income tax returns under division (G) of Section 5747.08 of the ORC, a taxpayer shall automatically receive an extension for the filing of the Municipality's income tax return. The extended due date of the Municipality's income tax return shall be the same as the extended due date of the state income tax return.
      (4)    If the Tax Administrator considers it necessary in order to ensure the payment of the tax imposed by the Municipality, the Tax Administrator may require taxpayers to file returns and make payments otherwise than as provided in this division, including taxpayers not otherwise required to file annual returns.
      (5)   If a taxpayer receives an extension for the filing of a municipal income tax return under division (G)(2), (3), or (4) of this section, the tax administrator shall not make any inquiry or send any notice to the taxpayer with regard to the return on or before the date the taxpayer files the return or on or before the extended due date to file the return, whichever occurs first.
If a tax administrator violates division (G)(5) of this section, the municipal corporation shall reimburse the taxpayer for any reasonable costs incurred to respond to such inquiry or notice, up to $150.
Division (G)(5) of this section does not apply to an extension received under division (G)(2) of this section if the tax administrator has actual knowledge that the taxpayer failed to file for a federal extension as required to receive the extension under division (G)(2) of this section or failed to file for an extension under division (G)(2)(b) of this section.
      (6)   To the extent that any provision in this division (G) of this section conflicts with any provision in divisions (N). (O), (P), or (Q) of this section, the provisions in divisions (N). (O), (P), or (Q) prevail.
   (H)   (1)    For taxable years beginning after 2015, the Municipality shall not require a taxpayer to remit tax with respect to net profits if the net amount due is ten dollars or less.
      (2)    Any taxpayer not required to remit tax to the Municipality for a taxable year pursuant to division (H)(1) of this section shall file with the Municipality an annual net profit return under division (F)(3) of this section.
   (I)    If a payment is required to be made by electronic funds transfer, the payment is considered to be made when the payment is credited to an account designated by the Tax Administrator for the receipt of tax payments, except that, when a payment made by electronic funds transfer is delayed due to circumstances not under the control of the taxpayer, the payment is considered to be made when the taxpayer submitted the payment. This division shall not apply to payments required to be made under division (B)(1)(a) of Section 164.04 or provisions for semi-monthly withholding.
   (J)    Taxes withheld for the Municipality by an employer, the agent of an employer, or other payer as described in Section 164.04 shall be allowed to the taxpayer as credits against payment of the tax imposed on the taxpayer by the Municipality, unless the amounts withheld were not remitted to the Municipality and the recipient colluded with the employer, agent, or other payer in connection with the failure to remit the amounts withheld.
   (K)    Each return required by the Municipality to be filed in accordance with this division shall include a box that the taxpayer may check to authorize another person, including a tax return preparer who prepared the return, to communicate with the Tax Administrator about matters pertaining to the return.
   (L)    The Tax Administrator shall accept for filing a generic form of any income tax return, report, or document required by the Municipality, provided that the generic form, once completed and filed, contains all of the information required by ordinance, resolution, or rules and regulations adopted by the Municipality or the Tax Administrator, and provided that the taxpayer or tax return preparer filing the generic form otherwise complies with the provisions of this chapter/ordinance and of the Municipality's ordinance, resolution, or rules and regulations governing the filing of returns, reports, or documents.
Filing via Ohio Business Gateway.
   (M)   (1)    Any taxpayer subject to municipal income taxation with respect to the taxpayer's net profit from a business or profession may file the Municipality's income tax return, estimated municipal income tax return, or extension for filing a municipal income tax return, and may make payment of amounts shown to be due on such returns, by using the Ohio Business Gateway.
      (2)    Any employer, agent of an employer, or other payer may report the amount of municipal income tax withheld from qualifying wages, and may make remittance of such amounts, by using the Ohio Business Gateway.
      (3)    Nothing in this section affects the due dates for filing employer withholding tax returns.
Extension for service in or for the armed forces.
   (N)    Each member of the national guard of any state and each member of a reserve component of the armed forces of the United States called to active duty pursuant to an executive order issued by the president of the United States or an act of the congress of the United States, and each civilian serving as support personnel in a combat zone or contingency operation in support of the armed forces, may apply to the Tax Administrator of the Municipality for both an extension of time for filing of the return and an extension of time for payment of taxes required by the Municipality during the period of the member's or civilian's duty service, and for 180 days thereafter. The application shall be filed on or before the one hundred eightieth day after the member's or civilian's duty terminates. An applicant shall provide such evidence as the Tax Administrator considers necessary to demonstrate eligibility for the extension.
   (O)   (1)    If the Tax Administrator ascertains that an applicant is qualified for an extension under this section, the Tax Administrator shall enter into a contract with the applicant for the payment of the tax in installments that begin on the 181st day after the applicant's active duty or service terminates. The Tax Administrator may prescribe such contract terms as the Tax Administrator considers appropriate. However, taxes pursuant to a contract entered into under this division are not delinquent, and the Tax Administrator shall not require any payments of penalties or interest in connection with those taxes for the extension period.
      (2)    If the Tax Administrator determines that an applicant is qualified for an extension under this section, the applicant shall neither be required to file any return, report, or other tax document nor be required to pay any tax otherwise due to the municipal corporation before the 181st day after the applicant's active duty or service terminates.
      (3)    Taxes paid pursuant to a contract entered into under (O)(1) of this division are not delinquent. The Tax Administrator shall not require any payments of penalties or interest in connection with those taxes for the extension period.
   (P)   (1)    Nothing in this division denies to any person described in this division the application of divisions (N) and (O) of this section.
      (2)   (a)    A qualifying taxpayer who is eligible for an extension under the Internal Revenue Code shall receive both an extension of time in which to file any return, report, or other tax document and an extension of time in which to make any payment of taxes required by a municipal corporation in accordance with this chapter/ordinance. The length of any extension granted under division (P)(2)(a) of this section shall be equal to the length of the corresponding extension that the taxpayer receives under the Internal Revenue Code. As used in this division, "qualifying taxpayer" means a member of the national guard or a member of a reserve component of the armed forces of the United States called to active duty pursuant to either an executive order issued by the president of the United States or an act of the congress of the United States, or a civilian serving as support personnel in a combat zone or contingency operation in support of the armed forces.
         (b)    Taxes whose payment is extended in accordance with division (P)(2)(a) of this section are not delinquent during the extension period. Such taxes become delinquent on the first day after the expiration of the extension period if the taxes are not paid prior to that date. The Tax Administrator shall not require any payment of penalties or interest in connection with those taxes for the extension period. The Tax Administrator shall not include any period of extension granted under division (P)(2)(a) of this section in calculating the penalty or interest due on any unpaid tax.
   (Q)    For each taxable year to which division (N), (O), or (P) of this section applies to a taxpayer, the provisions of divisions (O)(2) and (3) of this section, as applicable, apply to the spouse of that taxpayer if the filing status of the spouse and the taxpayer is married filing jointly for that year.
Consolidated municipal income tax return.
   (R)    As used in this section:
      (1)    "Affiliated group of corporations" means an affiliated group as defined in Section 1504 of the Internal Revenue Code, except that, if such a group includes at least one incumbent local exchange carrier that is primarily engaged in the business of providing local exchange telephone service in this state, the affiliated group shall not include any incumbent local exchange carrier that would otherwise be included in the group.
      (2)    "Consolidated federal income tax return" means a consolidated return filed for federal income tax purposes pursuant to Section 1501 of the Internal Revenue Code.
      (3)    "Consolidated federal taxable income" means the consolidated taxable income of an affiliated group of corporations, as computed for the purposes of filing a consolidated federal income tax return, before consideration of net operating losses or special deductions. "Consolidated federal taxable income" does not include income or loss of an incumbent local exchange carrier that is excluded from the affiliated group under division (R)(1) of this section.
      (4)    "Incumbent local exchange carrier" has the same meaning as in Section 4927.01 of the ORC.
      (5)    "Local exchange telephone service" has the same meaning as in Section 5727.01 of the ORC.
   (S)   (1)    For taxable years beginning on or after January 1, 2016, a taxpayer that is a member of an affiliated group of corporations may elect to file a consolidated municipal income tax return for a taxable year if at least one member of the affiliated group of corporations is subject to the Municipality's income tax in that taxable year, and if the affiliated group of corporations filed a consolidated federal income tax return with respect to that taxable year. The election is binding for a five-year period beginning with the first taxable year of the initial election unless a change in the reporting method is required under federal law. The election continues to be binding for each subsequent five-year period unless the taxpayer elects to discontinue filing consolidated municipal income tax returns under division (S)(2) of this section or a taxpayer receives permission from the Tax Administrator. The Tax Administrator shall approve such a request for good cause shown.
      (2)    An election to discontinue filing consolidated municipal income tax returns under this section must be made in the first year following the last year of a five-year consolidated municipal income tax return election period in effect under division (S)(1) of this section. The election to discontinue filing a consolidated municipal income tax return is binding for a five-year period beginning with the first taxable year of the election.
      (3)    An election made under division (S)(1) or (2) of this section is binding on all members of the affiliated group of corporations subject to a municipal income tax.
      (4)   When a taxpayer makes the election allowed under section 718.80 of the Revised Code, a valid election made by a taxpayer under division (S)(1) or (2) of this section is binding upon the tax commissioner for the remainder of the five-year period.
      (5)   When an election is made under section 718.80 of the Revised Code is terminated, a valid election made under section 718.86 of the Revised Code is binding upon the tax administrator for the remainder of the five-year period.
   (T)    A taxpayer that is a member of an affiliated group of corporations that filed a consolidated federal income tax return for a taxable year shall file a consolidated the Municipality income tax return for that taxable year if the Tax Administrator determines, by a preponderance of the evidence, that intercompany transactions have not been conducted at arm's length and that there has been a distortive shifting of income or expenses with regard to allocation of net profits to the Municipality. A taxpayer that is required to file a consolidated the Municipality income tax return for a taxable year shall file a consolidated the Municipality income tax return for all subsequent taxable years, unless the taxpayer requests and receives written permission from the Tax Administrator to file a separate return or a taxpayer has experienced a change in circumstances.
   (U)    A taxpayer shall prepare a consolidated the Municipality income tax return in the same manner as is required under the United States department of treasury regulations that prescribe procedures for the preparation of the consolidated federal income tax return required to be filed by the common parent of the affiliated group of which the taxpayer is a member.
   (V)   (1)    Except as otherwise provided in divisions (V)(2), (3), and (4) of this section, corporations that file a consolidated municipal income tax return shall compute adjusted federal taxable income, as defined in Section 164.02, by substituting "consolidated federal taxable income" for "federal taxable income" wherever "federal taxable income" appears in that division and by substituting "an affiliated group of corporation's" for "a C corporation's" wherever "a C corporation's" appears in that division.
      (2)    No corporation filing a consolidated the Municipality income tax return shall make any adjustment otherwise required under Section (164.02)(C)(1) to the extent that the item of income or deduction otherwise subject to the adjustment has been eliminated or consolidated in the computation of consolidated federal taxable income.
      (3)    If the net profit or loss of a pass-through entity having at least eighty percent (80%) of the value of its ownership interest owned or controlled, directly or indirectly, by an affiliated group of corporations is included in that affiliated group's consolidated federal taxable income for a taxable year, the corporation filing a consolidated the Municipality income tax return shall do one of the following with respect to that pass-through entity's net profit or loss for that taxable year:
         (a)    Exclude the pass-through entity's net profit or loss from the consolidated federal taxable income of the affiliated group and, for the purpose of making the computations required in divisions (R) through (Y) of Section 164.05, exclude the property, payroll, and gross receipts of the pass-through entity in the computation of the affiliated group's net profit sitused to the Municipality. If the entity's net profit or loss is so excluded, the entity shall be subject to taxation as a separate taxpayer on the basis of the entity's net profits that would otherwise be included in the consolidated federal taxable income of the affiliated group.
