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South Amherst City Zoning Code

PART ONE

ADMINISTRATIVE CODE

CHAPTER 131 Mayor

   EDITOR’S NOTE: There are no sections in Chapter 131. This chapter has been established to provide a place for cross references and any future legislation.
CROSS REFERENCES
Removal from office - see Ohio R.C. 3.07 et seq.
Acting Mayor - see Ohio R.C. 721.10 et seq., 733.25
Election; term; qualifications and powers - see Ohio R.C. 733.24
Vacancy - see Ohio R.C. 733.25
General duties - see Ohio R.C. 733.30 et seq.
Reports to Council - see Ohio R.C. 733.32, 733.41
Protest of excessive expenditures - see Ohio R.C. 733.33
Charges against delinquent officers - see Ohio R.C. 733.34 et seq.
Disposition of fines and other moneys - see Ohio R.C. 733.40
 
 

CHAPTER 171 Municipal Court

   EDITOR’S NOTE: The provisions of Ohio R.C. 1901.01 established a Municipal Court for the City of Oberlin, which has jurisdiction within the corporate limits of the City of Oberlin and also has territorial jurisdiction within the corporate limits of the municipalities of Amherst, South Amherst, Rochester, Kipton and Wellington, and within the townships of Amherst, Henrietta, Russia, Camden, Pittsfield, Brighton, Wellington, Penfield, Rochester and Huntington in Lorain County.
   The powers and duties of the Municipal Court are as provided for in Ohio R.C. Chapter 1901.
CROSS REFERENCES
Release of Court Clerk’s liability for loss of funds - see Ohio R.C. 131.18 et seq.
Municipal Court - see Ohio R.C. Ch. 1901
Bond required for Court Clerk - see Ohio R.C. 1901.31(D)
Power to establish schedule of fees and costs - see Ohio R.C. 1901.26
Notification to Director of liquor law convictions - see Ohio R.C. 4301.991
Record of traffic violations - see Ohio R.C. 4513.37
101.01 DESIGNATION; CITATION; HEADINGS.
   (a)   All ordinances of a permanent and general nature of the Municipality as revised, codified, rearranged, renumbered and consolidated into component codes, titles, chapters and sections shall be known and designated as the Codified Ordinances of South Amherst, Ohio, 2006, for which designation "Codified Ordinances" may be substituted. Code, title, chapter and section headings do not constitute any part of the law as contained in the Codified Ordinances.
(ORC 1.01)
   (b)   All references to codes, titles, chapters and sections are to such components of the Codified Ordinances unless otherwise specified. Any component code may be referred to and cited by its name, such as the "Traffic Code". Sections may be referred to and cited by the designation "Section" followed by the number, such as "Section 101.01".
101.02 GENERAL DEFINITIONS.
   As used in the Codified Ordinances, unless another definition is provided or the context otherwise requires:
   (a)   "And" may be read "or", and "or" may be read "and", if the sense requires it.
      (ORC 1.02(F))
   (b)   "Another" when used to designate the owner of property which is the subject of an offense, includes not only natural persons but also every other owner of property.
      (ORC 1.02(B))
   (c)   "Bond" includes an undertaking and "undertaking" includes a bond.
      (ORC 1.02(D), (E))
   (d)   "Council" means the legislative authority of the Municipality.
   (e)   "County" means Lorain County, Ohio.
   (f)   "Keeper" or "proprietor" includes all persons, whether acting by themselves or as a servant, agent or employee.
   (g)   "Land" or "real estate" includes rights and easements of an incorporeal nature.
      (ORC 701.01(F))
   (h)   "Municipality" or “Village” means the Village of South Amherst, Ohio.
   (i)   "Oath" includes affirmation and "swear" includes affirm.
      (ORC 1.59(B))
   (j)   "Owner", when applied to property, includes any part owner, joint owner or tenant in common of the whole or part of such property.
   (k)   "Person" includes an individual, corporation, business trust, estate, trust, partnership and association.
      (ORC 1.59(C))
   (l)   "Premises", as applied to property, includes land and buildings.
   (m)   "Property" means real and personal property.
      (ORC 1.59(E))
      "Personal property" includes all property except real.
      "Real property" includes lands, tenements and hereditaments.
   (n)   "Public authority" includes boards of education; the Municipal, County, State or Federal government, its officers or an agency thereof; or any duly authorized public official.
   (o)   "Public place" includes any street, sidewalk, park, cemetery, school yard, body of water or watercourse, public conveyance, or any other place for the sale of merchandise, public accommodation or amusement.
   (p)   "Registered mail" includes certified mail and "certified mail" includes registered mail.
      (ORC 1.02(G))
   (q)   "Rule" includes regulation. (ORC 1.59(F))
   (r)   "Sidewalk" means that portion of the street between the curb line and the adjacent property line intended for the use of pedestrians.
   (s)   "This State" or "the State" means the State of Ohio.
      (ORC 1.59(G))
   (t)   "Street" includes alleys, avenues, boulevards, lanes, roads, highways, viaducts and all other public thoroughfares within the Municipality.
   (u)   "Tenant" or "occupant", as applied to premises, includes any person holding a written or oral lease, or who actually occupies the whole or any part of such premises, alone or with others.
   (v)   "Whoever" includes all persons, natural and artificial; partners; principals, agents and employees; and all officials, public or private.
      (ORC 1.02(A))
   (w)   "Written" or "in writing" includes any representation of words, letters, symbols or figures. This provision does not affect any law relating to signatures.
      (ORC 1.59(J))
101.03 RULES OF CONSTRUCTION.
   (a)   Common and Technical Usage. Words and phrases shall be read in context and construed according to the rules of grammar and common usage. Words and phrases that have acquired a technical or particular meaning, whether by legislative definition or otherwise, shall be construed accordingly.
(ORC 1.42)
   (b)   Singular and Plural; Gender; Tense. As used in the Codified Ordinances, unless the context otherwise requires:
      (1)   The singular includes the plural, and the plural includes the singular.
      (2)   Words of one gender include the other genders.
      (3)   Words in the present tense include the future.
         (ORC 1.43)
   (c)   Calendar; Computation of Time.
      (1)   Definitions.
         A.   "Week" means seven consecutive days.
         B.   "Year" means twelve consecutive months.
            (ORC 1.44)
      (2)   If a number of months is to be computed by counting the months from a particular day, the period ends on the same numerical day in the concluding month as the day of the month from which the computation is begun, unless there are not that many days in the concluding month, in which case the period ends on the last day of that month.
         (ORC 1.45)
      (3)   A.   The time within which an act is required by law to be done shall be computed by excluding the first and including the last day; except that when the last day falls on Sunday or a legal holiday, then the act may be done on the next succeeding day that is not a Sunday or a legal holiday.
         B.   When a public office, in which an act required by law is to be performed, is closed to the public for the entire day that constitutes the last day for doing the act or before its usual closing time on that day, the act may be performed on the next succeeding day that is not a Sunday or a legal holiday.
         C.   As used in subsections (c)(1) and (c)(2) of this section, legal holiday means the following days:
            1.   The first day of January, known as New Year’s Day;
            2.   The third Monday in January, known as Martin Luther King, Jr. Day;
            3.   The third Monday in February, known as Washington-Lincoln Day;
            4.   The day designated in the “Act of June 28, 1968”, 82 Stat. 250, 5 U.S.C. § 6103, as amended, for the commemoration of Memorial Day;
            5.   The nineteenth day of June, known as Juneteenth day;
            6.   The fourth day of July, known as Independence Day;
            7.   The first Monday in September, known as Labor Day;
            8.   The second Monday in October, known as Columbus Day;
            9.   The eleventh day of November, known as Veteran’s Day;
            10.   The fourth Thursday in November, known as Thanksgiving Day;
            11.   The twenty-fifth day of December, known as Christmas Day; and
            12.   Any day appointed and recommended by the Governor of this state or the President of the United States as a holiday.
         D.   If any day designated in this section as a legal holiday falls on a Sunday, the next succeeding day is a legal holiday.
            (ORC 1.14)
      (4)   When legislation is to take effect or become operative from and after a day named, no part of that day shall be included.
         (ORC 1.15)
      (5)   In all cases where the law shall require any act to be done in a reasonable time or reasonable notice to be given, such reasonable time or notice shall mean such time only as may be necessary for the prompt performance of such duty or compliance with such notice.
   (d)   Authority. When the law requires an act to be done which may by law as well be done by an agent as by the principal, such requirement shall be construed to include all such acts when done by an authorized agent.
   (e)   Joint Authority. All words purporting to give joint authority to three or more municipal officers or other persons shall be construed as giving such authority to a majority of such officers or other persons, unless it shall be otherwise expressly declared in the law giving the authority or inconsistent with State statute or Charter provisions.
   (f)   Exceptions. The rules of construction shall not apply to any law which shall contain any express provision excluding such construction, or when the subject matter or context of such law may be repugnant thereto.
101.04 REVIVOR; EFFECT OF AMENDMENT OR REPEAL.
   (a)   The repeal of a repealing ordinance does not revive the ordinance originally repealed nor impair the effect of any saving clause therein.
(ORC 1.57)
   (b)   An ordinance which is re-enacted or amended is intended to be a continuation of the prior ordinance and not a new enactment, so far as it is the same as the prior ordinance.
(ORC 1.54)
   (c)   The re-enactment, amendment or repeal of an ordinance does not, except as provided in subsection (d) hereof:
      (1)   Affect the prior operation of the ordinance or any prior action taken thereunder;
      (2)   Affect any validation, cure, right, privilege, obligation or liability previously acquired, accrued, accorded or incurred thereunder;
      (3)   Affect any violation thereof or penalty, forfeiture or punishment incurred in respect thereto, prior to the amendment or repeal;
      (4)   Affect any investigation, proceeding or remedy in respect of any such privilege, obligation, liability, penalty, forfeiture or punishment; and the investigation, proceeding or remedy may be instituted, continued or enforced, and the penalty, forfeiture or punishment imposed, as if the ordinance had not been repealed or amended.
   (d)   If the penalty, forfeiture or punishment for any offense is reduced by a re-enactment or amendment of an ordinance, the penalty, forfeiture, or punishment, if not already imposed, shall be imposed according to the ordinance as amended.
(ORC 1.58)
101.05 CONSTRUCTION OF SECTION REFERENCES.
   (a)   A reference to any portion of the Codified Ordinances applies to all re-enactments or amendments thereof.
(ORC 1.55)
   (b)   If a section refers to a series of numbers or letters, the first and the last numbers or letters are included.
(ORC 1.56)
   (c)   Wherever in a penalty section reference is made to a violation of a series of sections or of subsections of a section, such reference shall be construed to mean a violation of any section or subsection included in such reference.
   References in the Codified Ordinances to action taken or authorized under designated sections of the Codified Ordinances include, in every case, action taken or authorized under the applicable legislative provision which is superseded by the Codified Ordinances.
(ORC 1.23)
101.06 CONFLICTING PROVISIONS.
   (a)   If there is a conflict between figures and words in expressing a number, the words govern.
(ORC 1.46)
   (b)   If a general provision conflicts with a special or local provision, they shall be construed, if possible, so that effect is given to both. If the conflict between the provisions is irreconcilable, the special or local provision prevails as an exception to the general provision, unless the general provision is the later adoption and the manifest intent is that the general provision prevail.
(ORC 1.51)
   (c)   (1)   If ordinances enacted at different meetings of Council are irreconcilable, the ordinance latest in date of enactment prevails.
      (2)   If amendments to the same ordinance are enacted at different meetings of Council, one amendment without reference to another, the amendments are to be harmonized, if possible, so that effect may be given to each. If the amendments are substantively irreconcilable, the latest in date of enactment prevails. The fact that a later amendment restates language deleted by an earlier amendment, or fails to include language inserted by an earlier amendment, does not of itself make the amendments irreconcilable. Amendments are irreconcilable only when changes made by each cannot reasonably be put into simultaneous operation.
         (ORC 1.52)
101.07 DETERMINATION OF LEGISLATIVE INTENT.
   (a)   In enacting an ordinance, it is presumed that:
      (1)   Compliance with the constitutions of the State and of the United States is intended;
      (2)   The entire ordinance is intended to be effective;
      (3)   A just and reasonable result is intended;
      (4)   A result feasible of execution is intended.
         (ORC 1.47)
   (b)   An ordinance is presumed to be prospective in its operation unless expressly made retrospective.
(ORC 1.48)
   (c)   If an ordinance is ambiguous, the court, in determining the intention of Council may consider among other matters:
      (1)   The object sought to be attained;
      (2)   The circumstances under which the ordinance was enacted;
      (3)   The legislative history;
      (4)   The common law or former legislative provisions, including laws upon the same or similar subjects;
      (5)   The consequences of a particular construction;
      (6)   The administrative construction of the ordinance.
         (ORC 1.49)
101.08 SEVERABILITY.
   If any provision of a section of the Codified Ordinances or the application thereof to any person or circumstance is held invalid, the invalidity does not affect the other provisions or applications of the section or related sections which can be given effect without the invalid provision or application, and to this end the provisions are severable.
(ORC 1.50)
101.99 GENERAL PENALTY.
   Whenever, in the Codified Ordinances or in any ordinance of the Municipality, any act is prohibited or is made or declared to be unlawful or an offense or a misdemeanor, or whenever the doing of any act is required or the failure to do any act is declared to be unlawful, where no specific penalty is otherwise provided, whoever violates any such provision shall be punished by a fine not exceeding one hundred fifty dollars ($150.00). A separate offense shall be deemed committed each day during or on which a violation continues or occurs.
105.01 NOTICE REQUIRED.
   Except as otherwise provided herein, all notices of Council public meetings, whether regular or special, shall be given by the Clerk-Treasurer pursuant to Ohio R.C. 121.22.
105.02 SPECIAL MEETINGS.
   Council shall not hold a special meeting unless it gives at least twenty-four hours advanced notice to the news media that have requested notification pursuant to Section 105.05.
105.03 EMERGENCY MEETINGS.
   In the event of an emergency requiring immediate official action, the public official calling such emergency meeting shall notify such news media as have requested notification pursuant to Section 105.05.
105.04 CONTENTS OF NOTICES.
   All notices given pursuant to these rules shall state the time, place and purpose of the meeting.
105.05 REQUESTS FOR ADVANCE NOTIFICATION.
   (a)   Any person, including but not limited to any member of the news media, upon written request and payment of a fee of five dollars ($5.00), may obtain advanced notification of all meetings of Council. Advanced notification shall consist of the mailing of the agenda for meetings to all persons indicating a desire to be notified.
   (b)   The Clerk-Treasurer shall compile and maintain a list of those persons to whom advance notice shall be sent.
   (c)   Mailings of advanced notice shall be made to only those persons on the aforesaid list and only upon those persons providing a self-addressed, stamped envelope to the Clerk- Treasurer.
107.01 REIMBURSEMENT TO THE VILLAGE.
   The Village incurs fees and expenses for administration and enforcement of Title 7 Business Regulations, Title 9 Streets, Utilities and Public Services Code, Title 11 Planning and Zoning Code and Title 13 Building Code, of South Amherst Codified Ordinances for inspections, plan review and professional services, including legal, engineering and other services required, zoning and building code enforcement and approval of permits and applications. The Village shall be reimbursed for such services by the party necessitating such fees, expenses and services. The charges for such shall be in addition to fees required by South Amherst Codified Ordinances.
(Ord. 1425-13. Passed 2-25-13.)
107.02 DEPOSIT REQUIRED; PROMPT PAYMENT; PROCESSING PERMITS AND APPLICATIONS; REVOCATION OF PERMIT.
   (a)   Deposit Required. Whenever an application is made under Title 7 Business Regulations, Title 9 Streets, Utilities and Public Services Code, Title 11 Planning and Zoning Code, and Title 13 Building Code, the Mayor shall determine the amount of a deposit sufficient to reimburse the Village for services, inspection, plan review, professional services, code enforcement, zoning enforcement, and approval of permits and applications pursuant to Title 7 Business Regulations, Title 9 Streets, Utilities and Public Services Code, Title 11 Planning and Zoning Code and Title 13 Building Code. The applicant shall pay the amount of the deposit prior to the Village incurring such expenses. Fees and expenses incurred shall be charged against the deposit.
   (b)   Prompt Payment Required. Whosoever the Village bills for services and expenses incurred as provided in this chapter shall promptly pay the bill. Promptly is within 15 days of billing.
   (c)   Processing Permits and Applications. The deposit fees and expenses incurred by the Village shall be paid before permits or applications are approved. Final approval is conditioned upon payment in full. Failure to promptly pay shall result in revocation of approval.
(Ord. 1425-13. Passed 2-25-13.)
107.03 ENFORCEMENT/LIENS.
   (a)   Collection by Law Director. In addition to other remedies as herein provided, the Law Director may initiate by actions at law in the name of the Village against the owner of the property for which the services and expenses were rendered or other person liable to pay for such services and expenses.
   (b)   Liens Against Property. Fees and expenses incurred by the Village as in this Chapter are assessed against a property to which the services and expenses were rendered and occurred therefore. Such fees and expenses, if unpaid 30 days after payment is demanded, are a lien against the property collectible as other liens and taxes. If water charges for a premises have not been paid, the Village may certify said charges, together with the interest and penalties allowed by law to Lorain County Auditor, to be placed on the tax list and duplicate for said property for which such water charges were rendered thereto.
   Transfer of ownership of property shall not relieve the property of responsibility for charges assessed against the property as herein provided.
(Ord. 1425-13. Passed 2-25-13.)
107.99 PENALTY.
   (a)   Fine and Interest. Who shall fail to pay the fees and expenses incurred by the Village within 30 days shall pay a fine of not less than $150 per day such is unpaid and interest as provided by Ohio R.C. Chapter 1343 on judgments.
   (b)   Interest Rate. Interest shall be charged at 5% per annum or interest at the rate per annum determined pursuant to Ohio R.C. 5703.47, whichever is higher.
   (c)   Reimbursement to the Village as Additional Penalties. In a civil action or criminal action for enforcement of Title 7 Business Regulations, Title 9 Streets, Utilities & Public Services, Title 11 Planning and Zoning, or Title 13 Building Code of South Amherst Codified Ordinances, the Court shall order the violator to reimburse the Village’s fees and expenses as required by SACO Chapter 107.
(Ord. 1457-14. Passed 3-10-14.)
109.01 RULES AND REGULATIONS.
   (a)   Rules and regulations of commissions and boards of the Village of South Amherst authorized by the Ohio Revised Code and the Codified Ordinances of the Village of South Amherst shall be adopted by such board or commission and shall be submitted to the Council of the Village of South Amherst for review, modification, and approval.
   (b)   Rules and regulations adopted by a commission or board of the Village shall become effective thirty days after such rules and regulations are approved by Council of the Village; however, if Council in the ordinance approving such rules and regulations declares an emergency, the same shall be effective at the earliest date permitted by law.
(Ord. 1387-11. Passed 11-14-11.)
121.01 REGULAR MEETINGS.
   Council of the Village of South Amherst shall hold regular Council meetings at the Town Hall in the Village of South Amherst on the second and fourth Monday of each month, or as otherwise set forth on the annual calendar and approved by Council.
(Ord. 1790-23. Passed 11-27-23.)
121.02 ABSENCE FROM MEETINGS.(REPEALED)
   EDITOR’S NOTE: Former Section 121.02 was repealed by Ordinance 1509-16.
121.03 AUDIT COMMITTEE.
   (a)   An Audit Committee is hereby created to advise Council and the Mayor in fulfilling their oversight responsibilities regarding the Village’s financial and performance audits, including the systems of internal control and otherwise assessing Village-owned financial and performance activities brought to the attention of the Audit Committee. In performing its work, the Audit Committee shall maintain an open avenue of communication between Council, the Mayor, the Village Fiscal Officer and any external independent auditors, thereby helping to maintain public trust that the Village of South Amherst has fulfilled its fiduciary responsibility to its citizens.
   (b)   The Audit Committee shall consist of four (4) members, which shall include all three (3) members of the Finance Committee and one resident of the community appointed by the Mayor. (Ord. 1484-15. Passed 4-27-15.)
123.01 POSTING.
   Public notices shall be posted on the Village’s website and official social media platforms as well as places within the Village as determined by the Council of the Village of South Amherst. (Ord. 1793-24. Passed 1-15-24.)
133.01 ESTABLISHED.
   (a)   In accordance with Ohio R.C. 733.262, there is hereby created the position of Village Fiscal Officer. The salary of the Village Fiscal Officer shall be as provided by Council from time to time, payable in equal installments upon the same periodic basis upon which other Village salaries are paid.
   (b)   The Fiscal Officer shall have those powers, duties, and functions of Village Clerks and Village Treasurers provided by the general laws of the State of Ohio.
   (c)   Due to the vacancy in the position of Village Clerk-Treasurer and pursuant to Ohio R.C. 733.262(B), the change from the position of Clerk-Treasurer to the position of the Village Fiscal Officer shall become effective immediately upon passage of this section.
(Ord. 1482-15. Passed 4-21-15.)
133.02 SERVICE CHARGE FOR RETURNED CHECKS.
   The Fiscal Officer be and is hereby authorized to charge a service fee for all checks returned for insufficient funds or is otherwise dishonored, in the amount of forty dollars ($40.00) for each check so returned. (Ord. 1114. Passed 1-13-03.)
133.03 RETENTION OF INTEREST. (REPEALED)
   (EDITOR’S NOTE: Former Section 133.03 was repealed by Ordinance 1529-16.)
133.04 PUBLIC RECORDS POLICY.
   (a)   All records are public unless they are specifically exempt from disclosure under the Ohio Revised Code.
   (b)   It is the intent of the Village to make public records readily available for inspection and copying.
   (c)   Public records are to be available for inspection during regular business hours.
   (d)   All requests for public records will either be satisfied or be acknowledged in writing by the appropriate Village office within three business days following the office’s receipt of the request.
   (e)   Any denial of public records requested must include an explanation.
   (f)   Those seeking public records will be charged only the actual cost of making copies and any actual cost of postage and mailing supplies, if mailed.
   (g)   A complete copy of the Village Public Records Policy is available at the office of the Fiscal Officer of Council at Village Hall, 103 West Main Street, South Amherst, Ohio. Copies are also on file at the offices of the Mayor, Law Director, Village Hall, Police Department and Fire Department.
(Ord. 1279. Passed 3-24-08.)
133.05 PAYMENT OF VILLAGE UTILITIES.
   Council hereby authorizes the Village Fiscal Officer to set up payment of Village utilities as a debit out of the Village Checking Account. (Res. 604. Passed 8-10-15.)
133.06 CREDIT CARD POLICY.
   (a)   Fiscal Officer Responsibilities:
      •   Responsibilities:
      (1)   Management of accounts.
         A.   Application (requires 2 signatures the Fiscal Officer and Mayor or Council President
         B.   Activation
         C.   Account information is current
         D.   Safekeeping of credit cards   
         E.   Monitors procedural regulations of all users
         F.   Monthly and quarterly reports for Council
      (2)   Designate an alternate compliance officer when absent.
      Authorized expenses:
      •   Any expense normally authorized by a purchase requisition/purchase order
      Authorized card/account users:
      •   Mayor or designee   
      •   Fiscal Officer or designee
      •   Clerk
      •   Fire and Police Chief or designee
      •   Street Supervisor
      