         (b)    Include the pass-through entity's net profit or loss in the consolidated federal taxable income of the affiliated group and, for the purpose of making the computations required in divisions (R) through (Y) of Section 164.05, include the property, payroll, and gross receipts of the pass-through entity in the computation of the affiliated group's net profit sitused to a the Municipality. If the entity's net profit or loss is so included, the entity shall not be subject to taxation as a separate taxpayer on the basis of the entity's net profits that are included in the consolidated federal taxable income of the affiliated group.
      (4)    If the net profit or loss of a pass-through entity having less than eighty percent of the value of its ownership interest owned or controlled, directly or indirectly, by an affiliated group of corporations is included in that affiliated group's consolidated federal taxable income for a taxable year, all of the following shall apply:
         (a)    The corporation filing the consolidated municipal income tax return shall exclude the pass-through entity's net profit or loss from the consolidated federal taxable income of the affiliated group and, for the purposes of making the computations required in divisions (R) through (Y) of Section 164.05, exclude the property, payroll, and gross receipts of the pass-through entity in the computation of the affiliated group's net profit sitused to the Municipality;
         (b)    The pass-through entity shall be subject to the Municipality income taxation as a separate taxpayer in accordance with this chapter/ordinance on the basis of the entity's net profits that would otherwise be included in the consolidated federal taxable income of the affiliated group.
   (W)    Corporations filing a consolidated the Municipality income tax return shall make the computations required under divisions (R) through (Y) of Section 164.05 by substituting "consolidated federal taxable income attributable to" for "net profit from" wherever "net profit from" appears in that section and by substituting "affiliated group of corporations" for "taxpayer" wherever "taxpayer" appears in that section.
   (X)    Each corporation filing a consolidated the Municipality income tax return is jointly and severally liable for any tax, interest, penalties, fines, charges, or other amounts imposed by the Municipality in accordance with this chapter/ordinance on the corporation, an affiliated group of which the corporation is a member for any portion of the taxable year, or any one or more members of such an affiliated group.
   (Y)    Corporations and their affiliates that made an election or entered into an agreement with the Municipality before January 1, 2016, to file a consolidated or combined tax return with the Municipality may continue to file consolidated or combined tax returns in accordance with such election or agreement for taxable years beginning on and after January 1, 2016. (Ord. 38-15. Passed 12-3-15; Ord. 16-18. Passed 5-7-18; Ord. 30-23. Passed 11-6-23.)
164.06 CREDIT FOR TAX PAID TO OTHER MUNICIPALITIES.
   (A)    Every individual taxpayer domiciled in the Municipality who is required to and does pay, or has acknowledged liability for, a municipal tax to another municipality on or measured by the same income, qualifying wages, commissions, net profits or other compensation taxable under this chapter may claim a nonrefundable credit upon satisfactory evidence of the tax paid to the other municipality. Subject to division (C) of this section, the credit shall not exceed the tax due to the Municipality under this chapter/ordinance.
   (B)    The Municipality shall grant a credit against its tax on income to a resident of the Municipality who works in a joint economic development zone created under Section 715.691 or a joint economic development district created under Section 715.70, 715.71, or 715.72 of the ORC to the same extent that it grants a credit against its tax on income to its residents who are employed in another municipal corporation.
   (C)    If the amount of tax withheld or paid to the other municipality is less than the amount of tax required to be withheld or paid to the other municipality, then for purposes of division (A) of this section, "the income, qualifying wages, commissions, net profits or other compensation" subject to tax in the other municipality shall be limited to the amount computed by dividing the tax withheld or paid to the other municipality by the tax rate for that municipality.
   (D)    The Municipality shall grant a credit against its tax on income to a resident of The Municipality, who works in a county that imposes an income tax, to the same extent that it grants a credit against its tax on income to its residents who are employed in a municipal corporation. (Ord. 52-19. Passed 12-16-19.)
164.07 ESTIMATED TAXES.
   (A)    As used in this section:
      (1)    "Estimated taxes" means the amount that the taxpayer reasonably estimates to be the taxpayer's tax liability for the Municipality's income tax for the current taxable year.
      (2)    "Tax liability" means the total taxes due to the Municipality for the taxable year, after allowing any credit to which the taxpayer is entitled, and after applying any estimated tax payment, withholding payment, or credit from another taxable year.
   (B)   (1)    Every taxpayer shall make a declaration of estimated taxes for the current taxable year, on the form prescribed by the Tax Administrator, if the amount payable as estimated taxes is at least $200. For the purposes of this section:
         (a)    Taxes withheld for the Municipality from qualifying wages shall be considered as paid to the Municipality in equal amounts on each payment date unless the taxpayer establishes the dates on which all amounts were actually withheld, in which case they shall be considered as paid on the dates on which the amounts were actually withheld.
         (b)    An overpayment of tax applied as a credit to a subsequent taxable year is deemed to be paid on the date of the postmark stamped on the cover in which the payment is mailed or, if the payment is made by electronic funds transfer, the date the payment is submitted. As used in this division, "date of the postmark" means, in the event there is more than one date on the cover, the earliest date imprinted on the cover by the postal service.
      (2)    Taxpayers filing joint returns shall file joint declarations of estimated taxes. A taxpayer may amend a declaration under rules prescribed by the Tax Administrator. A taxpayer having a taxable year of less than twelve months shall make a declaration under rules prescribed by the Tax Administrator.
      (3)    The declaration of estimated taxes shall be filed on or before the date prescribed for the filing of municipal income tax returns under division (G) of Section 164.05 or on or before the fifteenth (15th) day of the fourth month after the taxpayer becomes subject to tax for the first time.
      (4)    Taxpayers reporting on a fiscal year basis shall file a declaration on or before the fifteenth (15th) day of the fourth month after the beginning of each fiscal year or period.
      (5)    The original declaration or any subsequent amendment may be increased or decreased on or before any subsequent quarterly payment day as provided in this section.
   (C)   (1)    The required portion of the tax liability for the taxable year that shall be paid through estimated taxes made payable to the Municipality, including the application of tax refunds to estimated taxes and withholding on or before the applicable payment date, shall be as follows:
         (a)    On or before the fifteenth (15th) day of the fourth month after the beginning of the taxable year, twenty-two and one-half (22.5) percent of the tax liability for the taxable year;
         (b)    On or before the fifteenth (15th) day of the sixth month after the beginning of the taxable year, forty-five (45) percent of the tax liability for the taxable year;
         (c)    On or before the fifteenth (15th) day of the ninth month after the beginning of the taxable year, sixty-seven and one-half (67.5) percent of the tax liability for the taxable year;
         (d)    On or before the fifteenth (15th) day of the twelfth month of the taxable year, ninety percent (90%) of the tax liability for the taxable year.
      (2)    When an amended declaration has been filed, the unpaid balance shown due on the amended declaration shall be paid in equal installments on or before the remaining payment dates.
      (3)    On or before the fifteenth (15th) day of the fourth month of the year following that for which the declaration or amended declaration was filed, an annual return shall be filed and any balance which may be due shall be paid with the return in accordance with Section 164.05.
   (D)   (1)    In the case of any underpayment of any portion of a tax liability, penalty and interest may be imposed pursuant to Section 164.18 upon the amount of underpayment for the period of underpayment, unless the underpayment is due to reasonable cause as described in division (E) of this section. The amount of the underpayment shall be determined as follows:
         (a)    For the first payment of estimated taxes each year, twenty-two and one-half percent (22.5%) of the tax liability, less the amount of taxes paid by the date prescribed for that payment;
         (b)    For the second payment of estimated taxes each year, forty-five percent (45%) of the tax liability, less the amount of taxes paid by the date prescribed for that payment;
         (c)    For the third payment of estimated taxes each year, sixty-seven and one-half percent (67.5%) of the tax liability, less the amount of taxes paid by the date prescribed for that payment;
         (d)    For the fourth payment of estimated taxes each year, ninety percent (90%) of the tax liability, less the amount of taxes paid by the date prescribed for that payment.
      (2)    The period of the underpayment shall run from the day the estimated payment was required to be made to the date on which the payment is made. For purposes of this section, a payment of estimated taxes on or before any payment date shall be considered a payment of any previous underpayment only to the extent the payment of estimated taxes exceeds the amount of the payment presently required to be paid to avoid any penalty.
   (E)    An underpayment of any portion of tax liability determined under division (D) of this section shall be due to reasonable cause and the penalty imposed by this section shall not be added to the taxes for the taxable year if any of the following apply:
      (1)    The amount of estimated taxes that were paid equals at least ninety percent (90%) of the tax liability for the current taxable year, determined by annualizing the income received during the year up to the end of the month immediately preceding the month in which the payment is due.
      (2)    The amount of estimated taxes that were paid equals at least one hundred percent of the tax liability shown on the return of the taxpayer for the preceding taxable year, provided that the immediately preceding taxable year reflected a period of twelve months and the taxpayer filed a return with the Municipality under Section 164.05 for that year.
      (3)    The taxpayer is an individual who resides in the Municipality but was not domiciled there on the first day of January of the calendar year that includes the first day of the taxable year.
         (Ord. 38-15. Passed 12-3-15.)
 
164.08 ROUNDING OF AMOUNTS.
   A person may round to the nearest whole dollar all amounts the person is required to enter on any return, report, voucher, or other document required under this chapter/ordinance. Any fractional part of a dollar that equals or exceeds fifty cents shall be rounded to the next whole dollar, and any fractional part of a dollar that is less than fifty cents shall be dropped. If a person chooses to round amounts entered on a document, the person shall round all amounts entered on the document. (Ord. 38-15. Passed 12-3-15.)
164.09 REQUESTS FOR REFUNDS.
   (A)    As used in this section, "withholding tax" has the same meaning as in Section 164.18.
   (B)    Upon receipt of a request for a refund, the Tax Administrator, in accordance with this section, shall refund to employers, agents of employers, other payers, or taxpayers, with respect to any income or withholding tax levied by the municipal corporation:
      (1)    Overpayments of ten dollars or more;
      (2)    Amounts paid erroneously if the refund requested is ten dollars or more.
   (C)   (1)    Except as otherwise provided in this chapter/ordinance, requests for refund shall be filed with the Tax Administrator, on the form prescribed by the Tax Administrator within three years after the tax was due or paid, whichever is later. The Tax Administrator may require the requestor to file with the request any documentation that substantiates the requestor's claim for a refund.
      (2)    On filing of the refund request, the Tax Administrator shall determine the amount of refund due and certify such amount to the appropriate municipal corporation official for payment. Except as provided in division (C)(3) of this section, the administrator shall issue an assessment to any taxpayer whose request for refund is fully or partially denied. The assessment shall state the amount of the refund that was denied, the reasons for the denial, and instructions for appealing the assessment.
      (3)    If a Tax Administrator denies in whole or in part a refund request included within the taxpayer's originally filed annual income tax return, the Tax Administrator shall notify the taxpayer, in writing, of the amount of the refund that was denied, the reasons for the denial, and instructions for requesting an assessment that may be appealed under Section 164.21.
   (D)   A request for a refund that is received after the last day for filing specified in division (C) of this section shall be considered to have been filed in a timely manner if any of the following situations exist:
      (1)    The request is delivered by the postal service, and the earliest postal service postmark on the cover in which the request is enclosed is not later than the last day for filing the request.