   (b)   Procedural Regulations:
      (1)   Acquisition.
         A.   Approved authorized user
         B.   Fiscal Officer must be 1 of 2 as a signee on the account
         C.   Card must be in the name of "Village of South Amherst"
      (2)   Issuance to a user.
         A.   Cards will be held by the Fiscal Officer and signed out by the authorized user on appropriate form.
         B.   Purchase requisition must be completed and approved by the Mayor and Fiscal Officer.
         C.   Card must be returned in 24 hours, unless approved by the Fiscal Officer.
         D.   Card returned with an itemized receipt. Otherwise, the user will be held personally liable for all expenses incurred.
      (3)   Credit card issuance, reissuance, cancellation and reporting of lost or stolen card.
         A.   User of the card who lost the card shall IMMEDIATELY contact the Fiscal Officer with the following information: approximate time, date, place, where the card was used and amount charged.
         B.   Shall be the responsibility of the Fiscal Officer to notify issuer of card.
         C.   Notification to Council.
      (4)   Misuse of card/account - purchase of an item not approved on the purchase requisition.
         A.   Will result in one or all of the following:
            -    Written reprimand
            -   Termination
            -   Prosecuted to the full extent of the law
      (5)   Use of card is to follow standard purchasing procedure:
         A.   Purchase requisition completed with full vendor information, itemized purchase details of goods/services.
         B.   Purchase requisition must have 3 signatures (purchaser, Mayor, Fiscal Officer).
         C.   Request card from the Fiscal Officer.
         D.   Authorized user shall personally sign out the credit card.
         E.   Authorized user shall sign in the card upon return, along with the original receipt for the authorized purchase.
      (6)   Audit procedures.
         Monthly:
         A.   Review and approval of statement, signed and dated by Fiscal Officer.
         B.   Copy to be included in the fiscal management report monthly, approved by Council, signed and dated by the President of Council.
         Quarterly:
         A.   Audit number of cards.
         B.   Credit limit of each card and expiration dates.
         C.   Include in Fiscal Officer report.
         Annually:
         A.   Report to council in January for the previous year's "earned rewards" if applicable.
   (c)   Credit Card Monthly Statement Verification.
I ______________________________ Fiscal Officer for the Village of South Amherst, attest that the credit card
(print name)
statement for the month of ________________________ year __________ has been verified as an accurate account of expenditures.
______________________________   _________ _
(Signature) (Date)
I ______________________________ President of Council for the Village of South Amherst, attest that the
(print name)
credit card statement for the month of ________________________ year __________ has been verified as an accurate account of expenditures.
______________________________   __________
(Signature) (Date)
   (d)   Credit Card Issuance Form.
Date
Approved User Signature
FO
Vendor
Approx. $
FO
Return Date
(Ord. 1617-19. Passed 3-25-19.)
133.07 RESIDENCY.
   The Council of the Village of South Amherst, pursuant to Ohio Revised Code 733.262(D), hereby approves and allows the Village Fiscal Officer to reside outside of the Village of South Amherst. (Ord. 1673-21. Passed 1-25-21.)
135.01 ESTABLISHED.
   In conformity with Ohio R.C. 735.21 there is herby created in the Village the position of Village Utility Administrator who shall be appointed by the Mayor and confirmed by Council. The requirement for the Village Utility Administrator to be a resident of the Village is hereby waived.
(Ord. 1791-23. Passed 11-27-23.)
135.02 DUTIES.
   As described in the most recent edition of the job description.
(Ord. 1791-23. Passed 11-27-23.)
137.01 ASSISTANT LAW DIRECTOR AND PROSECUTOR.
   The Law Director shall be authorized to appoint an Assistant Law Director and Prosecutor to serve during the term of the Law Director.
(Ord. 1243. Passed 10-9-06.)
139.01 ORGANIZATION.
   The Police Department shall be composed of the Chief of Police, Lieutenant, Sergeant, Corporal, six patrol officers and the reserve officers authorized by this chapter. The corporal shall be appointed by the Chief from among the reserve officers.
(Ord. 1731-22. Passed 5-23-22.)
139.02 EQUIPMENT AND WEAPONS.
   (a)    All Village Police Officers, when on assigned duty, shall be prohibited from carrying any firearm or ammunition. which has not been provided by the Chief of Police.
   (b)   Village Police Officers shall be authorized to carry in the police car:
      (1)   A twelve (12) gauge shotgun with twelve (12) gauge shells, not to exceed standard velocity.
      (2)   All properly certified Village police officers an AR15.
      
   (c) No modification or alteration shall be made on any firearm without prior approval of the Chief of Police.
   (d)    Police officers are hereby permitted, at their own expense, to carry their duty weapon (semiautomatic handgun), the ammunition therefor, together with the leather therefor, subject to the approval of the Chief of Police or acting Chief of Police.
(Ord. 1731-22. Passed 5-23-22.)
139.03 PROCEDURE TO PAY THE COST OF CONTINUING PROFESSIONAL TRAINING (CPT).
   (a)   The Village shall pay the entire cost of the minimum basic training and schooling which each new police officer must complete to continue to be eligible to be employed as a police officer subject to the following terms and conditions:
      
   (b)   The Village will not pay any further cost of training to any police officer who drops out of training, fails to successfully complete their training within the required time, or has a break in service with the South Amherst Police Department after beginning their training.
(Ord. 1731-22. Passed 5-23-22.)
139.04 FIREARMS TRAINING.
      (a)    All police officers in the Village shall qualify with their duty sidearm on a certified firearms training course at least once every calendar year and with a minimum of 16 hours on a firearms training course.
   (b)   The police firearms training course shall be presented by a certified police firearms training instructor, certified by the Ohio Peace Officer Training Council.
      The minimum passing score shall be eighty-eight percent (88%).
      The results of the firearms training shall be documented and the records kept on file with the South Amherst Police Department with a copy submitted at least annually to the Council. A record shall be kept on all police officers as to their type of training, the course or courses fired, the dates of the training, the scores fired by each police officer, and scores should include the course fired. The records of this firearm training should contain the signature of the competitor, the range officer or instructor, and the Chief of Police or department head.
(Ord. 1731-22. Passed 5-23-22.)
139.05 RESERVE UNIT.
     (a)    There is hereby created a Reserve Unit within the Police Department, the members of which shall be appointed by the Mayor. Each Reserve officer shall serve at the pleasure of the Chief of Police or until the resignation of such Reserve officer shall be accepted by the Chief of Police.
   
   (b)     The Police Administration shall review all applications for membership and determine the suitability of each applicant. Appointment of not more than fifteen applications shall be by approval of the Mayor.
   (c)   These members shall be commissioned as special police officers of the Village of South Amherst, and may be empowered to carry firearms.
   (d)   All Members of the Reserve Unit shall be citizens of the United States, residents of the State of Ohio, not under twenty-one years of age at the time of appointment in good health and of good moral character. Additionally, commissioned Reservists shall have been awarded a Certified of the Executive Director of the Ohio Peace Officers Training Council attesting to his satisfactory completion of the prescribed basic course of training.
   (e)   The Chief of Police shall be the Commanding Officer of the Reserve Unit and shall be responsible for the assigning, training, stationing and direction of the work of such unit. All Reserve unit members shall obey the chain of command of the Police Department and shall be subordinate to all regular appointed members thereof.
   (f)   The policies and procedures of the police department shall be followed by all Reserve Officers.
   (g)   The rules and regulations shall prescribe the type of uniforms which shall be worn by the members of the Reserve Unit and the time and place such uniforms shall be worn. The cost of such uniforms shall be paid by the person and shall remain the property of the person, except for property provided by the police department.
   
   (h)   The Mayor is authorized to approve payment for members of the Reserve Unit, such amount not to exceed one dollar ($1.00) per year of duty assigned by the Chief of Police or the Mayor.
   
   (i)   The Mayor is hereby authorized to enter into a contract with the Industrial Commission of the State of Ohio, pursuant to Ohio R.C. 4123.03, for the purpose of providing coverage for members of the Reserve Unit under the Workmen's Compensation Law of the State.
(Ord. 1731-22. Passed 5-23-22.)
139.06 COURT APPEARANCES.
     (a)    Any police officer who is required to appear in Court shall be reimbursed for lost wages within the parameters set forth in subsection (b) hereof, and the Fiscal Officer is authorized to make such payments.
   
   (b)   Policies for reimbursement of wages are as follows:
      (1)    The maximum time to be compensated shall not exceed eight hours.
      (2)    Payment for any hours in excess of court appearances and travel time shall be served working for the Village on the date in question. For Reserve Officers that time spent working for the Village would be in addition to their regularly scheduled monthly shift requirements.
      (3)    An officer will be paid a minimum of four hours for required court appearances at the current wage in the department.
      (4)    Any Subpoena and Witness fees paid to an officer are property of the Village and shall be paid over to the Village.
      (5)    All requests for payment shall be submitted to the Chief of Police for verification and approval. The Chief of Police shall also verify additional time served after Court.
         (Ord. 1731-22. Passed 5-23-22.)
139.07 WORK CYCLE.
   Council adopts pursuant to the Fair Labor Standards Act for its Police Department, a twenty-eight (28) day work cycle wherein overtime is not accrued until individual officer works 171 hours within that twenty-eight (28) day cycle.
(Ord. 1731-22. Passed 5-23-22.)
139.08 MAXIMUM HOURS PAID OFFICERS AUTHORIZED TO WORK EACH MONTH.
      From time to time, Council will set the hourly rate of pay for the Chief of Police, Lieutenant, Sergeant and Patrol Officers. Below is listed the number of hours per monthly cycle:
 
      Chief of Police:   130 hours/month
      Lieutenant:      130 hours/month
      Sergeant:       100 hours/month
      TAC Officer:        30 hours/month
      Patrol Officers:    30 hours/month (each officer)
(Ord. 1731-22. Passed 5-23-22.)
139.09 UNIFORM ALLOWANCE.
   Council hereby authorizes a two hundred dollar ($200.00) uniform allowance per calendar year for all paid and reserve officers with at least one year of service with the South Amherst Police Department. (Ord. 1731-22. Passed 5-23-22.)
139.10 POLICE CHIEF RESIDENCY.
   The Council of the Village of South Amherst, pursuant to Ohio Revised Code 737.15, hereby approves and allows the Village Police Chief to reside outside of the Village of South Amherst. (Ord. 1726-22. Passed 3-28-22.)
141.01 DEFINITIONS.
   (a)   ACTIVE DUTY: When a person is fully able to perform the duties of a firefighter.
   (b)   CALLS: Refers to all fire and emergency medical service alarms.
   (c)   CHIEF: Refers to the Fire Chief.
   (d)   DEPARTMENT: Refers to the Volunteer Fire Department Village of South Amherst.
   (e)   GRIEVANCE REVIEW BOARD: A group of firefighters assigned the responsibility of serving on the Review Board by the Chief to review grievances.
   (f)   JUDICIAL REVIEW BOARD: Consists of the Mayor and Village Council whose decisions on all matters of discipline, suspension, discharge and appeals shall be final.
   (g)   O.R.C.: Refers to the Ohio Revised Code.
   (h)   SOG: Standard Operating Guidelines, most current edition of the South Amherst Volunteer Fire Department.
   (i)   SOP: Standard Operating Procedures, most current edition of the South Amherst Volunteer Fire Department.
   (j)   VILLAGE: Refers to the Village of South Amherst.
   (k)   VILLAGE HANDBOOK: Refers to the most current edition of the Village of South Amherst Handbook: Policies and Procedures for Employees, Elected Officials, and Appointed Officials of the Village of South Amherst.
(Ord. 1813-24. Passed 9-23-24.)
141.02 VOLUNTEER FIRE DEPARTMENT.
   The established South Amherst Volunteer Fire Department, Ohio, operates in accordance with the provisions of the O.R.C., this ordinance, and the Village Handbook.
(Ord. 1813-24. Passed 9-23-24.)
141.03 STAFFING.
   The Department should consist of a recommended number of firefighters between eighteen (18) and twenty-five (25) members. The Chief shall be able to request an increase or decrease in the number of firefighters based on operational needs with a request in writing to the Fiscal Officer, plus the Finance and Safety Committees. The Council shall have final approval.
(Ord. 1813-24. Passed 9-23-24.)
141.04 OFFICERS, FIREFIGHTERS, EMERGENCY MEDICAL TECHNICIANS AND AUXILIARY.
   (a)   The Chief and Assistant Chief(s) will be appointed by the Mayor and confirmed by the Council.
   (b)   The Chief shall recommend the placement of Captains, Lieutenants, Firefighters, Emergency Medical Technicians and Auxiliary Firefighters as needed to the Department with confirmation from the Council. The Chief may recommend officers in training in anticipation of retirements or resignations.
(Ord. 1813-24. Passed 9-23-24.)
141.05 EDUCATION AND TRAINING.
   (a)   The Village will provide appropriate education and training as deemed necessary subject to the recommendation of the Chief with approval of the Council.
   (b)   Payment for approved training will be governed as referenced in the Village Handbook. (Ord. 1813-24. Passed 9-23-24.)
141.06 QUALIFICATIONS.
   Volunteer Firefighters shall meet the following qualifications:
   (a)   Residency. Shall be a resident of the Village or reside within a 10-mile radius of the Village.
   (b)   Age. Shall be between the ages of eighteen (18) and seventy (70) years.
   (c)   Fitness and Certification. Shall be fit for duty, hold the state-required certificates for such service and comply with the SOP’s, SOG’s , the Village Handbook, and the provisions of this Ordinance.
   (d)   Medical Examination. Shall furnish the Chief with a statement from a qualified doctor certifying the Firefighter is fit for service. Firefighters over the age of sixty (60) but under seventy (70) shall not take an active part in fighting fires unless an annual statement is provided from a qualified doctor certifying fitness for service. Such examination shall be at the Village’s expense by a doctor approved by the Chief. The Chief may require such a statement or additional testing at any time to determine any Firefighter’s fitness to serve.
      (Ord. 1813-24. Passed 9-23-24.)
141.07 CHAIN OF COMMAND, AUTHORITY AND DUTIES.
   The chain of command shall be Chief, Assistant Chief, Captain, Lieutenant, Firefighters with the longest service record in rank. The Assistant Chiefs, Captains, Lieutenants and Firefighters shall perform duties as assigned by the Chief.
   (a)   Fire Chief.
      (1)   Shall exercise control over the entire Department.
      (2)   Shall see that proper order and discipline are maintained and observed by Officers and Firefighters.
      (3)   Shall make all reports concerning calls required by law and/or the Village.
      (4)   Shall, when practicable attend all calls and assume command of the call.
      (5)   Shall be the Fire Marshall for the Village and is engaged in activities for fire prevention and emergency medical services.
      (6)   Shall be responsible for the oversight of the SOP’s, SOG’s and any rules/regulations they deem necessary for the Department. These documents may be amended after review by the Council Safety Committee with a recommendation for approval to the Village Council.
   (b)   Assistant Chief(s).
(1)   Shall assist the Chief in the performance of their duties.
      (2)   Shall assist the Chief in activities for fire prevention and emergency medical services.
      (3)   Assistant Chief I shall assume the duties of the Fire Chief in the event they are unable to perform their duties. Assistant Chief II ascends to Assistant Chief I.
   (c)   Captain, Lieutenant, Firefighter, Auxiliary Firefighter. These positions are recommended by the Chief and it shall be the duty of each Firefighter to:
      (1)   Respond to calls immediately.
      (2)   Follow the SOP’s and SOG’s.
      (3)   Be on good behavior: not under the influence of marijuana, alcohol or drugs, not refuse orders, willfully be absent from calls, removing or destroying Department property, disrespect towards commanding officers, malfeasance, nonfeasance in office or refusal to comply with rules and regulations.
      (4)   Auxiliary Firefighters are limited in duties and responsibilities as outlined in the SOP’s and SOG’s until Firefighter I certification requirements are achieved. (Ord. 1813-24. Passed 9-23-24.)
141.08 GRIEVANCE AND APPEAL PROCEDURES.
   Members of the Fire Department have the right to avail themselves of the grievance/appeal process established by the Department SOP’s and the Village Handbook.
   (a)   File grievance with the appropriate department hierarchy according to the Department’s SOP’s.
   (b)   Appeal to the Grievance Review Board through the process established in the Department SOP’s and Village Handbook.
   (c)   Any member of the Department who feels they have been unfairly dealt with also has the right to appeal their case to the Judicial Board.
      (Ord. 1813-24. Passed 9-23-24.)
141.09 FIRE DEPARTMENT ASSOCIATION.
   (a)    The obligation of the South Amherst Firemen’s Association is to promote and encourage firefighting, firefighting education and training in fire protection in the community through funds raised by the Association.
   (b)   The association shall perpetuate itself and be governed by its own rules, regulations, and by-laws, in accordance with its purpose.
   (c)   The by-laws shall provide for and assign duties for officers of the Association, including a President, Vice President, Secretary and Treasurer.
(Ord. 1813-24. Passed 9-23-24.)
   (d)   Funds shall be managed and reported in accordance with O.R.C. and local financial regulations.
141.10 VOLUNTEER FIREFIGHTERS’ DEPENDENTS FUND BOARD.
   (a)   The established Volunteer Firefighters’ Dependents Fund Board shall consist of the following five (5) members: two (2) firefighters elected from the Department; two (2) councilmembers elected from the legislative authority, and one (1) resident of the Village elected by the Board, annually.
   (b)   In the event of a vacancy on the Board, the respective body that elected the member shall promptly elect a replacement to serve the remainder of the term.
   (c)   Board members serve without compensation.
   (d)   Board shall meet at least once annually between November and December 1.
   (e)   All volunteer firefighters’ beneficiaries may be eligible to receive benefits as specified in O.R.C. 146.12. (Ord. 1813-24. Passed 9-23-24.)
141.11 WITHDRAWAL FROM SERVICE; RESIGNATON; SURRENDER OF DEPARTMENT PROPERTY.
   Firefighters desiring to withdraw from service as a firefighter must submit to the Chief a written letter of resignation. Upon resignation, withdrawal for service for any reason, a firefighter shall deliver to the Chief all Department property issued or in possession of the firefighter.
(Ord. 1813-24. Passed 9-23-24.)
143.01 ESTABLISHED.
   In conformity with Ohio R.C. 735.31 there is hereby created in the Village the position of Street Commissioner who shall be appointed by the Mayor and confirmed by Council for a term of one year. The requirement that the Street Commissioner be a resident of the Village is hereby waived. Vacancies in the office of Street Commissioner shall be filled by the Mayor with the confirmation of Council for the unexpired term.
(Ord. 518. Passed 12-9-74.)
143.02 DUTIES.
   The duties of the Street Commissioner shall be to maintain or supervise the maintenance of public streets, lands, and other facilities. Such Street Commissioner shall also supervise the lighting, sprinkling, and cleaning of all public places and shall perform such other duties consistent with the nature of their office, as the Council requires. The Street Commissioner shall serve a probationary period of six months and shall be under the direction of the Mayor. The Mayor, therefore, shall have the power of removal or suspension of the Street Commissioner.
(Ord. 1744-22. Passed 7-25-22.)
145.01 ESTABLISHED.
   There is hereby created the position within the Village of Prevailing Wage Co-ordinator, who shall monitor all contracts within the Village on projects for the Village.
(Ord. 717. Passed 9-26-88.)
146.01 RESPONSIBILITIES AND AUTHORITY OF THE BOARD.
   Refer to Section 1153.04 of the Codified Ordinances.
(Ord. 1815-24. Passed 10-28-24.)
147.01 RESPONSIBILITIES AND AUTHORITY OF THE COMMISSION.
   Refer to Section 1153.03 of the Codified Ordinances.
(Ord. 1814-24. Passed 10-28-24.)
148.01 EVERGREEN AND PIONEER CEMETERY
   The cemetery of the Village of South Amherst located on West Main St. shall be named, known as, and called Evergreen Cemetery. The cemetery of the Village of South Amherst located on South Lake St. shall be named, known as, and called Pioneer Cemetery.
(Ord. 1742-22. Passed 7-11-22.)
148.02 POWERS AND DUTIES.
   (a)    The Board of Cemetery Trustees is authorized and empowered to make and adopt by-laws and regulations relative to the management, care, upkeep, and improvement of village-owned cemeteries, and burial of the dead therein, and regarding the construction, placing and keeping of monuments, markers, structures, trees, shrubbery, flowers and other things upon the lots and graces in such cemetery.
   (b)    The Board of Cemetery Trustees is authorized and empowered to execute and deliver a proper deed to each purchaser of a lot in Evergreen Cemetery upon the payment of the price fixed therefor; to keep a suitable proper record showing the sale of lots and the names and addresses of the owners thereof.
   (c)    The Board of Cemetery Trustees in its management of Evergreen Cemetery, its control of the receipts and the sale of cemetery lots and the burial spaces therein, its control of the laying off and embellishing of the grounds of the cemetery, its receipt of donations, its direction of the making of improvements, its making of expenditures, its investment and control of the monies in its possession or under its control shall comply with the provisions of Ohio R.C. 759.14 and all other laws applicable thereto.
(Ord. 1742-22. Passed 7-11-22.)
148.03 ENDOWMENT FUND PERMANENT.
   (a)    The fund mentioned in subsection (b) hereof shall be known as and called the Endowment Fund Permanent.
   (b)    The Village pledges its faith and credit to forever hold as a permanent fund to be known as the Endowment Fund Permanent, all monies received from gifts, devise, or bequest to hold as a permanent fund of the cemetery for the perpetual care of graves.
   The Council shall authorize its Fiscal Officer, as its agent, to invest and keep invested such funds in interest-bearing debts of the Village, if any, and, if no such debts are owing by this Village, then in safe interest-bearing bonds or interest-bearing certificates of deposit in financial institutions within the State of Ohio, authorized by law to accept deposits and which are subject to inspection by either the United States or by the State of Ohio; or to invest such monies as may be hereafter determined by law.
   All of the interest earned from such funds shall be deposited in the Cemetery Perpetual Funds and shall be held subject to the order of the Board of Cemetery Trustees of the Village of South Amherst, Ohio, for the perpetual care of the burial spaces which have been sold in the Evergreen Cemetery. The Board of Trustees is instructed to make and evidence this pledge to each purchaser of a burial space or lot in the cemetery , which was by gift, devise or request.
(Ord. 1742-22. Passed 7-11-22.)
148.04 CEMETERY OPERATING FUNDS.
   (a)   The fund mentioned in subsection (b) hereof shall be known as and called the Cemetery Operating Fund.
   (b)    There shall be paid into the Cemetery Operating Fund a percentage of monies received as charges relative to the sale of graves, opening and closing of graves, and from any other sources not mentioned in any other sections herein as defined in the cemetery by-laws. From such account shall be paid expenses for opening and closing of graves and the preparation and building of foundations for monuments, and from said fund, all cemetery labor and salaried shall be paid except such labor charged for the perpetual care of burial spaces and lots which charges shall be paid out of the Cemetery Perpetual Funds.
(Ord. 1742-22. Passed 7-11-22.)
148.05 CEMETERY PERPETUAL FUNDS.
   (a)    The funds mentioned in subsection (b) hereof shall be known as, and called the Cemetery Perpetual Fund and used for the village cemeteries.
   (b)    There shall be paid into the Cemetery Perpetual Funds Account a percentage of monies received as charges relative to the sale of graves and the opening and closing of graces as defined in the cemetery by-laws. There shall also be paid into the Cemetery Perpetual Fund Account any interest earned from the Endowment Fund Permanent for the purposes of the perpetual care of the graves. From such account shall be paid expenses for the perpetual care of graces or contractual services as defined in the cemetery by-laws.
(Ord. 1742-22. Passed 7-11-22.)
148.06 FINANCIAL REPORTS.
   The Fiscal Officer shall provide the Board of Cemetery Trustees and the Council monthly financial reports reflecting all activities in all fund accounts maintained for the village cemeteries. The Cemetery Clerk shall maintain independent records to verify the accuracy of the Financial Reports presented by the Fiscal Officer. The Cemetery Clerk's detailed reports of the funerals and lot sales shall be submitted to Council monthly. The Cemetery Clerk shall prepare an Annual Report for council that details the financial information and the work accomplished by the Cemetery Board during the year.
(Ord. 1742-22. Passed 7-11-22.)
149.01 MEMBERSHIP; TERMS; VACANCY; RESIDENCY.
   The South Amherst Recreation Board shall consist of five persons, all of whom shall be appointed by the Mayor with the consent of Council. All members of the Board shall serve for a term of five years with the term of one member expiring each year. The members of such Board shall serve without pay. Vacancies in the Board occurring otherwise than by expiration of term and shall be for the unexpired term filled in the same manner as original appointments. One Board member may be a resident of the Firelands School District; otherwise, Board members must reside within the corporate limits of the Village of South Amherst.
(Ord. 1336. Passed 3-8-10.)
149.02 POWERS AND DUTIES.
   The power to equip, operate, and maintain playgrounds, playfields, gymnasiums, public baths, swimming pools or other indoor or outdoor Recreation Centers within the Village shall be exercised by the Recreation Board. They shall be empowered to secure the orderly and suitable use and enjoyment thereof by the people; also to adopt rules and regulations to promote these purposes. The Board may, by agreement with the Board of Education or with any voluntary community agency, jointly operate or maintain any recreation facility in the furtherance of these purposes. The Board is also empowered to acquire in the name of the Village any donations of land, money or equipment which could be used for recreational purposes. Gifts to the Village of property, real or personal, either absolutely or in trust, for public recreational purposes, shall be accepted only after they shall have been recommended by the Recreation Board to the Council and approved by the Council by resolution subject to the approval of the Council, the Board may execute every trust imposed upon the use of property rights by deed, testament or other conveyance, transferring the title of such property to also empowered, subject to the approval of Council, to buy or lease lands in the name of the Village for recreational purposes within the Village, and, with the approval of Council, to sell or exchange property no longer required for its purposes.
(Ord. 721. Passed 12-12-88.)
149.03 MEETINGS; BYLAWS.
   (a)   The Recreation Board shall hold meetings at least once a month at a regular scheduled place and time and at such other times as may be determined to be necessary in the judgement of the Chairmen or upon application to the Chairman by at least two members, and notice of each special meeting, shall be given to the members personally or left at their ususal place of abode at least twenty-four hours prior to the time of the meeting, unless the member shall specifically waive notice in writing or by actual attendance.
   (b)   The Board may make such other by-laws and regulations for the government of the Board, not inconsistent with this chapter and Ohio State law, as it may deem necessary.
(Ord. 721. Passed 12-12-88.)
149.04 OFFICERS.
   The officers of the Recreation Board shall be Chairman, Vice-Chairman and Secretary- Treasurer, who shall be elected by a majority vote of the Board and shall serve for one year. The officers shall be elected annually at the first regular meeting in the month of January. The Chairman shall preside at the meetings and in his absence the Vice-Chairman shall preside. The Board shall appoint such other officers as they deem necessary. Three voting members of the Board shall constitute a quorum of the transaction of business and all officers shall be elected upon the vote by a majority of those present and voting.
(Ord. 721. Passed 12-12-88.)
149.05 BUDGET.
   The Recreation Board shall annually prepare a budget of the needs of the Department for the ensuing year. The Council shall annually appropriate to the Recreation Board such money from the General Fund as it deems necessary for the operation of the Department. Funds derived from joint, sponsorship, bequests, legacies, and such income shall be derived from earnings, fees, admissions, and other charges shall be deposited in the Special Recreation Fund and such account shall be used only for the functions of the Department and shall be disbursed as herein set forth:
   (a)   Prior to March 1 of each year, the Board shall make an estimate of the amount necessary for recreational purposes and transmit such budget to Council. The Board shall transmit to Council prior to December 1 of each year, a full detailed report of all its transactions for the preceding year together with an itemized account of all receipts and expenditures, a list of employees, and an inventory of property in charge of the Board.
   (b)   All moneys appropriated for recreation purposes, or received by subscription, gift, fees, and otherwise for recreational purposes, shall be paid over to the Clerk- Treasurer and be disbursed by order of the Village Council drawn upon the Clerk- Treasurer to pay accounts or obligations that have been audited and allowed by the Board and presented to the Clerk-Treasurer. Such orders shall be paid by the Clerk-Treasurer in the manner provided by the statutes of the State of Ohio. The Board shall not contract any liability on the part of the Village in excess of the budget authorized by Council, except upon application to and approval by Council.
      (Ord. 721. Passed 12-12-88.)
149.06 PROGRAMS.
   The Board shall provide a year-round recreation program for children, young people, men and women in all walks of life; offer leadership in coordination and correlating all recreational activities to the maximum benefit of the citizens of South Amherst and cooperate and coordinate the building of the total community recreational program into and around the public and private organizations concerned with public welfare, education and family relations. The fees charged by the Board shall distinguish between residence, who shall be partially subsidized by the Village and non-residence, who shall not. In computing the actual costs for non residents the Board shall use the costs for the preceding year. These formulations may be modified when justice and fairness dictate same.
(Ord. 721. Passed 12-12-88.)
149.07 PERSONNEL.
   (a)   The Recreation Board may appoint all personnel, subject to the approval of Council, they deem necessary in successfully operating the recreation program.
   (b)   All Recreation Department personnel shall have the authority to eject or have ejected any person or persons from any and all activities and facilities operated by the South Amherst Recreation Board for acts of disorderly conduct.
   (c)   Positions are established and graded under direction of the Recreation Board, and the rates of compensation which the employees are the Village unless specified otherwise. Assignment and progression of all Recreation Department personnel to a particular classification shall be at the discretion of the Recreation Board.
(Ord. 721. Passed 12-12-88.)
149.08 PROCEDURE TO ESTABLISH AND MODIFY FEES.
   (a)   Commencing January 1, 2009, the Recreation Board shall from time to time establish fees for participation in recreation programs, including, but not limited to, t-ball, baseball and softball, establish or modify deposits for uniforms, and the cost for uniforms for participants in recreation programs.
   (b)   Within ten days of approval of such fees by the Recreation Board, the Secretary of the Recreation Board shall file with the Clerk-Treasurer such fees.
   (c)   Council shall, at its next regularly scheduled meeting, approve, amend or reject such fees. Unless determined by Council otherwise, the fees established by the Recreation Board shall be effective as of the date of the filing with the Clerk-Treasurer.
(Ord. 1303. Passed 1-26-09.)
150.01 ESTABLISHED.
   There is hereby created and established a Park Board, which Board shall consist of three (3) electors of the Village to be appointed by the Mayor with the consent of Council, for terms of three years, provided that the members of the Board first appointed under this section shall be appointed for terms of one, two and three years respectively, and their successors shall be appointed for terms of three years and shall continue in office until his or her successor is appointed. In case of death or resignation of a member of such Board, the Mayor with the consent of Council, shall immediately appoint a successor to fill the vacancy for the unexpired term. The members of the Board shall serve without compensation. The Mayor may remove with the consent of majority of those elected to the Council of the Village, any member of such Board for incompetency or official misconduct.
(Ord. 672. Passed 10-28-85.)
150.02 OFFICERS; RULES; MEETINGS.
   The members of the Park Board after their appointment shall elect one of such members President and another Vice President who in the absence or disability of the President shall perform his duties and exercise his powers. The Board shall make its own rules, and shall meet at least once a month, with the day and time to be determined by the Board, or as otherwise set forth on the annual calendar and approved by Council. The meetings shall be open to the public, and all questions acted upon shall be decided by a yea and nay vote recorded in the board minutes. No question shall be decided unless it is approved by a majority of the Board. A majority of the members of the Park Board shall constitute a quorum. Board shall not conflict with any ordinance passed by Council.
(Ord. 1639-19. Passed 9-9-19.)
150.03 DISBURSEMENTS.
   All disbursements of money by the Park Board shall be made by the Village Clerk Treasurer.
(Ord. 672. Passed 10-28-85.)
150.04 CONTROL AND MANAGEMENT OF PARKS.
   The Park Board shall have the control and management of parks, park entrances, parkways, boulevards, connecting viaducts, subways, children’s playgrounds and public baths and stations of public comfort located in such parks, of all improvements thereon, and the acquisition, construction, repair and maintenance thereof. The Board shall exercise exclusively all the powers and perform all the duties in regard to such property.
(Ord. 672. Passed 10-28-85.)
150.05 EXPENDITURES.
   The Park Board shall have the expenditure of all monies appropriated by Council or received from any other source for the purchase, acquisition, improvement, maintenance of equipment, or enjoyment of the property mentioned in the previous section, but no liability shall be incurred or expenditure made unless the money required therefor is in the treasury to the credit of the Park fund and not appropriated for any other purpose.
(Ord. 672. Passed 10-28-85.)
150.06 ENFORCEMENT OF RULES.
   The Park Board may adopt and enforce regulations as to the proper use and protection of all property mentioned in Section 150.04 and the improvements thereon, and may impose penalties for the violation of such regulations.
(Ord. 672. Passed 10-28-85.)
151.01 POLICY AND PROCEDURE MANUAL.
   From time to time Council shall adopt and approve policies and procedures for Employees, Elected Officials, and Appointment of Officials of the Village of South Amherst.
(Ord. 1388-11. Passed 11-14-11.)
151.02 GRIEVANCE PROCEDURE AND APPEAL TO COUNCIL.
   The grievance procedure and appeal process contained in the Policy and Procedure Manual approved and adopted by Council shall apply to all Employees, where applicable, including Police and Fire. (Ord. 1388-11. Passed 11-14-11.)
 