      (2)    The request is delivered by the postal service, the only postmark on the cover in which the request is enclosed was affixed by a private postal meter, the date of that postmark is not later than the last day for filing the request, and the request is received within seven days of such last day.
      (3)    The request is delivered by the postal service, no postmark date was affixed to the cover in which the request is enclosed or the date of the postmark so affixed is not legible, and the request is received within seven days of the last day for making the request.
   (E)    Interest shall be allowed and paid on any overpayment by a taxpayer of any municipal income tax obligation from the date of the overpayment until the date of the refund of the overpayment, except that if any overpayment is refunded within 90 days after the final filing date of the annual return or 90 days after the completed return is filed, whichever is later, no interest shall be allowed on the refund. For the purpose of computing the payment of interest on amounts overpaid, no amount of tax for any taxable year shall be considered to have been paid before the date on which the return on which the tax is reported is due, without regard to any extension of time for filing that return. Interest shall be paid at the interest rate described in Section 164.18 (A)(4). (Ord. 38-15. Passed 12-3-15.)
164.10 SECOND MUNICIPALITY IMPOSING TAX AFTER TIME PERIOD ALLOWED FOR REFUND.
   (A)    Income tax that has been deposited with the Municipality, but should have been deposited with another municipality, is allowable by the Municipality as a refund but is subject to the three-year limitation on refunds.
   (B)    Income tax that was deposited with another municipality but should have been deposited with the Municipality is subject to recovery by the Municipality. If the Municipality's tax on that income is imposed after the time period allowed for a refund of the tax or withholding paid to the other municipality, the Municipality shall allow a nonrefundable credit against the tax or withholding The Municipality claims is due with respect to such income or wages, equal to the tax or withholding paid to the first municipality with respect to such income or wages.
   (C)    If the Municipality's tax rate is less than the tax rate in the other municipality, then the nonrefundable credit shall be calculated using the Municipality's tax rate. However, if the Municipality's tax rate is greater than the tax rate in the other municipality, the tax due in excess of the nonrefundable credit is to be paid to the Municipality, along with any penalty and interest that accrued during the period of nonpayment.
   (D)    Nothing in this section permits any credit carryforward.
(Ord. 38-15. Passed 12-3-15.)
164.11 AMENDED RETURNS.
   (A)   (1)    If a taxpayer's tax liability shown on the annual tax return for the Municipality changes as a result of an adjustment to the taxpayer's federal or state income tax return, the taxpayer shall file an amended return with the Municipality. The amended return shall be filed on a form required by the Tax Administrator.
      (2)    If a taxpayer intends to file an amended consolidated municipal income tax return, or to amend its type of return from a separate return to a consolidated return, based on the taxpayer's consolidated federal income tax return, the taxpayer shall notify the Tax Administrator before filing the amended return.
   (B)   (1)    In the case of an underpayment, the amended return shall be accompanied by payment of any combined additional tax due, together with any penalty and interest thereon. If the combined tax shown to be due is ten dollars or less, no payment need be made. The amended return shall reopen those facts, figures, computations, or attachments from a previously filed return that are not affected, either directly or indirectly, by the adjustment to the taxpayer's federal or state income tax return only:
         (i)    To determine the amount of tax that would be due if all facts, figures, computations, and attachments were reopened; or,
         (ii)    If the applicable statute of limitations for civil actions or prosecutions under Section 164.12 has not expired for a previously filed return.
      (2)    The additional tax to be paid shall not exceed the amount of tax that would be due if all facts, figures, computations, and attachments were reopened; i.e., the payment shall be the lesser of the two amounts.
   (C)   (1)    In the case of an overpayment, a request for refund may be filed under this division within the period prescribed by division (D) of this Section for filing the amended return, even if it is filed beyond the period prescribed in that division if it otherwise conforms to the requirements of that division. If the amount of the refund is less than ten dollars, no refund need be paid by the Municipality. A request filed under this division shall claim refund of overpayments resulting from alterations only to those facts, figures, computations, or attachments required in the taxpayer's annual return that are affected, either directly or indirectly, by the adjustment to the taxpayer's federal or state income tax return, unless it is also filed within the time prescribed in Section 164.09.
      (2)    The amount to be refunded shall not exceed the amount of refund that would be due if all facts, figures, computations, and attachments were reopened. All facts, figures, computations, and attachments may be reopened to determine the refund amount due by inclusion of all facts, figures, computations, and attachments.
   (D)    Within 60 days after the final determination of any federal or state tax liability affecting the taxpayer's the Municipality's tax liability, that taxpayer shall make and file an amended the Municipality return showing income subject to the Municipality income tax based upon such final determination of federal or state tax liability. The taxpayer shall pay any additional Municipality income tax shown due thereon or make a claim for refund of any overpayment, unless the tax or overpayment is less than ten dollars.
(Ord. 38-15. Passed 12-3-15.)
164.12 LIMITATIONS.
   (A)   (1)   (a)    Civil actions to recover municipal income taxes and penalties and interest on municipal income taxes shall be brought within the later of:
            (i)    Three years after the tax was due or the return was filed, whichever is later; or
            (ii)    One year after the conclusion of the qualifying deferral period, if any.
         (b)    The time limit described in division (A)(1)(a) of this section may be extended at any time if both the Tax Administrator and the employer, agent of the employer, other payer, or taxpayer consent in writing to the extension. Any extension shall also extend for the same period of time the time limit described in division (C) of this section.
      (2)    As used in this section, "qualifying deferral period" means a period of time beginning and ending as follows:
         (a)    Beginning on the date a person who is aggrieved by an assessment files with the Board of Tax Appeals the request described in Section 164.21. That date shall not be affected by any subsequent decision, finding, or holding by any administrative body or court that the Board of Tax Appeals did not have jurisdiction to affirm, reverse, or modify the assessment or any part of that assessment.
         (b)    Ending the later of the sixtieth day after the date on which the final determination of the Board of Tax Appeals becomes final or, if any party appeals from the determination of the local board of Tax Appeals, the sixtieth day after the date on which the final determination of the Board of Tax Appeals is either ultimately affirmed in whole or in part or ultimately reversed and no further appeal of either that affirmation, in whole or in part, or that reversal is available or taken.
   (B)    Prosecutions for an offense made punishable under a resolution or ordinance imposing an income tax shall be commenced within three 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, prosecutions may be commenced within six years after the commission of the offense.
   (C)    A claim for a refund of municipal income taxes shall be brought within the time limitation provided in Section 164.09.
   (D)   (1)    Notwithstanding the fact that an appeal is pending, the petitioner may pay all or a portion of the assessment that is the subject of the appeal. The acceptance of a payment by the Municipality does not prejudice any claim for refund upon final determination of the appeal.
      (2)    If upon final determination of the appeal an error in the assessment is corrected by the Tax Administrator, upon an appeal so filed or pursuant to a final determination of the Board of Tax Appeals, of the Ohio board of tax appeals, or any court to which the decision of the Ohio board of tax appeals has been appealed, so that the resultant amount due is less than the amount paid, a refund will be paid in the amount of the overpayment as provided by Section 164.09, with interest on that amount as provided by division (E) of Section 164.09.
   (E)    No civil action to recover the Municipality income tax or related penalties or interest shall be brought during either of the following time periods:
      (1)    The period during which a taxpayer has a right to appeal the imposition of that tax or interest or those penalties;
      (2)    The period during which an appeal related to the imposition of that tax or interest or those penalties is pending.
         (Ord. 38-15. Passed 12-3-15.)
164.13 AUDITS.
   (A)    At or before the commencement of an audit, the Tax Administrator shall provide to the taxpayer a written description of the roles of the Tax Administrator and of the taxpayer during the audit and a statement of the taxpayer's rights, including any right to obtain a refund of an overpayment of a tax. At or before the commencement of an audit, the Tax Administrator shall inform the taxpayer when the audit is considered to have commenced.
   (B)    Except in cases involving suspected criminal activity, the Tax Administrator shall conduct an audit of a taxpayer during regular business hours and after providing reasonable notice to the taxpayer. A taxpayer who is unable to comply with a proposed time for an audit on the grounds that the proposed time would cause inconvenience or hardship must offer reasonable alternative dates for the audit.
   (C)    At all stages of an audit by the Tax Administrator, a taxpayer is entitled to be assisted or represented by an attorney, accountant, bookkeeper, or other tax practitioner. The Tax Administrator shall prescribe a form by which a taxpayer may designate such a person to assist or represent the taxpayer in the conduct of any proceedings resulting from actions by the Tax Administrator. If a taxpayer has not submitted such a form, the Tax Administrator may accept other evidence, as the Tax Administrator considers appropriate, that a person is the authorized representative of a taxpayer.
   A taxpayer may refuse to answer any questions asked by the person conducting an audit until the taxpayer has an opportunity to consult with the taxpayer's attorney, accountant, bookkeeper, or other tax practitioner.
   This division does not authorize the practice of law by a person who is not an attorney.
   (D)    A taxpayer may record, electronically or otherwise, the audit examination.
   (E)    The failure of the Tax Administrator to comply with a provision of this section shall neither excuse a taxpayer from payment of any taxes owed by the taxpayer nor cure any procedural defect in a taxpayer's case.
   (F)    If the Tax Administrator fails to substantially comply with the provisions of this section, the Tax Administrator, upon application by the taxpayer, shall excuse the taxpayer from penalties and interest.
(Ord. 38-15. Passed 12-3-15.)
164.14 SERVICE OF ASSESSMENT.
   (A)    As used in this section:
      (1)    "Last known address" means the address the Tax Administrator has at the time a document is originally sent by certified mail, or any address the Tax Administrator can ascertain using reasonable means such as the use of a change of address service offered by the postal service or an authorized delivery service under Section 5703.056 of the ORC.
      (2)    "Undeliverable address" means an address to which the postal service or an authorized delivery service under Section 5703.056 of the ORC is not able to deliver an assessment of the Tax Administrator, except when the reason for non-delivery is because the addressee fails to acknowledge or accept the assessment.
   (B)    Subject to division (C) of this section, a copy of each assessment shall be served upon the person affected thereby either by personal service, by certified mail, or by a delivery service authorized under Section 5703.056 of the ORC. With the permission of the person affected by an assessment, the Tax Administrator may deliver the assessment through alternative means as provided in this section, including, but not limited to, delivery by secure electronic mail.
   (C)   (1)   (a)    If certified mail is returned because of an undeliverable address, a Tax Administrator shall utilize reasonable means to ascertain a new last known address, including the use of a change of address service offered by the postal service or an authorized delivery service under Section 5703.056 of the ORC. If the Tax Administrator is unable to ascertain a new last known address, the assessment shall be sent by ordinary mail and considered served. If the ordinary mail is subsequently returned because of an undeliverable address, the assessment remains appealable within 60 days after the assessment's postmark.
         (b)    Once the Tax Administrator or other Municipality official, or the designee of either, serves an assessment on the person to whom the assessment is directed, the person may protest the ruling of that assessment by filing an appeal with the local board of tax appeals within 60 days after the receipt of service. The delivery of an assessment of the Tax Administrator under division (C)(1)(a) of this section is prima facie evidence that delivery is complete and that the assessment is served.
      (2)    If mailing of an assessment by a Tax Administrator by certified mail is returned for some cause other than an undeliverable address, the Tax Administrator shall resend the assessment by ordinary mail. The assessment shall show the date the Tax Administrator sends the assessment and include the following statement:
   "This assessment is deemed to be served on the addressee under applicable law ten days from the date this assessment was mailed by the Tax Administrator as shown on the assessment, and all periods within which an appeal may be filed apply from and after that date."