 
 
181.01 PURPOSE.
   To provide funds for the purpose of general municipal operations, improvement of local law protection, improvement of facilities by capital improvements of the Village of South Amherst there shall be, and is hereby, levied a tax on salaries, wages, commissions and other compensation, and on net profits as hereinafter provided.
(Ord. 424. Passed 6-8-70.)
181.02 DEFINITIONS.
   As used in this chapter, the following words shall have the meaning ascribed to them in this section, except as and if the context clearly indicates or requires a different meaning.
   (a)   “Administrator” means the individual designated by this chapter, whether appointed or elected, to administer and enforce the provisions of this chapter.
   (b)   “Association” means a partnership, limited partnership, or any other form of unincorporated enterprise, owned by two or more persons.
   (c)   “Assignment” means the assignment made by a resident of South Amherst of claim for refund due from another taxing municipality granting credit to nonresidents thereof.
   (d)   “Board of Review” means the Board created by and constituted as provided in Section 181.13.
   (e)   “Business” means an enterprise, activity, profession or undertaking of any nature conducted for profit, or ordinarily conducted for profit, whether by an individual, partnership, association, corporation or any other entity.
   (f)   “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.
   (g)   “Employee” means one who works for wages, salary, commission or other type of compensation in the service of an employer.
   (h)   “Employer” means an individual, partnership, association, corporation, governmental body, unit or agency, or any other entity, whether or not organized for profit, who or that employs one or more persons on a salary, wage, commission or other compensation basis.
   (i)   “Fiscal year” means an accounting period of twelve months or less ending on any day other than December 31st.
   (j)   “Gross receipts” means the total income from any source whatsoever.
   (k)   “Net profits” means a net gain from the operation of a business, profession, enterprise or other activity after provision for all ordinary and necessary expenses either paid or accrued in accordance with the accounting system used by the taxpayer for Federal income tax purposes, without deduction of taxes imposed by this chapter, federal, state and other taxes based on income; and in the case of an association, without deduction of salaries paid to partners and other owners; and otherwise adjusted to the requirements of this chapter.
   (l)   “Nonresident” means an individual domiciled outside the Village of South Amherst.
   (m)   “Nonresident unincorporated business entity” means an unincorporated business entity not having an office or place of business within the Village of South Amherst.
   (n)   “Person” means every natural person, partnership, fiduciary, association, or corporation. Whenever used in any clause prescribing and imposing a penalty, the term “person” as applied to any unincorporated entity shall means the partners or members thereof, and as applied to corporations, the officers thereof.
   (o)   “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.
   (p)   “Reciprocity credit” means the credit granted by a municipality to its residents, and to nonresidents whose city of residence grants similar credit to nonresidents thereof, based on twenty-five percent (25%) of the lesser of the two rates.
   (q)   “Resident” means an individual domiciled in the Village of South Amherst.
   (r)   “Resident unincorporated business entity” means an unincorporated business entity having an office or place of business within the Village of South Amherst.
   (s)   “Taxable income” means wages, salaries and other compensation paid by an employer or employers before any deduction and/or the net profits from the operation of a business, profession or other enterprise or activity adjusted in accordance with the provisions of this chapter.
   (t)   “Taxable year” means the calendar year, or the fiscal year upon the basis of which the net profits are to be computed under this chapter and, in the case of a return for a fractional part of a year, the period for which such return is required to be made.
   (u)   “Taxing community” means any municipal corporation levying a municipal income tax on salaries, wages, commissions and other compensation earned by individuals, and on the net profits earned from the operation of a business, profession or other activity.
   (v)   “Taxpayer” means a person, whether an individual, partnership, association or any corporation or other entity, required hereunder to file a return or pay a tax.
   The singular shall include the plural, and the masculine shall include feminine and the neuter. (Ord. 424. Passed 6-8-70.)
181.03 IMPOSITION OF TAX.
   (a)   Subject to the provision of Section 181.16, an annual tax for the purpose specified in Section 181.01 hereof shall be imposed at the rate of one percent (1%) per annum upon the following:
      (1)   On all salaries, wages, employer paid supplemental unemployment benefits (subpay), commissions, and other compensation earned during the effective period of the chapter by residents of the Village of South Amherst.
         (Ord. 1360-10. Passed 11-22-10.)
      (2)   On all salaries, wages, commissions and other compensation earned during the effective period of the chapter by nonresidents for work done or services performed or rendered in South Amherst.
      (3)   A.   On the portion attributable to South Amherst of the net profits earned during the effective period of this chapter of all resident unincorporated businesses, professions or other entities, derived from sales made, work done, services performed or rendered and business or other activities conducted in South Amherst.
         B.   On the portion of the distributive share of the net profits earned during the effective period of this chapter of a resident partner or owner of a resident unincorporated business entity not attributable to South Amherst and not levied against such unincorporated business entity. Provided, however, that the liability of an individual partner or owner taxable hereunder on income attributable to another taxing municipality shall be subject to the relief and reciprocity provisions of Section 181.15 hereof.
      (4)   A.   On the portion attributable to South Amherst of the net profits earned during the effective period of this chapter of all nonresident unincorporated businesses, professions or other entities, derived from sales made, work done or services performed or rendered and business or other activities conducted in South Amherst, whether or not such unincorporated business entity has an office or place of business in South Amherst.
         B.   On the portion of the distributive share of the net profits earned during the effective period of this chapter of a resident partner or owner of a nonresident unincorporated business entity not attributable to South Amherst and not levied against such unincorporated business entity. Provided, however, that the liability of an individual partner or owner taxable hereunder on income attributable to another taxing municipality shall be subject to the relief and reciprocity provisions of Section 181.15 hereof.
      (5)   On the portion attributable to South Amherst, of the net profits earned during the effective period of this chapter of all corporations derived from sales made, work done, services performed or rendered and business or other activities conducted in South Amherst, whether or not such corporations have an office or place of business in South Amherst.
   (b)   The portion of net profits attributable to South Amherst of a taxpayer conducting a business, profession or other activity both within the without the boundaries of South Amherst shall be determined as provided in Ohio R.C. 718.02 and in accordance with the rules and regulations adopted by the Administrator pursuant to this chapter.
   (c)   Operating Loss Carry Forward.
      (1)   The portion of a net operating loss sustained in any taxable year subsequent to January 1, 1970, allocable to South Amherst may be applied against the portion of the succeeding year(s) allocable to South Amherst, until exhausted but in no event for more than five taxable years. No portion of net operating loss shall be carried back against net profits of any prior year.
      (2)   The portion of a net operating loss sustained shall be allocated to South Amherst in the same manner as provided herein for allocating net profits to South Amherst.
      (3)   The Administrator shall provide by rules and regulations the manner in which such net operating loss carry forward shall be determined.
   (d)   Consolidated Returns.
      (1)   Filing of consolidated returns may be permitted or required in accordance with rules and regulations prescribed by the Administrator.
      (2)   In the case of a corporation that carried on transactions with its stockholders or with other corporations related by stock ownership, interlocking directorates, or some other method, or in the case of any person operating a division, branch, factory, office, laboratory or activity within South Amherst constituting a portion only of its total business, the Administrator shall require such additional information as he may deem necessary to ascertain whether net profits are properly allocated to South Amherst. If the Administrator finds net profits are not properly allocated to South Amherst by reason of transactions with stockholders or with other corporations related by stock ownership, interlocking directorates or transactions with such division, branch, factory, office, laboratory or activity or by some other method, he shall make such allocation as he deems appropriate to produce a fair and proper allocation of net profits to South Amherst.
   (e)   (1)   Exceptions. The tax provided for herein shall not be levied upon the military pay or allowances of members of the armed forces of the United States, or upon the net profits of any civic, charitable, religious, fraternal or other organization specified in Ohio R.C. 718.01 to the extent that such net profits are exempted from municipal income taxes under said section.
         (Ord. 424. Passed 6-8-70.)
      (2)   All income earned by an individual under eighteen years of age.
         (Res. 606. Passed 9-28-15.)
181.04 EFFECTIVE PERIOD.
   Said tax shall be levied, collected and paid with respect to the salaries, wages, commissions and other compensation, and with respect to the net profits of businesses, professions or other activities earned from January 1, 1971.
(Ord. 424. Passed 6-8-70.)
181.05 RETURN AND PAYMENT OF TAX.
   (a)   Each taxpayer, except as herein provided, having taxable income shall, whether or not a tax is due thereon, make and file a return on or before April 15th of each year. When a return is made for a fiscal year or other period different from the calendar year the return should be filed by the 15th day of the 4th month after the end of such fiscal year or period. The Administrator is hereby authorized to provide by regulations that the return of an employer or employers, showing the amount of tax deducted by said employer or employers from the salaries, wages, commissions or other compensation of an employee, and paid by him or them to the Administrator shall be accepted as the return required of any employee whose sole income, subject to tax under this chapter, is such salaries, wages, commissions or other compensation.
(Ord. 1360-10. Passed 11-22-10.)
   (b)   The return shall be filed with the Administrator on a form or forms furnished by or obtainable upon request from such Administrator setting forth:
      (1)   A.   The aggregate amount of salaries, wages, commissions and other compensation earned; and
         B.   The gross income from a business, profession or other activity less allowable expenses incurred in the acquisition of such gross income;
         C.   Such income shall include only income earned during the year, or portion thereof, covered by the return and subject to the tax imposed by this chapter;
      (2)   A.   The amount of tax imposed by this chapter on income reported;
         B.   Any credits to which the taxpayer may be entitled under the provisions of Section 181.06 , 181.07 and 181.15 .
   (c)   The Administrator may extend the time for filing of the annual return upon the request of the taxpayer for a period of not to exceed six months or one month beyond any extension requested of or granted by the Internal Revenue Service for the filing of the Federal Income Tax Return. The Administrator may require a tentative return, accompanied by payment of the amount of tax shown to be due thereon by the date the return is normally due. No penalty or interest shall be assessed in those cases in which the return is filed and the final tax paid within the period extended.
   (d)   (1)   The taxpayer making a return shall, at the time of filing thereof, pay to the Administrator the balance of tax due, if any, after deducting:
         A.   The amount of South Amherst income tax deducted or withheld at the source pursuant to Section 181.06 hereof;
         B.   Such portion of the tax as has been paid on declaration by the taxpayer pursuant to Section 181.07 hereof.
         C.   Any credit allowable under the provisions of Section 181.15 hereof.
      (2)   Should the return, or the records of the Administrator indicate an overpayment of the tax to which the Village of South Amherst is entitled under the provisions of this chapter, such overpayment shall first be applied against any existing liability and the balance, if any, at the election of the taxpayer communicated to the Administrator, shall be rendered or transferred against any subsequent liability. Provided, however, that overpayments of less than one dollar ($1.00) shall not be refunded.
   (e)   (1)   Amended returns. Where necessary, an amended return must be filed in order to report additional income and pay any additional tax due, or claim a refund of tax overpaid, subject to the requirements and/or limitations contained in Sections 181.11 and 181.15 . Such amended returns shall be on a form obtainable on request from the Administrator. A taxpayer may not change the method of accounting or apportionment of net profits after the due date for filing the original return.
      (2)   Within three months from the final determination of any federal tax liability affecting the taxpayer’s South Amherst tax liability, such taxpayer shall make and file an amended South Amherst return showing income subject to the South Amherst tax based upon such final determination of federal tax liability, and pay an additional tax shown due thereon or make claim for refund of any overpayment.
         (Ord. 424. Passed 6-8-70.)
181.06 COLLECTION AT SOURCE.
   (a)   (1)   Each employer within or doing business within the Village of South Amherst who employs one or more persons on a salary, wage, commission or other compensation basis shall, at the time of payment thereof, deduct the tax of one percent (1%) from the gross salaries, wages, commissions or other compensation earned by South Amherst residents regardless of where such compensation was earned and shall deduct the tax of one percent (1%) from the salaries, wages, commissions or other compensation earned within South Amherst by nonresidents.
      (2)   Notwithstanding the provisions of subsection (a)(1) hereof, where such employer employs a South Amherst resident in another taxing municipality requiring such employer to deduct its tax from all employees engaged therein, such employer shall withhold for and remit to the Village of South Amherst only the difference, if any, between the tax imposed by such other taxing municipality and the tax imposed by this chapter.
      (3)   Each such employer shall, on or before the last day of the month following each calendar quarter, make a return and remit to the Village of South Amherst the tax hereby required to be withheld. Such return shall be on a form or forms prescribed by or acceptable to the Administrator and shall be subject to the rules and regulations prescribed therefor by the Administrator. Such employer shall be liable for the payment of the tax required to be deducted and withheld whether or not such taxes have in fact been withheld.
      (4)   On or before the 31st day of January following any calendar year such employer shall file with the Administrator an information return for each employee for whom South Amherst Income Tax has been, or should have been withheld, showing the name, address, and Social Security number of the employee, the total amount of compensation paid during the year and the amount of South Amherst income tax withheld from each employee.
   (b)   Such employer, in collecting said tax, shall be deemed to hold the same until payment is made by such employer to South Amherst as a trustee for the benefit of South Amherst, and any such tax collected by such employer from his employees shall, until the same is paid to South Amherst, be deemed a trust fund in the hands of such employer.
(Ord. 424. Passed 6-8-70.)
181.07 DECLARATIONS.
   (a)   Every person who anticipates any taxable income which is not subject to Section 181.06 or who engages in any business, profession, enterprise or activity subject to the tax imposed by Section 181.03 hereof shall file a declaration setting forth such estimated profit or loss from such business activity, together with the estimated tax due thereon, if any; provided, however, if a person’s income is wholly from wages from which tax will be withheld and remitted to the Village of South Amherst in accordance with Section 181.06 hereof, such person need not file a declaration.
(Ord. 424. Passed 6-8-70.)
   (b)   (1)   Such declaration shall be filed on or before April 15 of each year during the life of this chapter or within four months of the date the taxpayer becomes subject to tax for the first time.
(Ord. 1360-10. Passed 11-22-10.)
      (2)   Those taxpayers reporting on a fiscal year basis shall file a declaration within four months after the beginning of each fiscal year or period.
   (c)   (1)   Such declaration shall be filed upon a form furnished by or obtainable from the Administrator. Credit shall be taken for South Amherst income tax to be withheld, if any, from any portion of such income. In addition, credit may be taken for tax payable to other taxing municipalities in accordance with the provisions of Section 181.15 hereof.
      (2)   The original declaration (or any subsequent amendment thereof) may be increased or decreased on or before any subsequent quarterly payment date as provided herein.
   (d)   The taxpayer making the declaration shall, at the time of the filing thereof, pay to the Administrator at least one-fourth of the estimated annual tax due after deducting:
      (1)   Any portion of the tax to be deducted or withheld at the source pursuant to Section 181.06 hereof.
      (2)   Any credits allowable under the provisions of Section 181.15 hereof; and
      (3)   Any overpayment of previous year’s tax liability which taxpayer has not elected to have refunded.
   At least a similar amount shall be paid on or before the last day of the sixth, ninth and twelfth months after the beginning of the taxpayer’s taxable year, provided that in case an amended declaration has been duly filed, or the taxpayer is taxable for a portion of the year only, the unpaid balance shall be paid in equal installments on or before the remaining payment dates.
(Ord. 424. Passed 6-8-70.)
   (e)   On or before the 15th day of the fourth month of the year following that for which such declaration or amended declaration was filed, an annual return shall be filed and any balance which may be due the Village of South Amherst shall be paid therewith in accordance with the provisions of Section 181.05 hereof.
   (f)   Any entity or person subject to the provisions of this chapter who fails to make declarations required hereunder and fails to pay or under-pays quarterly estimates which are not covered by withholding by an employer, shall be fined. Said fine shall not be more than twenty- five dollars ($25.00) for each quarter of non or underpayment together with interest at the rate of ten percent (10%) per annum, on those amounts unpaid and due and owing to the Village. Any person or entity whose total annual income tax liability hereunder is one hundred dollars ($100.00) or less need not file such declaration.
(Ord. 1360-10. Passed 11-22-10.)
181.08 DUTIES OF THE ADMINISTRATOR.
   (a)   (1)   It shall be the duty of the Treasurer to receive the tax imposed by this chapter in the manner prescribed herein from the taxpayers; to keep an accurate record thereof; and to report all monies so received.
      (2)   It shall be the duty of the Administrator to enforce payment of all taxes owing South Amherst, to keep accurate records for a minimum of five years showing the amount due from each taxpayer required to file a declaration and/or make any return, including taxes withheld, and show the dates and amounts of payments thereof.
   (b)   Said Administrator is hereby charged with the enforcement of the provisions of this chapter, and is hereby empowered, subject to the approval of the Board of Review, to adopt and to promulgate and to enforce rules and regulations relating to any matter or thing pertaining to the collection of taxes and the administration and enforcement of the provisions of this chapter, including provisions for the re-examination and correction of returns.
   The Administrator is authorized to arrange for the payment of unpaid taxes, interest and penalties on a schedule of installment payments, when the taxpayer has proved to the Administrator that, due to certain hardship conditions, he is unable to pay the full amount of tax due. Such authorization shall not be granted until proper returns are filed by the taxpayer for all amounts owed by him under this chapter. Failure to make any deferred payment when due, shall cause the total unpaid amount, including penalty and interest, to become payable on demand and the provisions of Sections 181.11 and 181.12 shall apply.
   (c)   In any case where a taxpayer has failed to file a return or has filed a return which does not show the proper amount of tax due, the Administrator may determine the amount of tax appearing to be due South Amherst from the taxpayer and shall send to such taxpayer a written statement showing the amount of tax so determined, together with interest and penalties thereon, if any.
   (d)   Subject to the consent of the Board of Review or pursuant to regulation approved by said Board, the Administrator shall have the power to compromise any interest or penalty, or both, imposed by Section 181.10.
(Ord. 424. Passed 6-8-70.)
181.09 INVESTIGATIVE POWERS OF THE ADMINISTRATOR; PENALTY FOR DIVULGING CONFIDENTIAL INFORMATION.
   (a)   The Administrator, or any authorized employee, is hereby authorized to examine the books, papers, records and federal income tax returns of any employer or of any taxpayer or person subject to or whom the Administrator believes is subject to the provisions of this chapter for the purpose of verifying the accuracy of any return and/or, if no return was made, to ascertain the tax due under this chapter. Every such employer, supposed employer, taxpayer or supposed taxpayer, is hereby directed and required to furnish upon written request by the Administrator or his duly authorized agent or employee, the means, facilities and opportunity for making such examinations and investigations as are hereby authorized.
   (b)   The Administrator is hereby authorized to order any person presumed to have knowledge of the facts to appear before him and may examine such person, under oath, concerning any income which was or should have been returned for taxation or any transaction tending to affect such income, and for this purpose may compel the production of books, papers, records, and federal income tax returns and the attendance of all persons before him, whether as parties or witnesses, whenever he believes such persons have knowledge of such income or information pertinent to such inquiry.
   (c)   The refusal to produce books, papers, records and federal income tax returns, or the refusal to submit to such examination by any employer or person subject to 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 or the failure of any person to comply with the provisions of this section or with an order or subpoena of the Administrator authorized hereby shall be deemed a violation of this chapter, punishable as provided in Section 181.12.
   (d)   Any information gained as the result of any returns, investigations, hearings or verifications required or authorized by this chapter shall be confidential, except for official purposes, or except in accordance with proper judicial order. Any person divulging such information in violation of this chapter, shall, upon conviction thereof, be deemed guilty of a misdemeanor and shall be subject to a fine or penalty of not more than five hundred dollars ($500.00) or imprisoned for not more than six months, or both. Each disclosure shall constitute a separate offense.
   (e)   Every taxpayer shall retain all records necessary to compute his tax liability for a period of five years from date his return is filed or the withholding taxes are paid.
(Ord. 424. Passed 6-8-70.)
181.10 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 rate of one-half of one percent (½%) per month or fraction thereof.
   (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-half percent (½%) per month or fraction thereof.
      (2)   For failure to remit taxes withheld from employees: three percent (3%) per month or fraction thereof.
         (Ord. 424. Passed 6-8-70.)
      (3)   Failure to file a tax return in a timely fashion shall, notwithstanding any other provision of this chapter, result in a civil fine of twenty-five dollars ($25.00).
         (Ord. 825. Passed 12-13-93.)
   (c)   A penalty shall not be assessed on an additional tax assessment made by the Administrator when a return has been filed in good faith and the tax paid thereon within the time prescribed by the Administrator; and provided further that in the absence of fraud, neither penalty nor interest shall be assessed on any additional tax assessment resulting from a federal audit, providing an amended return is filed and the additional tax is paid within three months after final determination of the federal tax liability.
   (d)    The Administrator hereunder may abate penalty or interest, or both, for good cause an amount up to and including two hundred dollars ($200.00) per return, declaration or report. Such authority is subject to rules and regulations of the Tax Review Board. A taxpayer may appeal the decision of the Tax Administrator to the Tax Review Board within thirty (30) days of receipt of notice of the decision.
 
   (e)   Upon recommendation of the Administrator, the Board of Review may abate penalty or interest, or both, or upon an appeal from the refusal of the Administrator to recommend abatement of penalty and interest, the Board may nevertheless abate penalty or interest, or both.
(Ord. 1360-10. Passed 11-22-10.)
181.11 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 amount are recoverable. Except in the case of fraud, omission of a substantial portion of income subject to this tax, or failure to file a return, an additional assessment shall not be made after three years from the time the return was due or filed, whichever is later; provided, however, in those cases in which a Commissioner of Internal Revenue and the taxpayer have executed a waiver of the federal statute of limitations, the period within which an additional assessment may be made by the Administrator shall be one year from the time of the final determination of the federal tax liability.
   (b)   Taxes erroneously paid shall not be refunded unless a claim for refund is made within three years from the date which such payment was made or the return was due or within three months after final determination of the federal tax liability, whichever is later.
   (c)   Amounts of less than one dollars ($1.00) shall not be collected or refunded.
(Ord. 424. Passed 6-8-70.)
181.12 VIOLATION; PENALTIES.
   (a)   Any person who shall:
      (1)   Fail, neglect or refuse to make any return or declaration required by this chapter; or
      (2)   Make any incomplete, false or fraudulent return; or
      (3)   Fail, neglect or refuse to pay the tax, penalties or interest imposed by this chapter; or
      (4)   Fail, neglect or refuse to withhold the tax from his employees, or remit such withholding to the Administrator; or
      (5)   Refuse to permit the Administrator or any duly authorized agent or employee to examine his books, records, papers and federal income tax return relating to the income or net profits of a taxpayer; or
      (6)   Fail to appear in front of the Administrator and to produce his books, records, papers or federal income tax returns relating to the income or net profits of a taxpayer upon order or subpoena of the Administrator; or
      (7)   Refuse to disclose to the Administrator any information with respect to the income or net profits of a taxpayer; or
      (8)   Fail to comply with the provisions of this chapter or subpoena of the Administrator authorized hereby; or
      (9)   Give to an employer false information as to his true name, correct social security number and residence address or fail to promptly notify an employer of any change in residence address or date thereof; or
      (10)   Fail to use ordinary diligence in maintaining proper records of employees’ residence addresses, total wages paid and South Amherst tax withheld, or knowingly give the Administrator false information; or
(11)   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, shall be guilty of a misdemeanor and shall be fined not more than five hundred dollars ($500.00) or imprisoned not more than six months or both, for each offense.
 (Ord. 424. Passed 6-8-70.)
   (b)   All prosecutions under this section shall be commenced within the time period provided in R.C. 718.06 as may from time to time be amended.
(Ord. 1360-10. Passed 11-22-10.)
 
   (c)   The failure of any employer or person to receive or procure a return, declaration or other required form shall not excuse him from making any information return, return or declaration, from filing such form or from paying the tax.
(Ord. 424. Passed 6-8-70.)
 
   (d)   In a civil court action to collect taxes due under this chapter or criminal court action for failure to make payment or file a return, declaration or report required by this chapter, a fee shall be imposed and paid to the Tax Administrator. This fee shall be in addition to other penalties provided by this chapter. The fee for failure to file a return shall be fifty dollars ($50.00) for each return not timely filed and the fee for failure to pay taxes shall be fifty dollars ($50.00) or ten percent (10%) of the municipal income tax due and not paid, whichever is greater.
(Ord. 1360-10. Passed 11-22-10.)
181.13 BOARD OF REVIEW.
   (a)    A Board of Review, consisting of a chairman and two other individuals, each to be appointed by the chief executive of the Village of South Amherst is hereby created. A majority of the members of the Board shall constitute a quorum. The Board shall adopt its own procedural rules and shall keep a record of its transactions. Any hearing by the Board may be conducted privately and the provisions of Section 181.09 hereof with reference to the confidential character of information required to be disclosed by the chapter shall apply to such matters as may be heard before the Board on appeal
   (b)   All rules and regulations and amendments or changes thereto, which are adopted by the Administrator under the authority conferred by this chapter, must be approved by the Board of Review before the same becomes effective. The Board shall hear and pass on appeals from any ruling or decision of the Administrator, and, at the request of the taxpayer or Administrator, is empowered to substitute alternate methods of allocation.
   (c)   Any person dissatisfied with any ruling or decision of the Administrator which is made under the authority conferred by this chapter may appeal therefrom to the Board of Review within thirty days from the announcement of such ruling or decision by the Administrator, and the Board shall, on hearing, have jurisdiction to affirm, reverse, or modify any such ruling or decision or any part thereof.
(Ord. 424. Passed 6-8-70.)
181.14 ALLOCATION OF FUNDS.
   (a)   The funds collected under the provisions of this chapter shall be applied for the following purposes, to-wit:
      (1)   Such part thereof as shall be necessary to defray all costs of collecting the taxes levied by this chapter and the cost of administering and enforcing the provisions thereof.
      (2)   The balance of the funds collected each year under the provisions of this chapter shall be paid into special funds which are hereby established for the following purposes:
         A.   Purchase and maintenance of new and additional equipment for the Department of Public Service and Public Safety;
         B.   Extension, enlargement or improvement of municipal services or facilities;
         C.   Street improvement and repair;
          D.   Construction, remodeling or enlargement of public buildings.
   (b)   Council shall determine by resolution the amount or percentage of such tax receipts to be allocated annually to such special funds created by subsection (a) hereof. Council, if and when necessary, may appropriate monies from any or all of such special funds for public disaster or civil emergency, but in no event shall such appropriations exceed the actual need for such funds. Any unexpended balances from such funds so appropriated shall be returned to the special funds respectively from which appropriated.
(Ord. 424. Passed 6-8-70.)
181.15 RELIEF AND RECIPROCITY PROVISIONS.
   (a)   When a resident of South Amherst is subject to and has paid or acknowledged liability for a municipal income tax in another municipality on the same income taxable under this chapter, such South Amherst resident shall nonetheless still be liable to the Village of South Amherst, pursuant to the terms of this section, to pay one-half of one percent (.005) percent of such taxable income to the Village of South Amherst.
(Ord. 800. Passed 11-9-92.)
   (b)   When a nonresident of South Amherst is subject to the tax imposed by this chapter, and is also subject to tax on the same income in the municipality of his residence, he shall not be allowed any credit or claim of refund, nor will the Village of South Amherst acknowledge or allow any claim for refund of any portion of such tax so levied.
   (c)   The credit provided for in subsection (a) hereof will not be allowed unless the same is claimed in a timely return or form acceptable to and filed with the Administrator. If the event a taxpayer fails, neglects or refuses to file such timely return or form, he shall not be entitled to such credit and shall be liable for the full amount of tax assessed by this chapter, together with such interest and penalties, both civil and criminal, as are prescribed in this chapter.
(Ord. 564. Passed 12-12-77.)
181.16 SAVING CLAUSE.
   If any sentence, clause, section or part of this chapter or any tax against any individual or any of the several groups specified herein, is found to be unconstitutional, illegal or invalid, such unconstitutionality, illegality or invalidity shall affect only such clause, sentence, section or part of this chapter and shall not affect or impair the remaining provisions, sentences, clauses, sections or other parts of this chapter. It is hereby declared to be the intention of the Council of the Village of South Amherst that this chapter would have been adopted had such unconstitutional, illegal or invalid sentence, clause, section or part thereof not been included herein.
(Ord. 424. Passed 6-8-70.)
181.17 COLLECTION OF TAX AFTER TERMINATION OF CHAPTER.
   (a)   This chapter shall continue effective insofar as the levy of taxes is concerned until revoked 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 the said taxes levied in the aforesaid period 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 Sections 181.11 and 181.12.
 
   (b)   Annual returns for all or any part of the last effective year of this chapter shall be due on the date provided in Sections 181.05 and 181.06 as though the same were continuing.
(Ord. 424. Passed 6-8-70.)
181.18 PAYMENT PLAN AGREEMENTS.
   The Tax Administrator may enter into Payment Plan Agreements with delinquent taxpayers pursuant to a copy of the plan attached to Ordinance 1055 as Exhibit A as if fully rewritten herein. The fee to set up a payment plan is thirty dollars ($30.00), which the Board of Review may from time to time change.
(Ord. 1360-10. Passed 11-22-10.)
 
181.19 TAX INFORMATION CONFIDENTIAL.
   Any information gained as a result of returns, investigations, hearings, or verifications required or authorized by this chapter or by a charter or ordinance of a municipal corporation levying an income tax pursuant to this chapter is confidential, and no person shall 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 municipal corporation as authorized by this chapter or the charter or ordinance authorizing the levy. The Tax Administrator of the municipal corporation may furnish copies of returns filed under this chapter to the Internal Revenue Service and to the Tax Commissioner.
(Ord. 1360-10. Passed 11-22-10.)
 
181.20 ANNUAL REPORT BY LANDLORDS.
   (a)   All landlords, residential or commercial, having rental properties within the Village of South Amherst shall annually file a report in form and substance as required by the Village Tax Administrator. The report shall be filed not later than January 31 for the preceding year. The report shall include name(s), address(es), date(s) of occupancy, and forwarding address(es), if known, for all tenants occupying said rental properties for the preceding tax year.
 
   (b)   If such annual report is not received by the Village Tax Administrator on or before February 15th for the preceding tax year, the Administrator shall have authority to issue a subpoena to compel the landlord to provide such information.
(Ord. 1360-10. Passed 11-22-10.)
182.01 AUTHORITY TO LEVY TAX; PURPOSES OF TAX; RATE.
182.011 AUTHORITY TO LEVY TAX.
     (A)   The tax on income and the withholding tax established by this Chapter 182 are authorized by Article XVIII, Section 3 of the Ohio Constitution. The tax on income and the withholding tax established by this Chapter 182 are deemed to be levied in accordance with, and to be consistent with, the provisions and limitations of Ohio Revised Code 718 (ORC 718). This Chapter is deemed to incorporate the provisions of ORC 718.
   (B)   The tax is an annual tax levied on the income of every person residing in or earning or receiving income in the municipal corporation, and shall be measured by municipal taxable income. The Municipality shall tax income at a uniform rate. The tax is levied on Municipal Taxable Income, as defined herein.
(Ord. 1497-15. Passed 11-23-15.)
182.012 PURPOSES OF TAX; RATE
   (A)     To provide funds for the purpose of general municipal operations, improvement of local law protection, improvement of facilities by capital improvements of the Village of South Amherst there shall be, and is hereby, levied a tax on salaries, wages, commissions and other compensation, and on net profits as hereinafter provided.
   (B)     Rate of tax: An annual income tax for the purposes specified in Section 182.012 shall be imposed at the rate of one percent (1%) on and after January 1, 1971, and continuing indefinitely.
(Ord. 1497-15. Passed 11-23-15.)
182.013 ALLOCATION OF FUNDS
   (A)   The funds collected under the provisions of this chapter shall be applied for the following purposes, to-wit:
      (1)   Such part thereof as shall be necessary to defray all costs of collecting the taxes levied by this chapter and the cost of administering and enforcing the provisions thereof.
      (2)   The balance of the funds collected each year under the provisions of this chapter shall be paid into special funds which are hereby established for the following purposes:
         (a)   Purchase and maintenance of new and additional equipment for the Department of Public Service and Public Safety;
         (b)   Extension, enlargement or improvement of municipal services or facilities;
         (c)   Street improvement and repair;
         (d)   Construction, remodeling or enlargement of public buildings.
   