   Unless the mailing is returned because of an undeliverable address, the mailing of that information is prima facie evidence that delivery of the assessment was completed ten days after the Tax Administrator sent the assessment by ordinary mail and that the assessment was served.
   If the ordinary mail is subsequently returned because of an undeliverable address, the Tax Administrator shall proceed under division (C)(1)(a) of this section. A person may challenge the presumption of delivery and service under this division in accordance with division (D) of this section.
   (D)   (1)    A person disputing the presumption of delivery and service under division (C) of this section bears the burden of proving by a preponderance of the evidence that the address to which the assessment was sent by certified mail was not an address with which the person was associated at the time the Tax Administrator originally mailed the assessment. For the purposes of this section, a person is associated with an address at the time the Tax Administrator originally mailed the assessment if, at that time, the person was residing, receiving legal documents, or conducting business at the address; or if, before that time, the person had conducted business at the address and, when the assessment was mailed, the person's agent or the person's affiliate was conducting business at the address. For the purposes of this section, a person's affiliate is any other person that, at the time the assessment was mailed, owned or controlled at least 20 percent, as determined by voting rights, of the addressee's business.
      (2)    If a person elects to appeal an assessment on the basis described in division (D)(1) of this section, and if that assessment is subject to collection and is not otherwise appealable, the person must do so within 60 days after the initial contact by the Tax Administrator or Municipality official, or the designee of either, with the person. Nothing in this division prevents the Tax Administrator or other official from entering into a compromise with the person if the person does not actually file such an appeal with the local board of tax appeals.
   (E)    Nothing in this section prohibits the Tax Administrator or the Tax Administrator's designee from delivering an assessment by a Tax Administrator by personal service.
   (F)    Collection actions taken upon any assessment being appealed under division (C)(1)(b) of this section, including those on which a claim has been delivered for collection, shall be stayed upon the pendency of an appeal under this section.
   (G)    Additional regulations as detailed in the Rules and Regulations shall apply.
(Ord. 38-15. Passed 12-3-15.)
164.15 ADMINISTRATION OF CLAIMS.
   (A)    As used in this section, "claim" means a claim for an amount payable to the Municipality that arises pursuant to the Municipality's income tax imposed in accordance with this chapter.
   (B)    Nothing in this chapter/ordinance prohibits a Tax Administrator from doing either of the following if such action is in the best interests of the municipal corporation:
      (1)    Compromise a claim;
      (2)    Extend for a reasonable period the time for payment of a claim by agreeing to accept monthly or other periodic payments.
   (C)    The Tax Administrator's rejection of a compromise or payment-over-time agreement proposed by a person with respect to a claim shall not be appealable.
   (D)    A compromise or payment-over-time agreement with respect to a claim shall be binding upon and shall be to the benefit of only the parties to the compromise or agreement, and shall not eliminate or otherwise affect the liability of any other person.
   (E)    A compromise or payment-over-time agreement with respect to a claim shall be void if the taxpayer defaults under the compromise or agreement or if the compromise or agreement was obtained by fraud or by misrepresentation of a material fact. Any amount that was due before the compromise or agreement and that is unpaid shall remain due, and any penalties or interest that would have accrued in the absence of the compromise or agreement shall continue to accrue and be due. (Ord. 38-15. Passed 12-3-15.)
164.16 TAX INFORMATION CONFIDENTIAL.
   (A)    Any information gained as a result of returns, investigations, hearings, or verifications required or authorized by this chapter/ordinance is confidential, and no person shall access or disclose such information except in accordance with a proper judicial order or in connection with the performance of that person's official duties or the official business of the Municipality as authorized by this chapter/ordinance. The Tax Administrator or a designee thereof may furnish copies of returns filed or otherwise received under this chapter/ordinance and other related tax information to the internal revenue service, the tax commissioner, and tax administrators of other municipal corporations.
   (B)    This section does not prohibit the Municipality from publishing or disclosing statistics in a form that does not disclose information with respect to particular taxpayers.
(Ord. 38-15. Passed 12-3-15.)
164.17 FRAUD.
   No person shall knowingly make, present, aid, or assist in the preparation or presentation of a false or fraudulent report, return, schedule, statement, claim, or document authorized or required by the Municipality ordinance or state law to be filed with the Tax Administrator, or knowingly procure, counsel, or advise the preparation or presentation of such report, return, schedule, statement, claim, or document, or knowingly change, alter, or amend, or knowingly procure, counsel or advise such change, alteration, or amendment of the records upon which such report, return, schedule, statement, claim, or document is based with intent to defraud the Municipality or the Tax Administrator.
(Ord. 38-15. Passed 12-3-15.)
164.18 INTEREST AND PENALTIES.
   (A)    As used in this section:
      (1)    "Applicable law" means this chapter, the resolutions, ordinances, codes, directives, instructions, and rules adopted by the Municipality provided they impose or directly or indirectly address the levy, payment, remittance, or filing requirements of the Municipality.
      (2)    "Federal short-term rate" means the rate of the average market yield on outstanding marketable obligations of the United States with remaining periods to maturity of three years or less, as determined under Section 1274 of the Internal Revenue Code, for July of the current year.
      (3)    "Income tax," "estimated income tax," and "withholding tax" means any income tax, estimated income tax, and withholding tax imposed by the Municipality pursuant to applicable law, including at any time before January 1, 2016.
      (4)    "Interest rate as described in division (A) of this section" means the federal short-term rate, rounded to the nearest whole number percent, plus five percent. The rate shall apply for the calendar year next following the July of the year in which the federal short-term rate is determined in accordance with division (A)(2) of this section.
      (5)    "Return" includes any tax return, report, reconciliation, schedule, and other document required to be filed with the Tax Administrator or the Municipality by a taxpayer, employer, any agent of the employer, or any other payer pursuant to applicable law, including at any time before January 1, 2016.
      (6)    "Unpaid estimated income tax" means estimated income tax due but not paid by the date the tax is required to be paid under applicable law.
      (7)    "Unpaid income tax" means income tax due but not paid by the date the income tax is required to be paid under applicable law.
      (8)    "Unpaid withholding tax" means withholding tax due but not paid by the date the withholding tax is required to be paid under applicable law.
      (9)    "Withholding tax" includes amounts an employer, any agent of an employer, or any other payer did not withhold in whole or in part from an employee's qualifying wages, but that, under applicable law, the employer, agent, or other payer is required to withhold from an employee's qualifying wages.
   (B)   (1)    This section applies to the following:
         (a)    Any return required to be filed under applicable law for taxable years beginning on or after January 1, 2016;
         (b)    Income tax, estimated income tax, and withholding tax required to be paid or remitted to the Municipality on or after January 1, 2016.
      (2)    This section does not apply to returns required to be filed or payments required to be made before January 1, 2016, regardless of the filing or payment date. Returns required to be filed or payments required to be made before January 1, 2016, but filed or paid after that date shall be subject to the ordinances or rules and regulations, as adopted before January 1, 2016, of the Municipality to which the return is to be filed or the payment is to be made.
   (C)    Should any taxpayer, employer, agent of the employer, or other payer for any reason fail, in whole or in part, to make timely and full payment or remittance of income tax, estimated income tax, or withholding tax or to file timely with the Municipality any return required to be filed, the following penalties and interest shall apply:
      (1)    Interest shall be imposed at the rate described in division (A) of this section, per annum, on all unpaid income tax, unpaid estimated income tax, and unpaid withholding tax.
      (2)   (a)    With respect to unpaid income tax and unpaid estimated income tax, the Municipality may impose a penalty equal to fifteen percent (15%) of the amount not timely paid.
         (b)    With respect to any unpaid withholding tax, the Municipality may impose a penalty equal to fifty percent (50%) of the amount not timely paid.
      (3)   (a)    For tax years ending on or before December 31, 2022, with respect to returns other than estimated income tax returns, Municipality may impose a penalty of $25 for each failure to timely file each return, regardless of the liability shown thereon for each month, or any fraction thereof, during which the return remains unfiled regardless of the liability shown thereon. The penalty shall not exceed $150 for each failure.
         (b)    For tax years ending on or after January 1, 2023, with respect to returns other than estimated income tax returns, Municipality may impose a penalty not exceeding $25 for each failure to timely file each return, regardless of the liability shown thereon, except that Municipality shall abate or refund the penalty assessed on a taxpayer's first failure to timely file a return after the taxpayer files that return.
   (D)    Nothing in this section requires the Municipality to refund or credit any penalty, amount of interest, charges, or additional fees that the Municipality has properly imposed or collected before January 1, 2016.
   (E)    Nothing in this section limits the authority of the Municipality to abate or partially abate penalties or interest imposed under this section when the Tax Administrator determines, in the Tax Administrator's sole discretion, that such abatement is appropriate.
   (F)    By the 31st day of October of each year the Municipality shall publish the rate described in division (A) of this section applicable to the next succeeding calendar year.
   (G)    The Municipality may impose on the taxpayer, employer, any agent of the employer, or any other payer the Municipality's post-judgment collection costs and fees, including attorney's fees. (Ord. 38-15. Passed 12-3-15; Ord. 30-23. Passed 11-6-23.)
164.19 AUTHORITY OF TAX ADMINISTRATOR; VERIFICATION OF INFORMATION.
Authority.
   (A)    Nothing in this chapter/ordinance shall limit the authority of the Tax Administrator to perform any of the following duties or functions, unless the performance of such duties or functions is expressly limited by a provision of the ORC:
      (1)   (a)    Exercise all powers whatsoever of an query nature as provided by law, including, the right to inspect books, accounts, records, memorandums, and federal and state income tax returns, to examine persons under oath, to issue orders or subpoenas for the production of books, accounts, papers, records, documents, and testimony, to take depositions, to apply to a court for attachment proceedings as for contempt, to approve vouchers for the fees of officers and witnesses, and to administer oaths.
         (b)    The powers referred to in this division of this section shall be exercised by the Tax Administrator only in connection with the performance of the duties respectively assigned to the Tax Administrator under the Municipality's income tax ordinance;
      (2)    Appoint agents and prescribe their powers and duties;
      (3)    Confer and meet with officers of other municipal corporations and states and officers of the United States on any matters pertaining to their respective official duties as provided by law;
      (4)    Exercise the authority provided by law, including orders from bankruptcy courts, relative to remitting or refunding taxes, including penalties and interest thereon, for any reason overpaid. In addition, the Tax Administrator may investigate any claim of overpayment and, if the Tax Administrator finds that there has been an overpayment, make a written statement of the Tax Administrator's findings, and approve and issue a refund payable to the taxpayer, the taxpayer's assigns, or legal representative as provided in this chapter/ordinance;
      (5)    Exercise the authority provided by law relative to consenting to the compromise and settlement of tax claims;
      (6)    Exercise the authority provided by law relative to the use of alternative apportionment methods by taxpayers in accordance with Section 164.03;
      (7)   (a)    Make all tax findings, determinations, computations, and orders the Tax Administrator is by law authorized and required to make and, pursuant to time limitations provided by law, on the Tax Administrator's own motion, review, re-determine, or correct any tax findings, determinations, computations, or orders the Tax Administrator has made.
         (b)    If an appeal has been filed with the Board of Tax Appeals or other appropriate tribunal, the Tax Administrator shall not review, re-determine, or correct any tax finding, determination, computation, or order which the Tax Administrator has made, unless such appeal or application is withdrawn by the appellant or applicant, is dismissed, or is otherwise final;
      (8)    Destroy any or all returns or other tax documents in the manner authorized by law;
      (9)    Enter into an agreement with a taxpayer to simplify the withholding obligations described in Section.