   (B) Council shall determine by resolution the amount or percentage of such tax receipts to be allocated annually to such special funds created by subsection (a) hereof. Council, if and when necessary, may appropriate monies from any or all of such special funds for public disaster or civil emergency, but in no event shall such appropriations exceed the actual need for such funds. Any unexpended balances from such funds so appropriated shall be returned to the special funds respectively from which appropriated.
(Ord. 1497-15. Passed 11-23-15.)
182.014 STATEMENT OF PROCEDURAL HISTORY; STATE MANDATED CHANGES TO MUNICIPAL INCOME TAX.
   (A)   Significant and wide-ranging amendments to ORC 718 were enacted by Am Sub HB 5, passed by the 130th General Assembly, and signed by Governor Kasich on December 19, 2014, and H.B. 5 required municipal corporations to conform to and adopt the provisions of ORC 718 in order to have the authority to impose, enforce, administer and collect a municipal income tax.
   (B)   As mandated by H.B. 5, municipal income tax Ordinance 1497-15, effective January 1, 2016, comprehensively amends Chapter 181 in accordance with the provisions of ORC 718 to allow the Municipality to continue the income tax and withholding tax administration and collection efforts on behalf of the Municipality.
(Ord. 1497-15. Passed 11-23-15.)
182.02 EFFECTIVE DATE.
   (A)   Ordinance 1497-15, effective January 1, 2016, and corresponding changes to ORC 718, apply to municipal taxable years beginning on or after January 1, 2016. All provisions of this Chapter 182 apply to taxable years beginning 2016 and succeeding taxable years.
   (B)   Ordinance 1497-15 does not repeal the existing sections of Chapter 181 for any taxable year prior to 2016, but rather amends Chapter 181 effective January 1, 2016. For municipal taxable years beginning before January 1, 2016, the Municipality shall continue to administer, audit, and enforce the income tax of the Municipality under ORC 718 and ordinances and resolutions of the Municipality as that chapter and those ordinances and resolutions existed before January 1, 2016.
(Ord. 1497-15. Passed 11-23-15.)
182.03 DEFINITIONS.
   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 Ohio Revised Code, 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 Ohio Revised Code 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 Ohio Revised Code.
   For purposes of this Section, the singular shall include the plural, and the masculine shall include the feminine and the gender-neutral.
   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 division 23(D) of this section, 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 per cent of intangible income deducted under division (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 division (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 (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 Ohio Revised Code;
      (H)   (i)   Except as limited by divisions (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 (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 per cent of the amount of the deduction otherwise allowed by division (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 division (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 division (1)(H) of this section.
         (v)   Nothing in division (1)(H)(iii)(a) of this section precludes a person from carrying forward, for 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 (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 (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 (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 (E)(3)(b) of Section 182.063 of this Chapter.
      (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 (E)(3)(b) of Section 182.063 of this Chapter.
   If the taxpayer is not a C corporation, is not a disregarded entity that has made the election described in division (47)(B) of this section, is not a publicly traded partnership that has made the election described in division (23)(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 (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 any of the following:
         (i)   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;
         (ii)   A full or partial denial of a refund request issued under Section 182.096 (B)(2) of this Chapter;
         (iii)   A Tax Administrator's denial of a taxpayer's request for use of an alternative apportionment method, issued under Section 182.062(B)(2) of this Chapter; or
         (iv)   A Tax Administrator's requirement for a taxpayer to use an alternative apportionment method, issued under Section 182.062(B)(3) of this Chapter.
         (v)   For purposes of division (2)(A)(i), (ii), (iii) and (iv) of this Section, an assessment shall commence the person's time limitation for making an appeal to the Local Board of Tax Review pursuant to Section 182.18 of this Chapter, and shall have "ASSESSMENT" written in all capital letters at the top of such finding.
      (B)   "ASSESSMENT" does not include notice(s) denying a request for refund issued under Section 182.096 (B)(3) of this Chapter, 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 (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 REVIEW" has same meaning as "Local Board of Tax Review".
   (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 Ohio Revised Code.
   (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 Ohio Revised Code.
   (8)   "COMPENSATION" means any form of remuneration paid to an employee for personal services.
   (9)   "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.
   (10)   "DOMICILE" means the true, fixed and permanent home of the taxpayer to which, whenever absent, the taxpayer intends to return.
   (11)   "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)   (i)   Except as provided in division (11)(B)(ii) of this section, intangible income;
         (ii)   A municipal corporation that taxed any type of intangible income on March 29, 1988, pursuant to Section 3 of S.B. 238 of the 116th general assembly, may continue to tax that type of income if a majority of the electors of the municipal corporation voting on the question of whether to permit the taxation of that type of intangible income after 1988 voted in favor thereof at an election held on November 8, 1988.
      (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 (11)(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 Ohio Revised Code to a person serving as a precinct election official to the extent that such compensation does not exceed one thousand dollars for the taxable year. Such compensation in excess of one thousand dollars 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)   Awards for personal injuries or for damages to property from insurance proceeds or otherwise, excluding compensation paid for lost salaries or wages or awards for 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 Ohio Revised Code. Division (11)(I) of this section does not apply for purposes of Chapter 5745. of the Ohio Revised Code.
      (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 (34) 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 distributive share of net profits of the S corporation, other than any part of the distributive 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)   All of the municipal taxable income earned by individuals under eighteen years of age.
         (i)   For tax years through 2023.
         (ii)   For tax years 2024 and after, the income of individuals under eighteen years of age.
      (P)   (i)   Except as provided in divisions (11)(P)(ii), (iii), and (iv) of this section, qualifying wages described in division (B)(1) or (E) of Section 182.052 of this Chapter 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 (11)(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 (11)(P)(i) of this section does not apply to qualifying wages that an employer elects to withhold under division (D)(2) of Section 182.052 of this Chapter
         (iv)   The exemption provided in division (11)(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 (B)(1) of Section 182.052 of this Chapter, 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 (E) of Section 182.052 of this Chapter, 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 (11)(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 (11)(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 twenty days in a taxable year.
         (ii)   The exemption provided in division (11)(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 Municipality.
            (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 (11)(Q)(ii)(b) of this section, "professional athlete," "professional entertainer," and "public figure" have the same meanings as in Section 182.052 of this Chapter.
         (iii)   Compensation to which division (11)(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 (11)(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 Ohio Revised Code 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 (11) 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.
   (12)   "FORM 2106" means internal revenue service form 2106 filed by a taxpayer pursuant to the Internal Revenue Code.
   (13)   "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, including a request for refund.
   (14)     "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 division (23)(D) of this section.
         (ii)   For the purposes of division (14)(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 (14)(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 (14)(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' distributive shares of net profits from S corporations are subject to tax in the municipal corporation as provided in division 11(N) or division 14(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 Municipality, 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. Credit for tax withheld or paid to another municipal corporation on such winnings paid to the municipal corporation where winnings occur is limited to the credit as specified in Section 182.081 of this Chapter.
      (E)   INTENTIONALLY LEFT BLANK
   (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, gambling winnings, or other similar games of chance.
   (16)   "INTERNAL REVENUE CODE" means the "Internal Revenue Code of 1986," 100 Sta. 2085, 26 U.S.C.A. 1, as amended.
   (17)   "LIMITED LIABILITY COMPANY" means a limited liability company formed under Chapter 1705 of the Ohio Revised Code or under the laws of another state.
   (18)   "LOCAL BOARD OF TAX REVIEW" and "BOARD OF TAX REVIEW" means the entity created under Section 182.18 of this Chapter.
   (19)   "MUNICIPAL CORPORATION" means, in general terms, a status conferred upon a local government unit, by state law giving the unit certain autonomous operating authority such as the power of taxation, power of eminent domain, police power and regulatory power, and 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 Ohio Revised Code.
   (20)   (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 182.062 of this Chapter, 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 a Municipality other than a qualified municipal corporation, income reduced by exempt income to the extent otherwise included in income, then reduced as provided in division (20)(B) of this section, and further reduced by any pre-2017 net operating loss carryforward available to the individual for the Municipality.
            (b)   For an individual who is a resident of a qualified municipal corporation, Ohio adjusted gross income reduced by income exempted, and increased by deductions excluded, by the qualified municipal corporation from the qualified municipal corporation's tax on or before December 31, 2013. If a qualified municipal corporation, on or before December 31, 2013, exempts income earned by individuals who are not residents of the qualified municipal corporation and net profit of persons that are not wholly located within the qualified municipal corporation, such individual or person shall have no municipal taxable income for the purposes of the tax levied by the qualified municipal corporation and may be exempted by the qualified municipal corporation from the requirements of section 718.03 of the Ohio Revised Code.
         (iii)   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 Municipality under Section 182.062 of this Chapter, then reduced as provided in division (20)(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 (20)(A)(ii)(a) or (iii) 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. 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.
   (21)   "MUNICIPALITY" means the same as the Village of South Amherst,
   (22)   "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.
   (23)   (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 this division, the net operating loss carried forward shall be calculated and deducted in the same manner as provided in division (1)(H) of this section.
      (C)   For the purposes of this chapter, and notwithstanding division (23)(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)   (i)   For purposes of this chapter, "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.
         (ii)   For the purposes of this chapter, and not withstanding any other provision of this chapter, the net profit of a publicly traded partnership that makes the election described in division (23)(D) of this section shall be taxed as if the partnership were a C corporation, and shall not be treated as the net profit or income of any owner of the partnership.
         (iii)   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 in one or more municipal corporations in this state may elect to be treated as a C corporation for municipal income tax purposes. The publicly traded partnership shall make the election in every municipal corporation in which the partnership is subject to taxation on its net profits. The election shall be made on the annual tax return filed in each such municipal corporation. Once the election is made, the election is binding for a five-year period beginning with the first taxable year of the initial election. The election continues to be binding for each subsequent five-year period unless the taxpayer elects to discontinue filing municipal income tax returns as a C corporation for municipal purposes under division (D)(iv) of this section.
         (iv)   An election to discontinue filing as a C corporation must be made in the first year following the last year of a five-year election period in effect under division (D)(iii) of this section. The election to discontinue filing as a C corporation is binding for a five-year period beginning with the first taxable year of the election and continues to be binding for each subsequent five-year period unless the taxpayer elects to discontinue filing municipal income tax returns as a partnership for municipal purposes. An election to discontinue filing as a partnership must be made in the first year following the last year of a five-year election period.
         (v)   The publicly traded partnership shall not be required to file the election with any municipal corporation in which the partnership is not subject to taxation on its net profits, but division (D) of this section applies to all municipal corporations in which an individual owner of the partnership resides.
         (vi)   The individual owners of the partnership not filing as a C Corporation shall be required to file with their municipal corporation of residence, and report partnership distribution of net profit.
   (24)   "NONRESIDENT" means an individual that is not a resident of the Municipality.
   (25)    "OHIO BUSINESS GATEWAY" means the online computer network system, created under section 125.30 of the Ohio Revised Code, that allows persons to electronically file business reply forms with state agencies and includes any successor electronic filing and payment system.
   (26)   "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.
   (27)   "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.
   (28)   "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.
   (29)   "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.
   (30)   "POSTAL SERVICE" means the United States postal service, or private delivery service delivering documents and packages within an agreed upon delivery schedule, or any other carrier service delivering the item.
   (31)   "POSTMARK DATE," "DATE OF POSTMARK," and similar terms include the date recorded and marked by a delivery service and recorded electronically to a database kept in the regular course if its business and marked on the cover in which the payment or document is enclosed, the date on which the payment or document was given to the delivery service for delivery
   (32)   (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 such 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.
   (33)   "QUALIFIED MUNICIPAL CORPORATION" means a municipal corporation that, by resolution or ordinance adopted on or before December 31, 2011, adopted Ohio adjusted gross income, as defined by section 5747.01 of the Ohio Revised Code, as the income subject to tax for the purposes of imposing a municipal income tax.
   (34)   "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 (34)(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 (34)(B)(iii) 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 of 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 (34)(B) of this section or section 718.03 of the Ohio Revised Code, as that section existed before the effective date of H.B. 5 of the 130th general assembly, March 23, 2015.
   (35)   "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 per cent 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 per cent 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 (35)(D) of this section, provided the taxpayer owns directly, indirectly, beneficially, or constructively, at least fifty per cent 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 (35)(A) to (C) of this section have been met.
   (36)   "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 per cent" shall be substituted for "5 percent" wherever "5 percent" appears in section 1563(e) of the Internal Revenue Code.
   (37)   “RESIDENT" means an individual who is domiciled in the Municipality as determined under Section 182.042 of this Chapter.
   (38)   "S CORPORATION" means a person that has made an election under subchapter S of Chapter 1 of Subtitle A of the Internal Revenue Code for its taxable year.
   (39)   “SCHEDULE C" means internal revenue service schedule C (form 1040) filed by a taxpayer pursuant to the Internal Revenue Code.
   (40)   "SCHEDULE E" means internal revenue service schedule E (form 1040) filed by a taxpayer pursuant to the Internal Revenue Code.
   (41)   "SCHEDULE F" means internal revenue service schedule F (form 1040) filed by a taxpayer pursuant to the Internal Revenue Code.
   (42)   "SINGLE MEMBER LIMITED LIABILITY COMPANY" means a limited liability company that has one direct member.
   (43)   "SMALL EMPLOYER" means any employer that had total revenue of less than five hundred thousand dollars 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; 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.
   (44)   "TAX ADMINISTRATOR" means the individual charged with direct responsibility for administration of an income tax levied by a municipal corporation in accordance with this chapter, and also includes the following:
      (A)   A municipal corporation acting as the agent of another municipal corporation;
      (B)   A person retained by a municipal corporation to administer a tax levied by the municipal corporation, but only if the municipal corporation does not compensate the person in whole or in part on a contingency basis;
      (C)   The Central Collection Agency (CCA) or the Regional Income Tax Agency (RITA) or their successors in interest, or another entity organized to perform functions similar to those performed by the Central Collection Agency and the Regional Income Tax Agency.
   (45)   "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 .
   (46)   "TAXABLE YEAR" means the corresponding tax reporting period as prescribed for the taxpayer under the Internal Revenue Code.
   (47)   (A)   "TAXPAYER" means a person subject to a tax levied on income by a municipal corporation in accordance with this chapter. "Taxpayer" does not include a grantor trust or, except as provided in division (47)(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 section 718.01 of the Ohio Revised Code as this 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 (47)(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 four hundred thousand dollars.
   (48)   "TAXPAYERS' RIGHTS AND RESPONSIBILITIES" means the rights provided to taxpayers in sections 718.11 , 718.12 , 718.19, 718.23, 718.36, 718.37, 718.38, 5717.011 , and 5717.03 of the Ohio Revised Code and any corresponding ordinances of the Municipality, and the responsibilities of taxpayers to file, report, withhold, remit, and pay municipal income tax and otherwise comply with Chapter 718 of the Ohio Revised Code and resolutions, ordinances, and rules and regulations adopted by a municipal corporation for the imposition and administration of a municipal income tax.
   (49)   "VIDEO LOTTERY TERMINAL" has the same meaning as in section 3770.21 of the Ohio Revised Code.
   (50)   "VIDEO LOTTERY TERMINAL SALES AGENT" means a lottery sales agent licensed under Chapter 3770. of the Ohio Revised Code to conduct video lottery terminals on behalf of the state pursuant to section 3770.21 of the Ohio Revised Code. (Ord. 1783-23. Passed 11-13-23.)
182.04 INCOME SUBJECT TO TAX FOR INDIVIDUALS.
182.041 DETERMINING MUNICIPAL TAXABLE INCOME FOR INDIVIDUALS.
   (A)   "Municipal Taxable Income" for a resident of the Municipality is calculated as follows:
      (1)   “Income" reduced by "Exempt Income" to the extent such exempt income is otherwise included in income, reduced by allowable employee business expense deduction as found in division (20)(B) of Section 182.03 of this Chapter, further reduced by any "Pre-2017 Net Operating Loss Carryforward" equals "Municipal Taxable Income".
         (a)    "Income" is defined in Section 182.03 (14) of this Chapter.
            (i)    "Qualifying Wages" is defined in Section 182.03(34).
            (ii)   "Net profit" is included in "income", and is defined in Section 182.03 (23) of this Chapter. This section also provides that the net operating loss carryforward shall be calculated and deducted in the same manner as provided in division (1)(H) of Section 182.03. Treatment of net profits received by an individual taxpayer from rental real estate is provided in Section 182.062(E).
            (iii)   Section 182.03(14) provides the following: offsetting and net operating loss carryforward treatment in (14)(A)(ii)(a); resident's distributive share of net profit from pass through entity treatment in (14)(A)(ii)(b); treatment of S Corporation distributive share of net profit in the hands of the shareholder in (14)(A)(iii); restriction of amount of loss permitted to be carried forward for use by taxpayer in a subsequent taxable year in (14)(A)(iv).
            (iv)   "Pass Through Entity" is defined in Section 182.03(27).
         (b)   "Exempt Income" is defined in Section 182.03 (11) of this Chapter.
         (c)   Allowable employee business expense deduction is described in (20)(B) of Section 182.03 of this Chapter, and is subject to the limitations provided in that section.
         (d)   "Pre-2017 Net Operating Loss Carryforward" is defined in Section 182.03 (32) of this Chapter
   
   (B)   "Municipal Taxable Income" for a nonresident of the Municipality is calculated as follows:
      (1)   "Income" reduced by "Exempt Income" to the extent such exempt income is otherwise included in income, as applicable, apportioned or sitused to the Municipality as provided in Section 182.062 of this Chapter, reduced by allowable employee business expense deduction as found in (20)(B) of Section 182.03 of this Chapter, further reduced by any "Pre-2017 Net Operating Loss Carryforward" equals "Municipal Taxable Income".
         (a)   "Income" is defined in Section 182.03(14) of this Chapter.
            (i)    "Qualifying Wages" is defined in Section 182.03(34).
            (ii)   "Net profit" is included in "income", and is defined in Section 182.03(23) of this Chapter. This section also provides that the net operating loss carryforward shall be calculated and deducted in the same manner as provided in division (1)(H) of Section 182.03. "Net profit" for a nonresident individual includes any net profit of the nonresident, but excludes the distributive share of net profit or loss of only pass through entity owned directly or indirectly by the nonresident.
            (iii)    "Pass Through Entity" is defined in Section 182.03(27).
         (b)   "Exempt Income" is defined in Section 182.03(11) of this Chapter.
         (c)   "Apportioned or sitused to the Municipality as provided in Section 182.062 of this Chapter" includes the apportionment of net profit income attributable to work done or services performed in the Municipality. Treatment of net profits received by an individual taxpayer from rental real estate is provided in Section 182.062(E).
         (d)   "Allowable employee business expense deduction" as described in (20)(B) of Section 182.03 of this Chapter, is subject to the limitations provided in that section. For a nonresident of the Municipality, the deduction is limited to the extent the expenses are related to the performance of personal services by the nonresident in the Municipality.
         (e)   "Pre-2017 Net Operating Loss Carryforward" is defined in Section 182.03(32) of this Chapter.
            (Ord. 1497-15. Passed 11-23-15.)
 
182.042 DOMICILE.
   (A)    As used in this section:
      (1)   "Domicile" means the true, fixed and permanent home of the taxpayer to which whenever absent, the taxpayer intends to return.    
      (2)   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.
      (3)   An individual may rebut the presumption of domicile described in division (A)(1) 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.
   (B)    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:
      (1)    The individual's domicile in other taxable years;
      (2)    The location at which the individual is registered to vote;
      (3)    The address on the individual's driver's license;
      (4)    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;
      (5)   The location and value of abodes owned or leased by the individual;
      (6)   Declarations, written or oral, made by the individual regarding the individual's residency;
      (7)   The primary location at which the individual is employed.
      (8)   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 or state where the educational institution is located;
      (9)   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. For purposes of this section, the State's contact period test or bright-line test and resulting determination have no bearing on municipal residency or domicile.
   (C) All applicable factors are provided in Ohio Revised Code Section 718.012.
(Ord. 1497-15. Passed 11-23-15.)
182.043 EXEMPTION FOR MEMBER OR EMPLOYEE OF GENERAL ASSEMBLY AND CERTAIN JUDGES.
   (A)    Only the municipal corporation of residence shall be permitted to levy a tax on the income of any member or employee of the Ohio General Assembly, including the Lieutenant Governor, whose income is received as a result of services rendered as such member or employee and is paid from appropriated funds of this state.
   (B)    Only the municipal corporation of residence and the city of Columbus shall levy a tax on the income of the Chief Justice or a Justice of the Supreme Court received as a result of services rendered as the Chief Justice or Justice. Only the municipal corporation of residence shall levy a tax on the income of a judge sitting by assignment of the Chief Justice or on the income of a district court of appeals judge sitting in multiple locations within the district, received as a result of services rendered as a judge.
(Ord. 1497-15. Passed 11-23-15.)
182.05 COLLECTION AT SOURCE.
   
182.051 COLLECTION AT SOURCE; WITHHOLDING FROM QUALIFYING WAGES.
   (A)   (1)   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. The tax shall be withheld at the rate specified in Section 182.02 of this Chapter, of 1%. 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.
      (2)   In addition to withholding the amounts required under division (A)(1) of this section, an employer, agent of an employer, or other payer may also deduct and withhold, on the request of an employee, taxes for the municipal corporation in which the employee is a resident.
   (B)   (1)   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, along with any report required by the Tax Administrator to accompany such payment, according to the following schedule:
         (a)   Any employer, agent of an employer, or other payer not required to make payments under division (B)(1)(b) of this section of taxes required to be deducted and withheld shall make quarterly payments to the Tax Administrator not later than the fifteenth day of the month following the end of each calendar quarter.
          (b)   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 municipal corporation in the preceding calendar year exceeded $2,399.00 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 $200.00. Payment under division (B)(1)(b) of this section shall be made so that the payment is received by the Tax Administrator not later than fifteen days after the last day of each month.
      (c)   Intentionally left blank
      (d)   Intentionally left blank
      
   (C)    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 the Municipality as the return required of an employee whose sole income subject to the tax under this chapter is the qualifying wages reported by the employee's employer, agent of an employer, or other payer, unless the Municipality requires all resident individual taxpayers to file a tax return under section 182.091 of this Chapter,
   (D)    An employer, agent of an employer, or other payer is not required to withhold municipal 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.
   (E)   (1)    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.
      (2)   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.
   (F)    Compensation deferred before June 26, 2003, is not subject to any municipal corporation income tax or municipal 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.
   (G)    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.
   (H)    On or before the last day of February of each year, an employer shall file a Withholding Reconciliation Return with the Tax Administrator listing:
      (1)    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:
      (2)    The amount of tax withheld, if any, from each such employee's qualifying wage;
      (3)    The total amount of qualifying wages paid to such employee during the preceding calendar year;
      (4)    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;
      (5)    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;
      (6)    Any other information as may be required by the Tax Administrator.
   (I)    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.
   (J)    An employer is required to deduct and withhold municipal income tax on tips and gratuities received by the employer's employees and constituting qualifying wages 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.
   (K)    A 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.
(Ord. 1497-15. Passed 11-23-15.)
182.052 COLLECTION AT SOURCE; OCCASIONAL ENTRANT.
   (A)    The following terms as used in this section:
      (1)   "Employer" includes a person that is a related member to or of an employer.
      (2)   "Professional athlete" means an athlete who performs services in a professional athletic event for wages or other remuneration.
      (3)   "Professional entertainer" means a person who performs services in the professional performing arts for wages or other remuneration on a per-event basis.
      (4)   "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.
      (5)   "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.
      (6)   "Worksite location" means a construction site or other temporary worksite in this state at which the employer provides services for more than twenty days during the calendar year. "Worksite location" does not include the home of an employee.
      (7)   "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 (B)(1)(a) 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 deemed in accordance with division (B)(2) of this section, except that "location" shall be substituted for "municipal corporation" wherever "municipal corporation" appears in that division.
   (B)   (1)   Subject to divisions (C), (E), (F), and (G) of this section, an employer is not required to withhold municipal income tax on qualifying wages paid to an employee for the performance of personal services in a municipal corporation that imposes such a tax if the employee performed such services in the municipal corporation on twenty or fewer days in a calendar year, unless one of the following conditions applies:
         (a)   The employee's principal place of work is located in the Municipality.
         (b)   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 this state at which the employer provides services that can reasonably be expected by the employer to last more than twenty days in a calendar year. Services can "reasonably be expected by the employer to last more than twenty days" if either of the following applies at the time the services commence:
            (i)   The nature of the services are such that it will require more than twenty days of actual services to complete the services;
            (ii)   The agreement between the employer and its customer to perform services at a location requires the employer to perform actual services at the location for more than twenty days.
         (c)   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 182.051 of this Chapter.
         (d)   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 within the Municipality.
      (2)   For the purposes of division (B)(1) of this section, an employee shall be considered to have spent a day performing services in a municipal corporation only if the employee spent more time performing services for or on behalf of the employer in that municipal corporation 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:
         (a)   Traveling to the location at which the employee will first perform services for the employer for the day;
         (b)   Traveling from a location at which the employee was performing services for the employer to any other location;
         (c)   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;
         (d)   Transporting or delivering property described in division (B)(2)(c) 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;
         (e)   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.
   (C)    If the principal place of work of an employee is located in a municipal corporation that imposes an income tax in accordance with this chapter, the exception from withholding requirements described in division (B)(1) 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 the municipal corporation in which the employee's principal place of work is located.
   (D)   (1)   Except as provided in division (D)(2) of this section, if, during a calendar year, the number of days an employee spends performing personal services in a municipal corporation exceeds the twenty-day threshold described in division (B)(1) of this section, the employer shall withhold and remit tax to that municipal corporation for any subsequent days in that calendar year on which the employer pays qualifying wages to the employee for personal services performed in that municipal corporation.
      (2)   An employer required to begin withholding tax for a municipal corporation under division (D)(1) of this section may elect to withhold tax for that municipal corporation for the first twenty days on which the employer paid qualifying wages to the employee for personal services performed in that municipal corporation.
      (3)   If an employer makes the election described in division (D)(2) of this section, the taxes withheld and paid by such an employer during those first twenty days to the municipal corporation in which the employee's principal place of work is located are refundable to the employee.
   (E)    Without regard to the number of days in a calendar year on which an employee performs personal services in any municipal corporation, an 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 municipal corporation in which the employer's fixed location is located if the employer qualifies as a small employer as defined in Section 182.03 of this Chapter. To determine whether an employer qualifies as a small employer for a taxable year, a Tax Administrator may require the employer to provide the Tax Administrator with the employer's federal income tax return for the preceding taxable year.
   (F)    Divisions (B)(1) and (D) 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 182.051 of this Chapter.
(Ord. 1497-15. Passed 11-23-15.)
182.053 COLLECTION AT SOURCE; CASINO AND VLT.
    (A)    The Municipality shall require a casino facility or a casino operator, as defined in Section 6(C)(9) of Article XV, Ohio Constitution, and section 3772.01 of the Ohio Revised Code, respectively, or a lottery sales agent conducting video lottery terminals sales on behalf of the state to withhold and remit municipal income tax with respect to amounts other than qualifying wages as provided in this section.
   (B)    If a person's winnings at a casino facility are an amount for which reporting to the internal revenue service of the amount is required by section 6041 of the Internal Revenue Code, as amended, the casino operator shall deduct and withhold municipal income tax from the person's winnings at the rate of the tax imposed by the municipal corporation in which the casino facility is located.
   (C)    Amounts deducted and withheld by a casino operator are held in trust for the benefit of the municipal corporation to which the tax is owed.
      (1)   On or before the tenth day of each month, the casino operator shall file a return electronically with the Tax Administrator of the Municipality, providing the name, address, and social security number of the person from whose winnings amounts were deducted and withheld, the amount of each such deduction and withholding during the preceding calendar month, the amount of the winnings from which each such amount was withheld, the type of casino gaming that resulted in such winnings, and any other information required by the Tax Administrator. With this return, the casino operator shall remit electronically to the Municipality all amounts deducted and withheld during the preceding month.
      (2)   Annually, on or before the thirty-first day of January, a casino operator shall file an annual return electronically with the Tax Administrator of the municipal corporation in which the casino facility is located, indicating the total amount deducted and withheld during the preceding calendar year. The casino operator shall remit electronically with the annual return any amount that was deducted and withheld and that was not previously remitted. If the name, address, or social security number of a person or the amount deducted and withheld with respect to that person was omitted on a monthly return for that reporting period, that information shall be indicated on the annual return.
      (3)   Annually, on or before the thirty-first day of January, a casino operator shall issue an information return to each person with respect to whom an amount has been deducted and withheld during the preceding calendar year. The information return shall show the total amount of municipal income tax deducted from the person's winnings during the preceding year. The casino operator shall provide to the Tax Administrator a copy of each information return issued under this division. The administrator may require that such copies be transmitted electronically.
      (4)   A casino operator that fails to file a return and remit the amounts deducted and withheld shall be personally liable for the amount withheld and not remitted. Such personal liability extends to any penalty and interest imposed for the late filing of a return or the late payment of tax deducted and withheld.
      (5)   If a casino operator sells the casino facility or otherwise quits the casino business, the amounts deducted and withheld along with any penalties and interest thereon are immediately due and payable. The successor shall withhold an amount of the purchase money that is sufficient to cover the amounts deducted and withheld along with any penalties and interest thereon until the predecessor casino operator produces either of the following:
         (a)   A receipt from the Tax Administrator showing that the amounts deducted and withheld and penalties and interest thereon have been paid;
         (b)   A certificate from the Tax Administrator indicating that no amounts are due.
      If the successor fails to withhold purchase money, the successor is personally liable for the payment of the amounts deducted and withheld and penalties and interest thereon.
      (6)   The failure of a casino operator to deduct and withhold the required amount from a person's winnings does not relieve that person from liability for the municipal income tax with respect to those winnings.
   (D)    If a person's prize award from a video lottery terminal is an amount for which reporting to the internal revenue service is required by section 6041 of the Internal Revenue Code, as amended, the video lottery sales agent shall deduct and withhold municipal income tax from the person's prize award at the rate of the tax imposed by the municipal corporation in which the video lottery terminal facility is located.
   (E)    Amounts deducted and withheld by a video lottery sales agent are held in trust for the benefit of the municipal corporation to which the tax is owed.
      (1)   The video lottery sales agent shall issue to a person from whose prize award an amount has been deducted and withheld a receipt for the amount deducted and withheld, and shall obtain from the person receiving a prize award the person's name, address, and social security number in order to facilitate the preparation of returns required by this section.
      (2)   On or before the tenth day of each month, the video lottery sales agent shall file a return electronically with the Tax Administrator of the Municipality providing the names, addresses, and social security numbers of the persons from whose prize awards amounts were deducted and withheld, the amount of each such deduction and withholding during the preceding calendar month, the amount of the prize award from which each such amount was withheld, and any other information required by the Tax Administrator. With the return, the video lottery sales agent shall remit electronically to the Tax Administrator all amounts deducted and withheld during the preceding month.
      (3)   A video lottery sales agent shall maintain a record of all receipts issued under division (E) of this section and shall make those records available to the Tax Administrator upon request. Such records shall be maintained in accordance with section 5747.17 of the Ohio Revised Code and any rules adopted pursuant thereto.
      (4)   Annually, on or before the thirty-first day of January, each video lottery terminal sales agent shall file an annual return electronically with the Tax Administrator of the municipal corporation in which the facility is located indicating the total amount deducted and withheld during the preceding calendar year. The video lottery sales agent shall remit electronically with the annual return any amount that was deducted and withheld and that was not previously remitted. If the name, address, or social security number of a person or the amount deducted and withheld with respect to that person was omitted on a monthly return for that reporting period, that information shall be indicated on the annual return.
      (5)   Annually, on or before the thirty-first day of January, a video lottery sales agent shall issue an information return to each person with respect to whom an amount has been deducted and withheld during the preceding calendar year. The information return shall show the total amount of municipal income tax deducted and withheld from the person's prize award by the video lottery sales agent during the preceding year. A video lottery sales agent shall provide to the Tax Administrator of the municipal corporation a copy of each information return issued under this division. The Tax Administrator may require that such copies be transmitted electronically.
      (6)   A video lottery sales agent who fails to file a return and remit the amounts deducted and withheld is personally liable for the amount deducted and withheld and not remitted. Such personal liability extends to any penalty and interest imposed for the late filing of a return or the late payment of tax deducted and withheld.
   (F)    If a video lottery sales agent ceases to operate video lottery terminals, the amounts deducted and withheld along with any penalties and interest thereon are immediately due and payable. The successor of the video lottery sales agent that purchases the video lottery terminals from the agent shall withhold an amount from the purchase money that is sufficient to cover the amounts deducted and withheld and any penalties and interest thereon until the predecessor video lottery sales agent operator produces either of the following:
      (1)   A receipt from the Tax Administrator showing that the amounts deducted and withheld and penalties and interest thereon have been paid;
      (2)   A certificate from the Tax Administrator indicating that no amounts are due.
   If the successor fails to withhold purchase money, the successor is personally liable for the payment of the amounts deducted and withheld and penalties and interest thereon.
   (G)    The failure of a video lottery sales agent to deduct and withhold the required amount from a person's prize award does not relieve that person from liability for the municipal income tax with respect to that prize award.
   (H)    If a casino operator or lottery sales agent files a return late, fails to file a return, remits amounts deducted and withheld late, or fails to remit amounts deducted and withheld as required under this section, the Tax Administrator of a municipal corporation may impose the following applicable penalty:
      (1)   For the late remittance of, or failure to remit, tax deducted and withheld under this section, a penalty equal to fifty per cent of the tax deducted and withheld;
      (2)   For the failure to file, or the late filing of, a monthly or annual return, a penalty of five hundred dollars for each return not filed or filed late. Interest shall accrue on past due amounts deducted and withheld at the rate prescribed in section 5703.47 of the Ohio Revised Code.
   (I)    Amounts deducted and withheld on behalf of a municipal corporation shall be allowed as a credit against payment of the tax imposed by the municipal corporation and shall be treated as taxes paid for purposes of section 182.07 of this Chapter. This division applies only to the person for whom the amount is deducted and withheld.
   (J)    The Tax Administrator shall prescribe the forms of the receipts and returns required under this section.
(Ord. 1497-15. Passed 11-23-15.)
182.06 INCOME SUBJECT TO NET PROFIT TAX.
182.061 DETERMINING MUNICIPAL TAXABLE INCOME FOR TAXPAYERS WHO ARE NOT INDIVIDUALS.
   "Municipal Taxable Income" for a taxpayer who is not an individual for the Municipality is calculated as follows:
   (A)   "Income" reduced by "Exempt Income" to the extent otherwise included in income, multiplied by apportionment, further reduced by any "Pre-2017 Net Operating Loss Carryforward" equals "Municipal Taxable Income".
      (1)   "Income" for a taxpayer that is not an individual means the "Net Profit" of the taxpayer.
         (i)   "Net Profit" for a person other than an individual is defined in Section 182.03(23).
         (ii)   "Adjusted Federal Taxable Income" is defined in Section 182.03(1) of this Chapter.
      (2)   "Exempt Income" is defined in Section 182.03(11) of this Chapter.
      (3)   “Apportionment" means the apportionment as determined by Section 182.062 of this Chapter.   
      (4)   "Pre-2017 Net Operating Loss Carryforward" is defined in Section 182.03 (32) of this Chapter.
         (Ord. 1497-15. Passed 11-23-15.)
182.062 NET PROFIT; INCOME SUBJECT TO NET PROFIT TAX; ALTERNATIVE APPORTIONMENT.
   This section 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 Ohio Revised Code.
   (A)   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:
      (1)   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;
      (2)   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 182.052 of this Chapter;
      (3)   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.
   (B)   (1)   If the apportionment factors described in division (A) 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:
         (a)    Separate accounting;
         (b)    The exclusion of one or more of the factors;
         (c)   The inclusion of one or more additional factors that would provide for a more fair apportionment of the income of the taxpayer to the Municipality;
         (d)   A modification of one or more of the factors.
      (2)   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 division (A) of Section 182.19 of this Chapter.
      (3)   A Tax Administrator may require a taxpayer to use an alternative apportionment method as described in division (B)(1) of this section only by issuing an assessment to the taxpayer within the period prescribed by division (A) of Section 182.19 of this Chapter.
      (4)   Nothing in division (B) of this section nullifies or otherwise affects any alternative apportionment arrangement approved by a Tax Administrator or otherwise agreed upon by both the Tax Administrator and taxpayer before January 1, 2016.
   (C)    As used in division (A)(2) 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:
      (1)   A location that is owned, controlled, or used by, rented to, or under the possession of one of the following:
         (a)    The employer;
         (b)   A vendor, customer, client, or patient of the employer, or a related member of such a vendor, customer, client, or patient;
         (c)   A vendor, customer, client, or patient of a person described in division (C)(1)(b) of this section, or a related member of such a vendor, customer, client, or patient.
      (2)   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;
      (3)   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 (C)(1) or (2) of this section solely in order to avoid or reduce the employer's municipal income tax liability. If a 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.
   (D)    For the purposes of division (A)(3) of this section, receipts from sales and rentals made and services performed shall be sitused to a municipal corporation as follows:
      (1)   Gross receipts from the sale of tangible personal property shall be sitused to the municipal corporation in which the sale originated. For the purposes of this division, a sale of property originates in a municipal corporation if, regardless of where title passes, the property meets any of the following criteria:
         (a)   The property is shipped to or delivered within the municipal corporation from a stock of goods located within the municipal corporation.
         (b)   The property is delivered within the municipal corporation from a location outside the municipal corporation, provided 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.
         (c)   The property is shipped from a place within the municipal corporation to purchasers outside the municipal corporation, provided that the taxpayer is not, through its own employees, regularly engaged in the solicitation or promotion of sales at the place where delivery is made.
      (2)   Gross receipts from the sale of services shall be sitused to the municipal corporation to the extent that such services are performed in the municipal corporation.
      (3)    To the extent included in income, gross receipts from the sale of real property located in the municipal corporation shall be sitused to the municipal corporation.
      (4)   To the extent included in income, gross receipts from rents and royalties from real property located in the municipal corporation shall be sitused to the municipal corporation.
      (5)   Gross receipts from rents and royalties from tangible personal property shall be sitused to the municipal corporation based upon the extent to which the tangible personal property is used in the municipal corporation.
   (E)    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 tax only by the municipal corporation in which the property generating the net profit is located and the municipal corporation in which the individual taxpayer that receives the net profit resides.
   A municipal corporation 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.
   (F)   (1)    Except as provided in division (F)(2) of this section, 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 a municipal corporation based upon the ratio of the commissions the agent or broker received from the sale, purchase, or lease of real estate located in the municipal corporation to the commissions received from the sale, purchase, or lease of real estate everywhere in the taxable year.
      (2)   An individual who is a resident of a municipal corporation that imposes a municipal income tax shall report the individual's net profit from all real estate activity on the individual's annual tax return for that municipal corporation. The individual may claim a credit for taxes the individual paid on such net profit to another municipal corporation to the extent that such credit is allowed under Section 182.081 of this Chapter.
      (3)   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.
   (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 the 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 income tax in accordance with this chapter. An employee or owner may have more than ove 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 182.04 of this Chapter, on qualifying wages paid to an employee for the performance of personal services at the 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)    The 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 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 of (F)(1)(c) of this section, and not withstanding 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 the 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 182.04 of this Chapter.
   (H)    INTENTIONALLY LEFT BLANK.
   (I)   INTENTIONALLY LEFT BLANK.
      (Ord. 1783-23. Passed 11-13-23.)
182.063 CONSOLIDATED FEDERAL INCOME TAX RETURN.
   (A)    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 (A)(1) of this section.
      (4)   "Incumbent local exchange carrier" has the same meaning as in section 4927.01 of the Revised Code.
      (5)   "Local exchange telephone service" has the same meaning as in section 5727.01 of the Revised Code.
   (B)   (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 municipal 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.
         (a)   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.
         (b)   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 (B)(2) of this section; or
         (c)   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 (B)(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 (B)(1) or (2) of this section is binding on all members of the affiliated group of corporations subject to a municipal income tax.
   (C)    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 municipal 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 municipal corporation. A taxpayer that is required to file a consolidated municipal income tax return for a taxable year shall file a consolidated municipal 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.
   (D)    A taxpayer shall prepare a consolidated municipal 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 consolidat2ed federal income tax return required to be filed by the common parent of the affiliated group of which the taxpayer is a member.
   (E)   (1)   Except as otherwise provided in divisions (E)(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 182.03(1) of this Chapter, 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 municipal income tax return shall make any adjustment otherwise required under division (1) of 182.03 of this Chapter 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 per cent 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 municipal 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 Section 182.062 of this Chapter, exclude the property, payroll, and gross receipts of the pass-through entity in the computation of the affiliated group's net profit sitused to a municipal corporation. 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 Section 182.062 of this Chapter, 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 municipal corporation. 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 per cent 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 Section 182.062 of this Chapter, exclude the property, payroll, and gross receipts of the pass-through entity in the computation of the affiliated group's net profit sitused to a municipal corporation;
         (b)   The pass-through entity shall be subject to municipal income taxation as a separate taxpayer in accordance with this chapter on the basis of the entity's net profits that would otherwise be included in the consolidated federal taxable income of the affiliated group.
   (F)    Corporations filing a consolidated municipal income tax return shall make the computations required under Section 182.062 of this Chapter 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.
   (G)    Each corporation filing a consolidated municipal income tax return is jointly and severally liable for any tax, interest, penalties, fines, charges, or other amounts imposed by a municipal corporation in accordance with this chapter 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.
   (H)    Corporations and their affiliates that made an election or entered into an agreement with a municipal corporation before January 1, 2016, to file a consolidated or combined tax return with such municipal corporation 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. 1497-15. Passed 11-23-15.)
182.064 TAX CREDIT FOR BUSINESSES THAT FOSTER NEW JOBS IN OHIO.
   The Municipality, by ordinance, may grant a refundable or nonrefundable credit against its tax on income to a taxpayer to foster job creation in the Municipality. If a credit is granted under this section, it shall be measured as a percentage of the new income tax revenue the Municipality derives from new employees of the taxpayer and shall be for a term not exceeding fifteen years. Before the Municipality passes an ordinance granting a credit, the Municipality and the taxpayer shall enter into an agreement specifying all the conditions of the credit.
(Ord. 1497-15. Passed 11-23-15.)
182.065 TAX CREDITS TO FOSTER JOB RETENTION.
   The Municipality, by ordinance, may grant a refundable or nonrefundable credit against its tax on income to a taxpayer for the purpose of fosterig job retention in the Municipality. If a credit is granted under this section, it shall be measured as a percentage of the income tax revenue the Municipality derives from the retained employees of the taxpayer, and shall be for a term not exceeding fifteen years. Before the Municipality passes an ordinance allowing such a credit, the Municipality and the taxpayer shall enter into an agreement specifying all the conditions of the credit.
(Ord. 1497-15. Passed 11-23-15.)
182.07 DECLARATION OF ESTIMATED TAX.
   (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 a municipal corporation's income tax for the current taxable year.
      (2)   "Tax liability" means the total taxes due to a municipal corporation 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 $200.00. For the purposes of this section:
         (a)   Taxes withheld from qualifying wages shall be considered as paid to the municipal corporation for which the taxes were withheld in equal amounts on each payment date. If the taxpayer establishes the dates on which all amounts were actually withheld, the amounts withheld 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.
         (c)   A taxpayer having a taxable year of less than twelve months shall make a declaration under rules prescribed by the Tax Administrator.
         (d)   Taxes withheld by a casino operator or by a lottery sales agent under section 718.031 of the Ohio Revised Code are deemed to be paid to the municipal corporation for which the taxes were withheld on the date the taxes are withheld from the taxpayer's winnings.
      (2)   Taxpayers filing joint returns shall file joint declarations of estimated taxes.
      (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 182.091 of this Chapter or on or before the fifteenth day of the fourth month of the first taxable year 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 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 or Tax Administrator, 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 day of the fourth month after the beginning of the taxable year, twenty-two and one-half per cent of the tax liability for the taxable year;
         (b)   On or before the fifteenth day of the sixth month after the beginning of the taxable year, forty-five per cent of the tax liability for the taxable year;
         (c)   On or before the fifteenth day of the ninth month after the beginning of the taxable year, sixty-seven and one-half per cent of the tax liability for the taxable year;
         (d)   On or before the fifteenth day of the twelfth month of the taxable year, ninety per cent of the tax liability for the taxable year.
      (2)   A taxpayer may amend a declaration under rules prescribed by the Tax Administrator. 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. The amended declaration must be filed on the next applicable due date as outlined in (C)(1)(a) through (d) of this section.
      (3)   On or before the fifteenth 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 182.091 of this Chapter.
         (a)   For taxpayers who are individuals, or who are not individuals and are reporting and filing on a calendar year basis, the annual tax return is due on the same date as the filing of the federal tax return, unless extended pursuant to division (G) of section 5747.08 of the Revised Code.
         (b)   For taxpayers who are not individuals, and are reporting and filing on a fiscal year basis or any period other than a calendar year, the annual return is due on the fifteenth day of the fourth month following the end of the taxable year or period.
      (4)   An amended declaration is required whenever the taxpayer's estimated tax liability changes during the taxable year. A change in estimated tax liability may either increase or decrease the estimated tax liability for the taxable year.
   (D)   (1)   In the case of any underpayment of any portion of a tax liability, penalty and interest may be imposed pursuant to Section 182.10 of this Chapter 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 per cent 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 per cent 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 per cent 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 per cent 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 per cent 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 per cent 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 municipal corporation under Section 182.091 of this Chapter 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.
   (F)    A Tax Administrator may waive the requirement for filing a declaration of estimated taxes for any class of taxpayers after finding that the waiver is reasonable and proper in view of administrative costs and other factors.
(Ord. 1497-15. Passed 11-23-15.)
182.08 CREDIT FOR TAX PAID.
182.081 CREDIT FOR TAX PAID TO ANOTHER MUNICIPALITY.
    A taxpayer, subject to tax in more than one municipality on the same income, who has complied with the provisions of the Chapter, shall be allowed a credit towards the Village of South Amherst income tax on such income as provided herein:
      (A)    When a resident of South Amherst is subject to and has paid or acknowledged liability for a municipal income tax in another municipality on the same income taxable under this chapter, such South Amherst resident shall nonetheless still be liable to the Village of South Amherst, pursuant to the terms of this section, to pay nine tenths of one percent of such taxable income to the Village of South Amherst.
   (B)    When a nonresident of South Amherst is subject to the tax imposed by this chapter, and is also subject to tax on the same income in the municipality of his residence, he shall not be allowed any credit or claim of refund, nor will the Village of South Amherst acknowledge or allow any claim for refund of any portion of such tax so levied. (Ord. 1734-22. Passed 6-27-22.)
182.082 REFUNDABLE CREDIT FOR QUALIFYING LOSS.
   (A)    As used in this section:
      (1)   "Nonqualified deferred compensation plan" means a compensation plan described in section 3121(v)(2)(C) of the Internal Revenue Code.
      (2)   (a)   Except as provided in division (A)(2)(b) of this section, "qualifying loss" means the excess, if any, of the total amount of compensation the payment of which is deferred pursuant to a nonqualified deferred compensation plan over the total amount of income the taxpayer has recognized for federal income tax purposes for all taxable years on a cumulative basis as compensation with respect to the taxpayer's receipt of money and property attributable to distributions in connection with the nonqualified deferred compensation plan.
         (b)   If, for one or more taxable years, the taxpayer has not paid to one or more municipal corporations income tax imposed on the entire amount of compensation the payment of which is deferred pursuant to a nonqualified deferred compensation plan, then the "qualifying loss" is the product of the amount resulting from the calculation described in division (A)(2)(a) of this section computed without regard to division (A)(2)(b) of this section and a fraction the numerator of which is the portion of such compensation on which the taxpayer has paid income tax to one or more municipal corporations and the denominator of which is the total amount of compensation the payment of which is deferred pursuant to a nonqualified deferred compensation plan.
         (c)   With respect to a 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.
      (3)   "Qualifying tax rate" means the applicable tax rate for the taxable year for the which the taxpayer paid income tax to a municipal corporation with respect to any portion of the total amount of compensation the payment of which is deferred pursuant to a nonqualified deferred compensation plan. 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 municipal corporation each year with respect to the nonqualified deferred compensation plan.
   (B)   (1)    Except as provided in division (D) of this section, a refundable credit shall be allowed against the income tax imposed by a municipal corporation for each qualifying loss sustained by a taxpayer during the taxable year. The amount of the credit shall be equal to the product of the qualifying loss and the qualifying tax rate.
      (2)   A taxpayer shall claim the credit allowed under this section from each municipal corporation to which the taxpayer paid municipal income tax with respect to the nonqualified deferred compensation plan in one or more taxable years.
      (3)   If a taxpayer has paid tax to more than one municipal corporation 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.
      (4)   In no case shall the amount of the credit allowed under this section exceed the cumulative income tax that a taxpayer has paid to a municipal corporation for all taxable years with respect to the nonqualified deferred compensation plan.
   (C)   (1)   For purposes of this section, municipal corporation income tax that has been withheld with respect to a nonqualified deferred compensation plan shall be considered to have been paid by the taxpayer with respect to the nonqualified deferred compensation plan.
      (2)   Any municipal income tax that has been refunded or otherwise credited for the benefit of the taxpayer with respect to a nonqualified deferred compensation plan shall not be considered to have been paid to the municipal corporation by the taxpayer.
   (D)    The credit allowed under this section is allowed only to the extent the taxpayer's qualifying loss is attributable to:
      (1)   The insolvency or bankruptcy of the employer who had established the nonqualified deferred compensation plan; or
      (2)   The employee's failure or inability to satisfy all of the employer's terms and conditions necessary to receive the nonqualified deferred compensation.
         (Ord. 1497-15. Passed 11-23-15.)
182.083 CREDIT FOR PERSON WORKING IN JOINT ECONOMIC DEVELOPMENT DISTRICT OR ZONE.
   A 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 Ohio Revised Code to the same extent that it grants a credit against its tax on income to its residents who are employed in another municipal corporation, pursuant to Section 182.081 of this Chapter.
(Ord. 1497-15. Passed 11-123-15.)
182.084 CREDIT FOR TAX BEYOND STATUTE FOR OBTAINING REFUND.
   (A)   Income tax that has been deposited or paid to the Municipality, but should have been deposited or paid to another municipal corporation, is allowable by the Municipality as a refund, but is subject to the three-year limitation on refunds as provided in Section 182.096 of this Chapter.
   (B)   Income tax that should have been deposited or paid to the Municipality, but was deposited or paid to another municipal corporation, shall be subject to collection and recovery by the Municipality. To the extent a refund of such tax or withholding is barred by the limitation on refunds as provided in section 182.096, the Municipality will allow a non-refundable credit equal to the tax or withholding paid to the other municipality against the income tax the Municipality claims is due. If the Municipality's tax rate is higher, the tax representing the net difference of the tax rates is also subject to collection by the Municipality, along with any penalty and interest accruing during the period of nonpayment.
   (C)   No carryforward of credit will be permitted when the overpayment is beyond the three-year limitation for refunding of same as provided in Section 182.096 of this Chapter.
   (D)   Nothing in this section requires a Municipality to allow credit for tax paid to another municipal corporation if the Municipality has reduced credit for tax paid to another municipal corporation. Section 182.081 of this Chapter regarding any limitation on credit shall prevail. (Ord. 1497-15. Passed 11-23-15.)
182.09 ANNUAL RETURN.
   