Verification of accuracy of returns and determination of liability.
   
   (B)   (1)    A Tax Administrator, or any authorized agent or employee thereof may examine the books, papers, records, and federal and state income tax returns of any employer, taxpayer, or other person that is subject to, or that the Tax Administrator believes is subject to, the provisions of this chapter/ordinance for the purpose of verifying the accuracy of any return made or, if no return was filed, to ascertain the tax due under this chapter/ordinance. Upon written request by the Tax Administrator or a duly authorized agent or employee thereof, every employer, taxpayer, or other person subject to this section is required to furnish the opportunity for the Tax Administrator, authorized agent, or employee to investigate and examine such books, papers, records, and federal and state income tax returns at a reasonable time and place designated in the request.
      (2)    The records and other documents of any taxpayer, employer, or other person that is subject to, or that a Tax Administrator believes is subject to, the provisions of this chapter/ordinance shall be open to the Tax Administrator's inspection during business hours and shall be preserved for a period of six years following the end of the taxable year to which the records or documents relate, unless the Tax Administrator, in writing, consents to their destruction within that period, or by order requires that they be kept longer. The Tax Administrator may require any person, by notice served on that person, to keep such records as the Tax Administrator determines necessary to show whether or not that person is liable, and the extent of such liability, for the income tax levied by the Municipality or for the withholding of such tax.
      (3)    The Tax Administrator may examine under oath any person that the Tax Administrator reasonably believes has knowledge concerning any income that was or would have been returned for taxation or any transaction tending to affect such income. The Tax Administrator may, for this purpose, compel any such person to attend a hearing or examination and to produce any books, papers, records, and federal and state income tax returns in such person's possession or control. The person may be assisted or represented by an attorney, accountant, bookkeeper, or other tax practitioner at any such hearing or examination. This division does not authorize the practice of law by a person who is not an attorney.
      (4)    No person issued written notice by the Tax Administrator compelling attendance at a hearing or examination or the production of books, papers, records, or federal or state income tax returns under this section shall fail to comply.
Identification information.
   (C)   (1)    Nothing in this chapter/ordinance prohibits the Tax Administrator from requiring any person filing a tax document with the Tax Administrator to provide identifying information, which may include the person's social security number, federal employer identification number, or other identification number requested by the Tax Administrator. A person required by the Tax Administrator to provide identifying information that has experienced any change with respect to that information shall notify the Tax Administrator of the change before, or upon, filing the next tax document requiring the identifying information.
      (2)   (a)    If the Tax Administrator makes a request for identifying information and the Tax Administrator does not receive valid identifying information within 30 days of making the request, nothing in this chapter/ordinance prohibits the Tax Administrator from imposing a penalty upon the person to whom the request was directed pursuant to Section 164.18, in addition to any applicable penalty described in Section 164.99.
         (b)    If a person required by the Tax Administrator to provide identifying information does not notify the Tax Administrator of a change with respect to that information as required under division (C) of Section 164.19 within 30 days after filing the next tax document requiring such identifying information, nothing in this chapter/ordinance prohibits the Tax Administrator from imposing a penalty pursuant to Section 164.18.
         (c)    The penalties provided for under divisions (C)(2)(a) and (b) of this section may be billed and imposed in the same manner as the tax or fee with respect to which the identifying information is sought and are in addition to any applicable criminal penalties described in Section 164.99 for a violation of Section 164.17 and any other penalties that may be imposed by the Tax Administrator by law. (Ord. 38-15. Passed 12-3-15.)
164.20 REQUEST FOR OPINION OF THE TAX ADMINISTRATOR.
   (A)    An "opinion of the Tax Administrator" means an opinion issued under this section with respect to prospective municipal income tax liability. It does not include ordinary correspondence of the Tax Administrator.
   (B)    A taxpayer may submit a written request for an opinion of the Tax Administrator in accordance with the Rules and Regulations.
   (C)    A taxpayer is not relieved of tax liability for any activity or transaction related to a request for an opinion that contained any misrepresentation or omission of one or more material facts.
   (D)    A Tax Administrator may refuse to offer an opinion on any request received under this section. Such refusal is not subject to appeal.
   (E)    An opinion of the Tax Administrator binds the Tax Administrator only with respect to the taxpayer for whom the opinion was prepared and does not bind the Tax Administrator of any other municipal corporation.
   (F)    An opinion of the Tax Administrator issued under this section is not subject to appeal.
(Ord. 38-15. Passed 12-3-15.)
164.21 BOARD OF TAX APPEALS.
   (A)   (1)    The Board of Tax Appeals shall consist of three members. Two members shall be appointed by the legislative authority of the Municipality, but such appointees may not be employees, elected officials, or contractors with the Municipality at any time during their term or in the five years immediately preceding the date of appointment. One member shall be appointed by the City Manager of the Municipality. This member may be an employee of the Municipality, but may not be the director of finance or equivalent officer, or the Tax Administrator or other similar official or an employee directly involved in municipal tax matters, or any direct subordinate thereof.
      (2)    The term for members of the Municipality Board of Tax Appeals shall be two years. There is no limit on the number of terms that a member may serve if the member is reappointed by the legislative authority. The board member appointed by the City Manager of the Municipality shall serve at the discretion of the administrative official.
      (3)    Members of the Board of Tax Appeals appointed by the legislative authority may be removed by the legislative authority by majority vote for malfeasance, misfeasance, or nonfeasance in office. To remove such a member, the legislative authority must give the member a copy of the charges against the member and afford the member an opportunity to be publicly heard in person or by counsel in the member's own defense upon not less than ten days' notice. The decision by the legislative authority on the charges is final and not appealable.
      (4)    A member of the Board of Tax Appeals who, for any reason, ceases to meet the qualifications for the position prescribed by this section shall resign immediately by operation of law.
      (5)    A vacancy in an unexpired term shall be filled in the same manner as the original appointment within 60 days of when the vacancy was created. Any member appointed to fill a vacancy occurring prior to the expiration of the term for which the member's predecessor was appointed shall hold office for the remainder of such term. No vacancy on the Board of Tax Appeals shall impair the power and authority of the remaining members to exercise all the powers of the Board of Tax Appeals.
      (6)    If a member is temporarily unable to serve on the Board of Tax Appeals due to a conflict of interest, illness, absence, or similar reason, the legislative authority or top administrative official that appointed the member shall appoint another individual to temporarily serve on the Board of Tax Appeals in the member's place. The appointment of such an individual shall be subject to the same requirements and limitations as are applicable to the appointment of the member temporarily unable to serve.
   (B)    Whenever a Tax Administrator issues an assessment, the Tax Administrator shall notify the taxpayer in writing at the same time of the taxpayer's right to appeal the assessment, the manner in which the taxpayer may appeal the assessment, and the address to which the appeal should be directed.
   (C)    Any person who has been issued an assessment may appeal the assessment to the Board of Tax Appeals by filing a request with the Board of Tax Appeals. The request shall be in writing, shall specify the reason or reasons why the assessment should be deemed incorrect or unlawful, and shall be filed within 60 days after the taxpayer receives the assessment.
   (D)    The Board of Tax Appeals shall schedule a hearing to be held within 60 days after receiving an appeal of an assessment under division (C) of this section, unless the taxpayer requests additional time to prepare or waives a hearing. If the taxpayer does not waive the hearing, the taxpayer may appear before the Board of Tax Appeals and may be represented by an attorney at law, certified public accountant, or other representative. The Board of Tax Appeals may allow a hearing to be continued as jointly agreed to by the parties. In such a case, the hearing must be completed within 120 days after the first day of the hearing unless the parties agree otherwise.
   (E)    The Board of Tax Appeals may affirm, reverse, or modify the Tax Administrator's assessment or any part of that assessment. The Board of Tax Appeals shall issue a final determination on the appeal within 90 days after the Board of Tax Appeal's final hearing on the appeal, and send a copy of its final determination by ordinary mail to all of the parties to the appeal within 15 days after issuing the final determination. The taxpayer or the Tax Administrator may appeal the Board of Tax Appeal's final determination as provided in Section 5717.011 of the ORC.
   (F)    The Board of Tax Appeals created pursuant to this section shall adopt rules governing its procedures and shall keep a record of its transactions. Such records are not public records available for inspection under Section 149.43 of the ORC. Hearings requested by a taxpayer before a Board of Tax Appeals created pursuant to this section are not meetings of a public body subject to Section 121.22 of the ORC.
(Ord. 38-15. Passed 12-3-15.)
164.22 AUTHORITY TO CREATE RULES AND REGULATIONS.
   (A)   Nothing in this chapter prohibits the legislative authority of the Municipality, or a Tax Administrator pursuant to authority granted to the administrator by resolution or ordinance, to adopt rules to administer an income tax imposed by the Municipality in accordance with this chapter. Such rules shall not conflict with or be inconsistent with any provision of this chapter. Taxpayers are hereby required to comply not only with the requirements of this chapter, but also to comply with the Rules and Regulations.
   (B)   All rules adopted under this section shall be published and posted on the internet.
(Ord. 38-15. Passed 12-3-15.)
164.23 RENTAL AND LEASED PROPERTY.
   (A)    All property owners of real property located in the Municipality, who rent or otherwise lease the same, or any part thereof, to any person for residential dwelling purposes, including apartments, rooms and other rental accommodations, during any calendar year, or part thereof, commencing with the effective date of this section, shall file with the Tax Administrator on or before the January 31 first following such calendar year a written report disclosing the name, address and also telephone number, if available, of each tenant known to have occupied on December 31 during such calendar year such apartment, room or other residential dwelling rental property.
 
   (B)    The Tax Administrator may order the appearance before him, or his duly authorized agent, of any person whom he believes to have any knowledge of the name, address and telephone number of any tenant of residential rental real property in the Municipality. The Tax Administrator, or his duly authorized agent, is authorized to examine any person, under oath, concerning the name, address and telephone number of any tenant of residential real property located in the Municipality. The Tax Administrator, or his duly authorized agent, may compel the production of papers and records and the attendance of all personal before him, whether as parties or witnesses, whenever he believes such person has knowledge of the name, address and telephone number of any tenant of residential real property in the Municipality.
   (C)    Any property owner or person that violates one or more of the following shall be subject to Section 164.99 of this chapter:
      (1)    Fails, refuses or neglects to timely file a written report required by subsection (a) hereof; or
      (2)    Makes an incomplete or intentionally false written report required by subsection (a) hereof; or
      (3)    Fails to appear before the Tax Administrator or any duly authorized agent and to produce and disclose any tenant information pursuant to any order or subpoena of the Tax Administrator as authorized in this section; or
      (4)    Fails to comply with the provisions of this section or any order or subpoena of the Tax Administrator.
         (Ord. 38-15. Passed 12-3-15.)
164.24 SAVINGS CLAUSE.
This chapter shall not apply to any person, firm or corporation, or to any property as to whom or which it is beyond the power of Council to impose the tax herein provided for. Any sentence, clause, section or part of this chapter or any tax against or exception granted any individual or any of the several groups of persons, or forms of income specified herein if found to be unconstitutional, illegal or invalid, such unconstitutionality, illegality or invalidity shall affect only such clause, sentence, section or part of this chapter and shall not affect or impair any of the remaining provisions, sentences, clauses, sections or other parts of this chapter. It is hereby declared to be the intention of Council that this chapter would have been adopted had such unconstitutional, illegal or invalid sentence, or part hereof, not been included therein.
(Ord. 38-15. Passed 12-3-15.)
164.25 COLLECTION OF TAX AFTER TERMINATION OF ORDINANCE.
   (A)    This chapter shall continue effective insofar as the levy of taxes is concerned until repealed, and insofar 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 said taxes levied hereunder in the aforesaid periods are fully paid and any and all suits and prosecutions for the collection of said taxes or for the punishment of violations of this chapter shall have been fully terminated, subject to the limitations contained in Section 164.12 and Section 164.99 hereof.
   (B)    Annual returns due for all or any part of the last effective year of this ordinance shall be due on the date provided in Section 164.05 and Section 164.04 as though the same were continuing. (Ord. 38-15. Passed 12-3-15.)
164.26 ADOPTION OF RITA RULES AND REGULATIONS.
   The Municipality hereby adopts the Regional Income Tax Agency (RITA) Rules & Regulations, including amendments that may be made from time to time, for use as the Municipality's Income Tax Rules and Regulations. In the event of a conflict with any provision(s) of the Municipality Income Tax Ordinance and the RITA Rules & Regulations, the Ordinance will supersede. Until and if the contractual relationship between the Municipality and RITA ceases, Section 164.26 will supersede all other provisions within Chapter 164 regarding promulgation of rules and regulations by the Tax Administrator.
(Ord. 38-15. Passed 12-3-15.)
164.27 TRANSIENT TAXPAYER ACTIVITIES.
   The Municipality and Wright State University entered an agreement on April 6, 1992 regarding the transient activities conducted on the campus of Wright State University and/or the Ervin J. Nutter Center that are subject to the municipal income tax. The withholding and remittance provisions contained within said agreement and Chapter 163, or any subsequent agreement approved by the City Council of the Municipality and Wright State University, shall control the manner in which Wright State University may comply with the requirements of Section 164.04 regarding said transient activities.
(Ord. 38-15. Passed 12-3-15.)
164.28 ELECTION TO BE SUBJECT TO R.C. 718.80 TO 718.95.
   (A)   Municipality hereby adopts and incorporates herein by reference Sections 718.80 to 718.95 of the Ohio Revised Code for tax years beginning on or after January 1, 2018.
   (B)   A taxpayer, as defined in division (C) of this section may elect to be subject to Sections 718.80 to 718.95 of the Revised Code in lieu of the provisions of this chapter.
   (C)   “Taxpayer” has the same meaning as in section 718.01 of the Revised Code, except that “taxpayer” does not include natural persons or entities subject to the tax imposed under Chapter 5745 of the Revised Code. “Taxpayer” may include receivers, assignees or trustees in bankruptcy when such persons are required to assume the role of a taxpayer.
(Ord. 16-18. Passed 5-7-18.)
164.99 VIOLATIONS; PENALTIES.
   (A)    Whoever violates Section 164.17, division (A) of Section 164.16, or Section 164.04 by failing to remit the Municipality income taxes deducted and withheld from an employee, shall be guilty of a misdemeanor of the first degree and shall be subject to a fine of not more than $1,000 or imprisonment for a term of up to six months, or both. If the individual that commits the violation is an employee, or official, of the Municipality, the individual is subject to discharge from employment or dismissal from office.
   (B)    Any person who discloses information received from the Internal Revenue Service in violation of division (A) of Section 164.16 shall be guilty of a felony of the fifth degree and shall be subject to a fine of not more than $5,000 plus the costs of prosecution, or imprisonment for a term not exceeding five years, or both. If the individual that commits the violation is an employee, or official, of the Municipality, the individual is subject to discharge from employment or dismissal from office.
   (C)    Each instance of access or disclosure in violation of division (A) of Section 164.16 constitutes a separate offense.
   (D)    If not otherwise specified herein, no person shall:
      (1)   Fail, neglect or refuse to make any return or declaration required by this ordinance;
      (2)   File any incomplete or false return;
      (3)   Fail, neglect or refuse to pay the tax, penalties or interest imposed by this chapter;
      (4)   Refuse to permit the Tax Administrator or any duly authorized agent or employee to examine his books, records, papers and federal and state income tax returns relating to the income or net profits of a taxpayer;
      (5)   Fail to appear before the Tax Administrator and to produce his books, records, papers or federal and state income tax returns relating to the income or net profits of a taxpayer upon order or subpoena of the Tax Administrator;
      (6)   Refuse to disclose to the Tax Administrator any information with respect to the income or net profits of a taxpayer;
      (7)   Fail to comply with the provisions of this ordinance or any order or subpoena of the Tax Administrator authorized hereby;
      (8)   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;
      (9)   Attempt to do anything whatsoever to avoid the payment of the whole or any part of the tax, penalties or interest imposed by this chapter.
   (E)    Any person who violates any of the provisions in Section 164.99 (D) shall be subject to the penalties provided for in Section 164.99 (A) of this chapter.
(Ord. 38-15. Passed 12-3-15.)
165.01 DEFINITIONS.
   When used in this chapter and unless otherwise distinctly expressed, the following words and phrases shall have the meanings set forth herein:
   (a)    "Person" means any individual, firm, partnership, joint venture, association, social club, fraternal organization, joint stock company, corporation, estate, trust, business trust, receiver, trustee, syndicate or any other group or combination acting as a unit.
   (b)    "Director of Finance" means the Director of Finance of the City of Fairborn, Ohio.
   (c)    "Hotel" or "motel" means every establishment kept, used, maintained, advertised or held out to the public to be a place where sleeping accommodations are offered for a consideration to guests, in which five or more rooms are used for the accommodation of such guests, whether such rooms are in one or several structures.
   (d)    "Transient guests" means persons occupying a room or rooms for sleeping accommodations for less than thirty consecutive days.
   (e)    "Rent" means the consideration received for occupancy valued in money, whether received in money or otherwise, including all receipts, cash, credits, and property or services of any kind or nature, and also any amount for which the occupant is liable for the occupancy without any deduction therefrom whatsoever.
   (f)    "Operator" means the person who is the proprietor of a hotel or motel, whether in the capacity of owner, lessee, licensee, mortgagee in possession or any other capacity. Where the operator performs his functions through a managing agent of any type or character, other than an employee, the managing agent shall be deemed an operator for the purposes of this chapter, and shall have the same duties and liabilities as his principal. Compliance with the provisions of this chapter by either the principal or the managing agent shall, however, be considered to be compliance by both.
   (g)    "Occupancy" means the use or possession, or the right to the use or possession of any room or rooms or space or portion thereof, in any hotel or motel for dwelling, lodging or sleeping purposes. The use or possession or right to use or possess any room or any suite of connecting rooms as office space, banquet or private dining rooms, or exhibit, sample or display space shall not be considered occupancy within the meaning of this definition unless the person exercising occupancy uses or possesses, or has the right to use or possess all or any portion of such room or suite of rooms for dwelling, lodging or sleeping purposes.
(Ord. 31-72. Passed 8-7-72.)
165.02 RATE OF TAX.
   (a)    For the purpose of providing revenue with which to meet the needs of the City for the use of the Parks and Recreation Capital Improvement Fund and the General Fund of the City, there is hereby levied a tax of three percent (3%) on all rents received by a hotel or motel for lodging furnished to transient guests.
(Ord. 59-82. Passed 12-20-82.)
   (b)    Such tax constitutes a debt owed by the transient guest to the City, which is extinguished only by payment to the operator as trustee for the City, or to the City.
   (c)    The transient guest shall pay the tax to the operator of the hotel or motel at the time the rent is paid. If the rent is paid in installments, a proportionate share of the tax shall be paid with each installment. The unpaid tax shall be due upon the transient guests ceasing to occupy space in the hotel or motel. If for any reason the tax due is not paid to the operator of the hotel or motel, the Director of Finance may require that such tax shall be paid directly to the Director of Finance.
(Ord. 31-72. Passed 8-7-72.)
165.03 EXEMPTIONS.
   No tax shall be imposed under this chapter:
   (a)    Upon rents not within the taxing power of the City under the constitution or laws of Ohio or the United States;
   (b)    Upon rents paid by the State or any of its political subdivisions.
   No exemption claimed under subsection (a) or (b) hereof shall be granted except upon a claim therefor made at the time rent is collected and under penalty of perjury upon a form prescribed by the Director of Finance. All claims of exemption shall be made in the manner prescribed by the Director.
(Ord. 31-72. Passed 8-7-72.)
165.04 FALSE EVIDENCE OF TAX-EXEMPT STATUS.
   No transient guest shall refuse to pay the full and exact tax as required by this chapter, or present to the operator false evidence indicating that the lodging as furnished is not subject to the tax.
   If the transaction is claimed to be exempt, the transient guest must furnish to the operator, and the operator must obtain from the transient guest, a certificate specifying the reason that the sale is not legally subject to the tax. If no certificate is obtained, it shall be presumed the tax applies.
(Ord. 31-72. Passed 8-7-72.)
165.05 TAX TO BE SEPARATELY STATED AND CHARGED.
   The tax to be collected shall be stated and charged separately from the rent and shown separately on any record thereof, at the time when the occupancy is arranged or contracted and charged for, and upon every evidence of occupancy or any bill or statement or charge made for the occupancy issued or delivered by the operator. The tax shall be paid by the occupant to the operator as trustee for and on account of the City and the operator shall be liable for the collection thereof and for the tax.
   No operator of a hotel or motel shall advertise or state in any manner, whether directly or indirectly that the tax or any part thereof will be assumed or absorbed by the operator, or that it will not be added to the rent, or that, if added, any part will be refunded except in the manner hereinafter provided.
(Ord. 31-72. Passed 8-7-72.)
165.06 REGISTRATION.
   Within thirty days after the effective date of this chapter (Ordinance 31-72, passed August 7, 1972), or within thirty days after commencing business, whichever is later, each operator of any hotel or motel renting lodging to transient guests shall register the hotel or motel with the Director of Finance and obtain from him a transient occupancy registration certificate to be at all times posted in a conspicuous place on the premises. The certificate shall, among other things, state the following:
   (a)    The name of the operator;
   (b)    The address of the hotel or motel;
   (c)    The date upon which the certificate was issued;
   (d)    This transient occupancy registration certificate signifies that the person named on the face hereof has fulfilled the requirements of the hotel-motel tax ordinance by registering with the Director of Finance of the City of Fairborn for the purpose of collecting from transient guests the hotel-motel tax and remitting such tax to the Director or Finance. This certificate does not constitute a permit.
(Ord. 31-72. Passed 8-7-72.)
165.07 RECORDS, INSPECTION, DESTRUCTION.
   Each operator shall keep complete and accurate records of lodging furnished, together with a record of the tax collected thereon, which shall be the amount due under this chapter, and shall keep all invoices and other pertinent documents. If the operator furnishes lodging not subject to the tax, the operator's records shall show the identity of the transient guest, if the sale was not exempted by reason of such identity, or the nature of the transaction if exempted for any other reason. Such records and other documents shall be open during business hours to the inspection of the Director of Finance, and shall be preserved for a period of four years, unless the Director, in writing, consents to their destruction within that period, or by any orders requesting that such records be kept for a longer period of time.
(Ord. 31-72. Passed 8-7-72.)
165.08 REPORTING AND REMITTING.
   Each operator shall, on or before the last day of the month following the close of each calendar quarter year, or at the close of any shorter reporting period which may be established by the Director of Finance, make a return to the Director, on forms provided by him of the total rents charged and received and the amount of tax collected by transient occupancies.
   All claims for exemption from tax filed by occupants with the operator during the reporting period shall be filed with the reports. At the time the return is filed, the full amount of the tax collected shall be remitted to the Director. The Director may establish shorter reporting periods for any certificate holder if he deems it necessary in order to insure collection of the tax and he may require further information in the return if such information is pertinent to the collection of the tax. Returns and payments are due immediately upon cessation of business for any reason. All taxes collected by operators pursuant to this chapter shall be held in trust for the account of the City until payment thereof is made to the Director. All returns and payments submitted by each operator shall be treated as confidential by the Director and shall not be released by him except upon order of a court of competent jurisdiction or to an officer or agent of the United States, the State of Ohio, Greene County, or the City of Fairborn for official use only.
(Ord. 31-72. Passed 8-7-72.)
165.09 PENALTIES AND INTEREST.
   (a)    Original Delinquency. Any operator who fails to remit any tax imposed by this chapter within the time required shall pay a penalty equal to ten percent of the amount of the tax, in addition to the tax.
   (b)    Continued Delinquency. Any operator who fails to remit any delinquent remittances on or before a period of thirty days following the date on which the remittance first became delinquent shall pay a second delinquency penalty equal to ten percent of the amount of the tax and previous penalty in addition to the tax and the ten percent penalty first imposed. An additional penalty equal to ten percent of the total tax and penalty of the previous thirty-day period shall be added for each successive thirty-day period that the account remains delinquent.
   (c)    Fraud. If the Director of Finance determines that the nonpayment of any remittance due under this chapter is due to fraud, a penalty equal to twenty-five percent of the amount of the tax shall be added thereto in addition to the penalties stated in subsections (a) and (b) hereof.
   (d)    Interest. In addition to the previous penalties imposed, any operator who fails to remit any tax imposed by this chapter shall pay interest at the rate of one-half of one percent per month, or fraction thereof, on the amount of the tax exclusive of penalties, from the date on which the remittance first became delinquent until paid.
   (e)    Penalties During Pendency of Hearing or Appeal. No penalty provided under the terms of this chapter shall be imposed during the pendency of any hearing provided for herein, nor during the pendency of any appeal to the City Manager provided for herein.
(Ord. 31-72. Passed 8-7-72.)
165.10 FAILURE TO COLLECT AND REPORT; DETERMINATION OF TAX BY DIRECTOR OF FINANCE.
   If any operator fails or refuses to collect the hotel-motel tax and make, within the time provided in this chapter, any report and remittance of the tax or any portion thereof required by this chapter, the Director of Finance shall proceed in such manner as he deems best to obtain facts and information on which to base his estimate of the tax due. As soon as the Director procures such facts and information as he is able to obtain upon which to base the assessment of any tax imposed by this chapter and payable by any operator who has failed or refused to collect the same and to make such report and remittance, he shall proceed to determine and assess against such operator the tax, interest and penalties provided for by this chapter. In case such determination is made, the Director shall give a notice of the amount so assessed by serving it personally or by depositing it in the United States mail, postage prepaid, addressed to the operator so assessed at his last known place of business. Such operator may within ten days after the serving or mailing of such notice make application in writing to the Director for a hearing on the amount assessed. If application by the operator for a hearing is not made within the time prescribed, the tax, interest and penalties, if any, determined by the Director shall become final and conclusive and immediately due and payable. If such application is made, the Director shall give not less than five days written notice in the manner prescribed herein to the operator to show cause at a time and place fixed in the notice why the amount specified therein should not be fixed for such tax, interest and penalties. At such hearing, the operator may appear and offer evidence why such specified tax, interest and penalties should not be fixed. After such hearing, the Director shall determine the proper tax to be remitted and shall thereafter give written notice to the person in the manner prescribed herein of such determination and the amount of such tax, interest and penalties. The amount determined to be due shall be payable after fifteen days unless an appeal is taken as provided in Section 165.11.
(Ord. 31-72. Passed 8-7-72.)
165.11 APPEAL.
   Any operator aggrieved by any decision of the Director of Finance with respect to the amount of the hotel-motel tax, interest and penalties, if any, may appeal to the City Manager by filing a notice of appeal with him within fifteen days of the serving or mailing of the determination of tax due. The City Manager shall fix a time and place for hearing such appeal, and shall give notice in writing to such operator at his last known place of business. The findings of the City Manager shall be final and conclusive and shall be served upon the appellant in the manner prescribed above for service of notice of hearing. Any amount found to be due shall be immediately due and payable upon the service of notice.
(Ord. 31-72. Passed 8-7-72.)
165.12 ACTIONS TO COLLECT.
   Any tax required to be paid by a transient guest under the provisions of this chapter shall be deemed a debt owed by the transient guest to the City. Any such tax collected by an operator which has not been paid to the City shall be deemed a debt owed by the operator to the City. Any person owing money to the City under the provisions of this chapter shall be liable to an action brought in the name of the City for the recovery of such amount.
(Ord. 31-72. Passed 8-7-72.)
165.13 REFUNDS.
   (a)    Whenever the amount of any tax, interest, or penalty has been overpaid or paid more than once or has been erroneously or illegally collected or received by the City under this chapter, it may be refunded as provided in subsections (b) and (c) hereof, provided a claim in writing therefor, stating under penalty of perjury the specific grounds upon which the claim is founded, is filed with the Director of Finance within three years of the date of payment. The claim shall be on forms furnished by the Director.
   (b)    An operator may claim a refund or take as credit against taxes collected and remitted the amount overpaid, paid more than once or erroneously or illegally collected or received when it is established in a manner prescribed by the Director of Finance that the person from whom the tax has been collected was not a transient guest; however, neither a refund nor a credit shall be allowed unless the amount of the tax so collected has either been refunded to the transient guest or credited to rent subsequently payable by the transient to the operator.
   (c)    A transient guest may obtain a refund of taxes overpaid or paid more than once or erroneously or illegally collected or received by the City by filing of a claim in the manner provided in subsection (a) hereof, but only when the tax was paid by the transient guest directly to the Director of Finance, or when the transient guest having paid the tax to the operator, establishes to the satisfaction of the Director that the transient guest has been unable to obtain a refund from the operator who collected the tax.
   (d)    No refund shall be paid under the provisions of this section unless the claimant establishes his right thereto by written records showing entitlement thereto.
(Ord. 31-72. Passed 8-7-72.)
165.14 DEPOSIT OF MONEYS.
   The disposition of the moneys received each year under the provisions of this chapter shall be as follows:
   The first one hundred fifty thousand dollars ($150,000) shall be credited to the Parks and Recreation Capital Improvement Fund, the next three hundred thousand dollars ($300,000) shall be credited to the General Fund of the City. All moneys received in excess of the initial four hundred fifty thousand dollars ($450,000) each year shall be credited one hundred percent (100%) to the Parks and Recreation Capital Improvement Fund.
(Ord. 45-12. Passed 10-15-12.)
165.15 SEPARABILITY.
   If any section, subsection, subdivision, paragraph, sentence, clause or phrase of this chapter or any part thereof is for any reason held unconstitutional, such decision shall not affect the validity of the remaining portions of this chapter or any part thereof.
(Ord. 31-72. Passed 8-7-72.)
165.99 PENALTY.
   Whoever violates any of the provisions of this chapter shall be fined not more than five hundred dollars ($500.00) or imprisoned not more than six months, or both.
   Any operator or other person who fails or refuses to register as required herein, or to furnish any return required to be made, or who fails or refuses to furnish a supplemental return or other data required by the Director of Finance, or who renders a false or fraudulent return or claim, shall be guilty of a misdemeanor. Any person required to make, render, sign or verify any report or claim who makes a false or fraudulent report or claim with intent to defeat or evade the determination of any amount due required by this chapter to be made, shall be guilty of a misdemeanor.
(Ord. 31-72. Passed 8-7-72.)
167.01 LEVY; PURPOSE.
   (a)   There is hereby levied an annual license tax upon the operation of motor vehicles upon the public roads and highways pursuant to Ohio R.C. 4504.172 for the purpose of paying the cost and expenses of enforcing and administering the tax provided for herein; for planning, constructing, improving, maintaining and repairing streets and highways; maintaining and repairing bridges and viaducts within the City; paying the municipal corporation's portion of the compensation, damages, costs and expenses of planning, constructing, reconstructing, improving, maintaining and repairing roads and streets; paying any costs apportioned to the municipal corporation under Ohio R.C. 4907.47; paying debt service charges on notes or bonds of the municipal corporation issued for such purposes; purchasing, erecting and maintaining street and traffic lights and signals; and to supplement revenue already available for such purposes. (Ord. 50-87. Passed 8-27-87.)
   (b)   Pursuant to Section 4504.173 of the Ohio Revised Code, there is hereby levied an additional annual license tax of five dollars ($5.00) per motor vehicle registered within the City of Fairborn, Ohio, subject to reductions and exemptions provided by law.
(Ord. 39-19. Passed 9-3-19.)
167.02 RATE.
   The motor vehicle license tax shall be at the rate of ten dollars ($10.00) per motor vehicle on each and every motor vehicle in the district of registration which, as defined in Ohio R.C. 4503.10, is in the City of Fairborn, Ohio.
(Ord. 39-19. Passed 9-3-19.)
167.03 MOTOR VEHICLE DEFINED.
   The term "motor vehicle" as used herein means any and all vehicles included in the definition of motor vehicle in Ohio R.C. 4501.01 and 4505.01.
(Ord. 50-87. Passed 8-27-87; Ord. 39-19. Passed 9-3-19.)
167.04 EFFECTIVE DATE.
   (a)   The tax imposed hereby shall apply to and be in effect for the registration year commencing January 1, 1988, and shall continue in effect and application during each registration year thereafter. (Ord. 50-87. Passed 8-27-87.)
   (b)   The additional annual tax imposed by Section 167.01(b) shall apply to and be in effect for the registration year commencing January 1, 2021, and shall continue in effect and application during each registration year thereafter.
(Ord. 39-19. Passed 9-3-19.)
167.05 PAYMENT.
   The tax imposed by this chapter shall be paid to the Registrar of Motor Vehicles of the State of Ohio or to a Deputy Registrar at the time application for registration of a motor vehicle is made as provided in Ohio R.C. 4503.10.
(Ord. 50-87. Passed 8-27-87.)
167.06 USE OF MONEYS.
   (a)   All moneys derived from the tax hereinbefore levied shall be used by the City for the purposes specified herein. (Ord. 50-87. Passed 8-27-87.)
   (b)   All revenues derived from the additional annual tax levied by Section 167.01(b) shall be used by the City for the purpose of planning, constructing, improving, maintaining, and repairing public roads, highways and streets, and to provide additional revenue for the purposes authorized by Section 4504.173(A)(2) of the Ohio Revised Code, to supplement revenue already available for such purpose, or for any other purpose authorized by law.
(Ord. 39-19. Passed 9-3-19.)
169.01 DEFINITIONS.
   For the purpose of this chapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
   (a)   ADMISSION. Includes any charge for entering the premises when entertainment of any type or variety is performed. This would include an admission fee, cover charge, minimum fee or similarly titled fee required to be paid whether or not other expenditures are made on the premises.
   (b)   AMOUNTS RECEIVED FOR ADMISSION. The amount charged for admission excluding any City or federal taxes paid or received in respect of such admission.
   (c)   FINANCE DIRECTOR. The Finance Director who has the final authority for administering the entertainment admission fee.
   (d)   ENTERTAINMENT. Any performance by an individual, group or otherwise including, but not limited to, stage shows, musical entertainment, circuses, carnivals, displays, exhibits, exhibitions, theatrical performances, sporting events, or demonstrations. Each separate location is considered a separate entertainment.
   (e)   OPERATOR. The person who is proprietor of the entertainment location, whether in the capacity of owner, lessee, mortgagee in possession, license, or any other capacity. Whether the operator performs his/her functions through a managing agent of any type or character other than an employee, the managing agent shall also be deemed an operator for the purposes of this chapter, and shall have the same duties and liability as his principal. Compliance with the provisions of this chapter by either the principal or the managing agent shall be considered to be compliance by both.
   (f)   TAX COMMISSIONER. The Tax Commissioner of the City, as agent for the Finance Director in administering the entertainment admission fee.
      (Ord. 49-19. Passed 12-2-19.)
169.02 RATE OF FEE.
   There is levied a fee of five percent (5%) on the amounts received for admission to any entertainment in the City, so long as the admission price is twenty dollars ($20.00) or greater. Such fee to be known as the "entertainment admission fee". The fee is levied for the period commencing July 1, 2020, and shall be effective in subsequent period unless revoked or amended. The purpose of the fee is to provide revenue for the purposes of general municipal operations, maintenance, new equipment, extension and enlargement of municipal services and facilities and capital improvements by the City.
(Ord. 49-19. Passed 12-2-19.)
169.03 EXEMPTIONS.
   (a)   No fee shall be imposed under this chapter:
      (1)   On amounts received for admissions not within the power of the City under the constitution or laws of Ohio or the Unites States.
      (2)   On any amount received for admission to any entertainments, all the proceeds of which inure exclusively to the benefit of religious, educational, or charitable institutions, society or community service organizations, if no part of the net earnings therof inure to the benefit of any private stockholder or individual.
      (3)   On admission to an event conducted in a place having a capacity of 2500 or fewer attendees.
      (4)   On admission to an event wherein the charge for admission is less than twenty dollars ($20.00).
      (5)   For any event that occurs prior to July 1, 2020.
   (b)   No exemption claimed under subsections (a)(1) or (2) above shall be granted except on a claim therefor made at the time the amount received for admission is collected, and under penalty of perjury on a form prescribed by the Tax Commissioner.
(Ord. 49-19. Passed 12-2-19.)
169.04 PRICE TO BE MARKED ON TICKET.
   The price, inclusive of any Federal and City tax, at which every admission ticket or card is sold shall be conspicuously and indelibly printed, stamped or written on the face or back of that part of the ticket which is to be taken up by the management of the entertainment location. (Ord. 49-19. Passed 12-2-19.)
169.05 REPORTING AND REMITTING.
   (a)   Each operator shall, on or before the twentieth (20) day of each month, make a return to the Director, on forms provided by him of the total admissions charged and received and the amount of fee collected by entertainment activities in the preceding month.
   (b)   All claims for exemption from the admissions fee filed by the operator during the reporting period shall be filed with the reports. At the time the return is filed, the full amount of the admissions fee collected shall be remitted to the Director. The Director may establish shorter reporting periods for any operator if he deems it necessary in order to ensure collection of the fee and may require further information in the return if such information is pertinent to the collection of the fee. Returns and payments are due immediately upon cessation of business for any reason. All fees collected by operators pursuant to this chapter shall be held in trust for the account of the City until payment thereof is made to the Director. All returns and payments submitted by each operator shall be treated as competent jurisdiction or to an officer or agent of the Unites States, the State of Ohio, Greene County, or the City of Fairborn for official use only. (Ord. 49-19. Passed 12-2-19.)
 
169.06 ADMINISTRATION OF CHAPTER; ADOPTION OF RULES AND REGULATIONS; RECORDS.
   (a)   The City Manager shall have power to adopt and promulgate such rules and regulations as they deem necessary to carry out the provisions of this chapter.
‘   (b)   Each person required by this chapter to collect and pay, or to pay the fee imposed hereby shall keep such records or receipts, issuance of complimentary tickets, and otherwise, together with the ticket stubs, and other pertinent documents, in such form as the City Manager may by such regulation require. Such records and other documents shall be open at any time during business hours to the inspection of the treasurer, and shall be preserved for a period of three years, unless the City manager shall in writing consent to their destruction within that period, or in writing require that they be kept longer.
(Ord. 49-19. Passed 12-2-19.)
169.07 RECORDS; INSPECTION, AND DESTRUCTION.
   Each operator shall keep complete and accurate records of admission charges, together with a record of the admissions fee collected thereon, and shall keep all invoices and other pertinent documents. If the operator offers admissions not subject to the admissions fee, the operator's records shall show the identity of the event and the amount of admissions not subject to the admissions fee. Such records and other documents shall be open during business hours to the inspection of the Director of Finance, and shall be preserved for a period of four years, unless the Director, in writing, consents to their destruction within that period, or by any orders requesting that such records be kept for a longer period of time.
(Ord. 49-19. Passed 12-2-19.)
169.08 PENALTIES AND INTEREST.
   (a)   Original Delinquency. Any operator who fails to remit any admissions fee imposed by this chapter within the time requires shall pay a penalty equal to ten percent (10%) of the amount of the fee, in addition to the fee.
   (b)   Continued Delinquency. Any operator who fails to remit any delinquent remittances on or before a period of thirty days following the date on which the remittance first became delinquent shall pay a second delinquency penalty equal to ten percent (10%) of the amount of the admission fee and previous penalty in addition to the admissions fee and the ten percent (10%) penalty first imposed. An additional penalty equal to ten percent (10%) of the total admissions fee and penalty of the previous thirty-day period shall be added for each successive thirty-day period that the account admissions fee remains delinquent.
   (c)   Fraud. If the Director of Finance determines that the nonpayment of any remittance due under this chapter is due to fraud, a penalty equal to twenty-five percent (25%) of the amount of the fee shall be added thereto in addition to the penalties stated in subsections (a) and (b) hereof.
   (d)   Interest. In addition to the previous penalties imposed, any operator who fails to remit any admissions fee imposed by this chapter shall pay interest at the rate of one-half percent (0.50%) per month, or fraction thereof, on the amount of the admissions fee exclusive of penalties, from the date on which the remittance first became delinquent until paid.
   (e)   Penalties during Pendency of Hearing or Appeal. No penalty provided under the terms of this chapter shall be imposed during the pendency of any hearing provided for herein, nor during pendency of any appeal to the City manager provided herein.
(Ord. 49-19. Passed 12-2-19.)
169.09 FAILURE TO COLLECT AND REPORT; DETERMINATION OF ADMISSIONS FEE BY DIRECTOR OF FINANCE.
   If any operator fails or refuses to collect the admissions fee and make, within the time provided in this chapter, any report and remittance of the fee or any portion thereof required by this chapter, the Director of Finance shall proceed in such manner as he deems best to obtain facts and information on which to base his estimate of the admissions fee due. As soon as the Director procures such facts and information as he is able to obtain upon which to base the assessment of any fee imposed by this chapter and payable by any operator who has failed or refused to collect the same and to make such report and remittance, he shall proceed to determine and assess against such operator the admissions fee, interest and penalties provided for by this chapter. In case such determination is made, the Director shall give a notice of the amount so assessed by serving it personally or by depositing it in the Unites States mail, postage prepaid, addressed to the operator so assessed at his last known place of business. Such operator may within ten days after the serving or mailing of such notice make application in writing to the Director for a hearing on the amount assessed. If application by the operator for a hearing is now made within the time prescribed, the admission fee, interest and penalties, if any, determined by the Director shall become final and conclusive and immediately due and payable. If such application is made, the Director shall give not less than five days written notice in the manner prescribed herein to the operator to show cause at a time and place fixed in the notice why the amount specified therein should not be fixed for such admissions fee, interest and penalties. At such hearing, the operator may appear and offered evidence why such specified fee, interest, and penalties should not be fixed. After such hearing, the Director shall determine the proper admissions fee to be remitted and shall thereafter give written notice to the person in the manner prescribed herein of such determination and the amount of such admissions fee, interest and penalties. The amount determined to be due shall be payable after fifteen days unless an appeal is taken as provided in Section 169.10 of this chapter.
(Ord. 49-19. Passed 12-2-19.)
169.10 APPEAL.
   Any operator aggrieved by any decision of the Director of Finance with respect to the amount of the admission fee, interest and penalties, if any, may appeal to the City Manager by filing a notice of appeal with him within fifteen day of the serving or mailing of the determination of admissions fee due. The City Manager shall fix a time and place for hearing such appeal, and shall give notice in writing to such operator at his last known place of business. The findings of the City Manager shall be final and conclusive and shall be served upon the appellant in the manner prescribed above for service of notice of hearing. Any amount found to be due shall be immediately due and payable upon the service of notice.
(Ord. 49-19. Passed 12-2-19.)
169.11 ACTIONS TO COLLECT.
   Any admissions fee required to be paid by this chapter shall be deemed a debt owed by the Entertainment Operator to the City. Any such fee collected by an Operator which has not been paid to the City shall be deemed a debt owed by the Operator to the City. Any person owing money to the City under the provisions of this chapter shall be liable to an action brought in the name of the City for the recovery of such amount.
(Ord. 49-19. Passed 12-2-19.)
169.12 REFUNDS.
   (a)   Whenever the amount of any admissions fee, interest, or penalty has been overpaid or paid more than once or have been erroneously or illegally collected or received by the City under this chapter, it may be refunded as provided in subsections (b) and (c) hereof, provided a claim in writing therefor, stating under penalty of perjury the specific grounds upon which the claim is founded, is filed with the Director of Finance within three years of the date of payments. The claim shall be made on forms furnished by the Director.
   (b)   Any operator may claim a refund or take as credit against admissions fee collected and remitted the amount overpaid, paid more than once or erroneously or illegally collected or received when it is established in a manner prescribed by the Director of Finance that the person from whom the fee has been collected was not a form of entertainment subject to this admissions fee; however, neither a refund nor a credit shall be allowed unless the amount of the admissions fee so collected has either been refunded to the form of entertainment or credited to future events subsequently payable by the Entertainment to the operator.
   (c)   An Entertainment Operator may obtain a refund of admission fees overpaid or paid more than once or erroneously or illegally collected or received by the City by filing of a claim in the manner provided in subsection (a) hereof, but only when the admissions fee was paid by the Entertainment Operator directly to the Director of Finance, or when the Entertainment Operator having paid the fee to the operator, establishes to the satisfaction of the Director that they have been unable to obtain a refund from the Operator who collected the admissions fee.
   (d)   No refund shall be paid under the provisions of this section unless the claimant established his right thereto by written records showing entitlement thereto.
(Ord. 49-19. Passed 12-2-19.)
169.13 DEPOSIT OF MONEYS.
   Money received each year under the provisions of this chapter shall be as deposited into the General Fund of the City.
(Ord. 49-19. Passed 12-2-19.)
169.14 SEPARABILITY.
   If any section, subsection, subdivision, paragraph, sentence, clause or phrase of this chapter or any part thereof is for any reason held unconstitutional, such decision shall not affect the validity of the remaining portions of this chapter of any part thereof.
(Ord. 49-19. Passed 12-2-19.)
169.99 PENALTY.
   Any person who violates any provision of this chapter shall be guilty of a minor misdemeanor on the first offense, and on any subsequent offense, shall be guilty of a misdemeanor of the second degree punishable by a fine or not more than seven hundred fifty dollars ($750.00) or by imprisonment for a period of not more than ninety days, or by both such fine and imprisonment for each offense.
(Ord. 49-19. Passed 12-2-19.)
CODIFIED ORDINANCES OF FAIRBORN