182.091 RETURN AND PAYMENT OF TAX.
   (A)   (1)   An annual Municipal 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.
      (2)   The Tax Administrator shall accept on behalf of all nonresident individual taxpayers a return filed by an employer, agent of an employer, or other payer located in the Municipality under subsection 182.051(C) of this Chapter 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.
      (3)   All resident individual taxpayers, 18 years of age and older, shall file an annual municipal income tax return with the Municipality, regardless of income or liability.
   (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 in accordance with this chapter, 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. Such duly authorized agent, guardian, conservator, fiduciary, or other person charged with the care of the person or property of that individual shall provide, with the filing of the return, appropriate documentation to support that they are authorized to file a return or notice on behalf of the taxpayer. This notice shall include any legally binding authorizations, and contact information including name, address, and phone number of the duly authorized agent, guardian, conservator, fiduciary, or other person.
   (D)    Returns or notices required of an estate or a trust shall be completed and filed by the fiduciary of the estate or trust. Such fiduciary shall provide, with the filing of the return, appropriate documentation to support that they are authorized to file a return or notice on behalf of the taxpayer. This notice shall include any legally binding authorizations, and contact information including name, address, and phone number of the fiduciary.
   (E)    No municipal corporation shall deny spouses the ability to file a joint return.
   (F)   (1)    Each return required to be filed under this section 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, and 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)   A taxpayer who is an individual is required to include, with each annual return, amended return, or request for refund required under this section, copies of only 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 or refund request, any other documentation necessary to support the refund request or 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)   A taxpayer that is not an individual is required 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.
      (4)   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 or a portal provided by Municipality. The department of taxation shall publish a method of electronically submitting the documents required under this division through the Ohio business gateway on or before January 1, 2016. The department shall transmit all documents submitted electronically under this division to the appropriate Tax Administrator.
      (5)   After a taxpayer files a tax return, the Tax Administrator shall 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.
      (6)   Any other documentation, including schedules, other municipal income tax returns, or other supporting documentation necessary to verify credits, income, losses, or other pertinent factors on the return shall also be included to avoid delay in processing, or disallowance by the Tax Administrator of undocumented credits or losses.
   (G)   (1)    (a)   Except as otherwise provided in this chapter, each 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 Ohio Revised Code. 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 or Tax Administrator. 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 income tax 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 or period. 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 or Tax Administrator.
      (2)   If the Tax Administrator considers it necessary in order to ensure the payment of the tax imposed by the Municipality in accordance with this chapter, the Tax Administrator may require taxpayers to file returns and make payments otherwise than as provided in this section, including taxpayers not otherwise required to file annual returns.
      (3)   With respect to taxpayers to whom Section 182.092 of this Chapter applies, to the extent that any provision in this division conflicts with any provision in Section 182.092 of this Chapter, the provision in Section 182.092 of this Chapter prevails.
   (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 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) and (4) of this section.
   (I)    This division shall not apply to payments required to be made under division (B)(1)(b) of Section 182.051 of this Chapter.
      (1)   If any report, claim, statement, or other document required to be filed, or any payment required to be made, within a prescribed period or on or before a prescribed date under this chapter is delivered after that period or that to the Tax Administrator or other municipal official with which the report, claim, statement, or other document is required to be filed, or to which the payment is required to be made, the date of the postmark stamped on the cover in which the report, claim, statement, or other document, or payment is mailed shall be deemed to be the date of delivery or the date of payment. "The date of 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)   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. For purposes of this section, "submitted the payment" means the date which the taxpayer has designated for the delivery of payment, which may or may not be the same date as the date the payment was initiated by the taxpayer.
   (J)    The amounts withheld for the Municipality by an employer, the agent of an employer, or other payer as described in Section 182.051 of this Chapter shall be allowed to the recipient of the compensation as credits against payment of the tax imposed on the recipient 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 section 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. The return or instructions accompanying the return shall indicate that by checking the box the taxpayer authorizes the Tax Administrator to contact the preparer or other person concerning questions that arise during the examination or other review of the return and authorizes the preparer or other person only to provide the Tax Administrator with information that is missing from the return, to contact the Tax Administrator for information about the examination or other review of the return or the status of the taxpayer's refund or payments, and to respond to notices about mathematical errors, offsets, or return preparation that the taxpayer has received from the Tax Administrator and has shown to the preparer or other person. Authorization by the taxpayer of another person to communicate with the Tax Administrator about matters pertaining to the return does not preclude the Tax Administrator from contacting the taxpayer regarding such matters.
   (L)    The Tax Administrator of the Municipality shall accept for filing a generic form of any income tax return, report, or document required by the Municipality in accordance with this Chapter, provided that the generic form, once completed and filed, contains all of the information required by ordinances, resolutions, or rules adopted by the Municipality or Tax Administrator, and provided that the taxpayer or tax return preparer filing the generic form otherwise complies with the provisions of this Chapter and of the Municipality's ordinance or resolution governing the filing of returns, reports, or documents.
   (M)    When income tax returns, reports, or other documents require the signature of a tax return preparer, the Tax Administrator shall accept a facsimile of such a signature in lieu of a manual signature.
   (N)   (1)   As used in this division, "worksite location" has the same meaning as in Section 182.052 of this chapter.
      (2)   A person may notify a tax administrator that the person does not expect to be a taxpayer with respect to the municipal corporation for a taxable year if both of the following conditions apply:
         (a)   The person was required to file a tax return with the municipal corporation for the immediately preceding taxable year because the person performed services at a worksite location within the municipal corporation, and the person has filed all appropriate and required returns and remitted all applicable income tax and withholding payments as provided by this chapter. The tax administrator is not required to accept an affidavit from a taxpayer who has not complied with the provisions of this chapter.
         (b)   The person no longer provides services in the municipal corporation, and does not expect to be subject to the municipal corporation's income tax for the taxable year.
            The person shall provide the notice in a signed affidavit that briefly explains the person's circumstances, including the location of the previous worksite location and the last date on which the person performed services or made any sales within the municipal corporation. The affidavit also shall include the following statement: "The affiant has no plans to perform any services within the municipal corporation, make any sales in the municipal corporation, or otherwise become subject to the tax levied by the municipal corporation during the taxable year. If the affiant does become subject to the tax levied by the municipal corporation for the taxable year, the affiant agrees to be considered a taxpayer and to properly register as a taxpayer with the municipal corporation, if such a registration is required by the municipal corporation's resolutions, ordinances, or rules." The person shall sign the affidavit under penalty of perjury.
         (c)   If a person submits an affidavit described in division (N)(2) of this section, the tax administrator shall not require the person to file any tax return for the taxable year unless the tax administrator possesses information that conflicts with the affidavit or if the circumstances described in the affidavit change, or the taxpayer has engaged in activity which results in work being performed, services provided, sales made, or other activity that results in municipal taxable income reportable to the Municipality in the taxable year. It shall be the responsibility of the taxpayer to comply with the provisions of this chapter relating to the reporting and filing of municipal taxable income on an annual municipal income tax return, even if an affidavit has been filed with the tax administrator for the taxable year. Nothing in division (N) of this section prohibits the tax administrator from performing an audit of the person.
            (Ord. 1788-23. Passed 11-27-23.)
182.092 RETURN AND PAYMENT OF TAX; INDIVIDUALS SERVING IN COMBAT ZONE.
   (A)    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 in accordance with this chapter during the period of the member's or civilian's duty service and for one hundred eighty 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.
   (B)   (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 one hundred eighty-first day after the applicant's active duty or service terminates. Except as provided in division (B)(3) of this section, the Tax Administrator may prescribe such contract terms as the Tax Administrator considers appropriate.
      (2)   If the Tax Administrator ascertains 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 Municipality before the one hundred eighty-first day after the applicant's active duty or service terminates.
      (3)    Taxes paid pursuant to a contract entered into under division (B)(1) of this section are not delinquent. The Tax Administrator shall not require any payments of penalties or interest in connection with those taxes for the extension period.
   (C)   (1)   Nothing in this division denies to any person described in this division the application of divisions (A) and (B) 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 the Municipality in accordance with this chapter. The length of any extension granted under division (C)(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 section, "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 the payment of which is extended in accordance with division (C)(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 (C)(2)(a) of this section in calculating the penalty or interest due on any unpaid tax.
   (D)    For each taxable year to which division (A), (B), or (C) of this section applies to a taxpayer, the provisions of divisions (B)(2) and (3) or (C) 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.
(Ord. 1497-15. Passed 11-23-15.)
182.093 USE OF OHIO BUSINESS GATEWAY; TYPES OF FILINGS AUTHORIZED.
   (A)    Any taxpayer subject to municipal income taxation with respect to the taxpayer's net profit from a business or profession may file any municipal income tax return or, 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.
   (B)    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.
   (C)   Nothing in this section affects the due dates for filing employer withholding tax returns or deposit of any required tax.
   (D)    The use of the Ohio Business Gateway by municipal corporations, taxpayers, or other persons does not affect the legal rights of municipalities or taxpayers as otherwise permitted by law. The State of Ohio shall not be a party to the administration of municipal income taxes or to an appeal of a municipal income tax matter, except as otherwise specifically provided by law.
   (E)    Nothing in this section shall be construed as limiting or removing the authority of any municipal corporation to administer, audit, and enforce the provisions of its municipal income tax.
(Ord. 1497-15. Passed 11-23-15.)
182.094 EXTENSION OF TIME TO FILE.
   (A)    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 a municipal income tax return. The extended due date of the municipal income tax return shall be the fifteenth 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 the 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 chapter is not an extension of the time to pay any tax due unless the Tax Administrator grants an extension of that date.
      (1)   A copy of the federal extension request shall be included with the filing of the municipality's income tax return.
      (2)   A taxpayer that has not requested or received a six-month extension for filing the taxpayer's federal income tax return may request that the Tax Administrator grant the taxpayer a six-month extension of the date for filing the taxpayer's municipal income tax return. If the request is received by the Tax Administrator on or before the date the municipal income tax return is due, the Tax Administrator shall grant the taxpayer's requested extension.
   (B)   Any taxpayer that qualifies for an automatic federal extension for a period other than six-months for filing the taxpayer's federal income tax return shall automatically receive an extension for the filing of a municipal income tax return. The extended due date of the municipal income tax return shall be the same as that of the extended federal income tax return.
   (C)    If the State Tax Commissioner extends for all taxpayers the date for filing state income tax returns under division (G) of section 5747.08 of the Ohio Revised Code, a taxpayer shall automatically receive an extension for the filing of a municipal income tax return. The extended due date of the municipal income tax return shall be the same as the extended due date of the state income tax return.
   (D)    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.
   (E)    If a taxpayer receives an extension for the filing of a municipal income tax return under division (A)(2), (C), or (D) of this section, the tax administrator shall not make any inquiry or send any notices 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 (E) of this section, the municipal corporation shall reimburse the taxpayer for any reasonable costs incurred to respond to such inquiry or notice, up to one hundred fifty dollars ($150.00).
   Division (E) of this section does not apply to an extension received under division (A)(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 (A)(2) of this section or failed to file for an extension under division (A)(2) of this section or failed to file for an extension under
(Ord. 1788-23 Passed 11-27-23.)
182.095 AMENDED RETURNS
   (A)    (1)   A taxpayer shall file an amended return with the Tax Administrator in such form as the Tax Administrator requires if any of the facts, figures, computations, or attachments required in the taxpayer's annual return to determine the tax due levied by the Municipality in accordance with this chapter must be altered.
      (2)   Within sixty days after the final determination of any federal or state tax liability affecting the taxpayer's municipal tax liability, that taxpayer shall make and file an amended municipal return showing income subject to the municipal income tax based upon such final determination of federal or state tax liability, and pay any additional municipal income tax shown due thereon or make a claim for refund of any overpayment, unless the tax or overpayment is ten dollars or less.   
      (3)   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, such amount need not accompany the amended return. Except as provided under division (B)(2) of this section, the amended return shall not 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 unless the applicable statute of limitations for civil actions or prosecutions under Section 182.19 of this Chapter 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.
   (C)   (1)   In the case of an overpayment, a request for refund may be filed under this division within the period prescribed by division (A)(2) of section 182.19 of this Chapter 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 ten dollars or less, no refund need be paid by the Municipality to the taxpayer. Except as set forth in division (C)(2) of this section, a request filed under this division shall claim refund of overpayments resulting from alterations to only 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 182.096 of this Chapter. Except as set forth in division (C)(2) of this section, the request shall not reopen those facts, figures, computations, or attachments that are not affected, either directly or indirectly, by the adjustment to the taxpayer's federal or state income tax return.
      (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.
         (Ord. 1497-15. Passed 11-23-15.)
182.096 REFUNDS.
   (A)    Upon receipt of a request for a refund, the Tax Administrator of the Municipality, 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 Municipality:
      (1)    Overpayments of more than $10.00;
      (2)   Amounts paid erroneously if the refund requested exceeds $10.00.
   (B)   (1)   Except as otherwise provided in this chapter, returns setting forth a request for refund shall be filed with the Tax Administrator, within three years after the tax was due or paid, whichever is later. Any documentation that substantiates the taxpayer's claim for a refund must be included with the return filing. Failure to remit all documentation, including schedules, other municipal income tax returns, or other supporting documentation necessary to verify credits, income, losses or other pertinent factors on the return will cause delay in processing, and / or disallowance of undocumented credits or losses.
      (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 (B)(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 182.18 of this Chapter.
   (C)    A request for a refund that is received after the last day for filing specified in division (B) 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.
   (D) 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 ninety days after the final filing date of the annual return or ninety 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 division (A)(4) of Section 182.10 of this Chapter.
   (E)    As used in this section, "withholding tax" has the same meaning as in section 182.10 of this Chapter.
(Ord. 1497-15. Passed 11-23-15.)
182.10 PENALTY, INTEREST, FEES, AND CHARGES.
   (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 such resolutions, ordinances, codes, directives, instructions, and rules impose or directly or indirectly address the levy, payment, remittance, or filing requirements of a municipal income tax.
      (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" mean any income tax, estimated income tax, and withholding tax imposed by a municipal corporation 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 per cent, plus five per cent. 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 a Tax Administrator or municipal corporation 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 shall apply 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 for taxable years beginning 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,, as adopted from time to time before January 1, 2016 of this Municipality..
   (C)   Should any taxpayer, employer, agent of the employer, or other payer for any reason fails, 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 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, the Municipality may impose a monthly penalty of twenty-five dollars ($25.00) 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 one hundred fifty dollars ($150.00) for each failure.
         (b)    For tax years ending on or after January 1, 2023, with respect to returns other than estimated income tax returns, the Village may impose a penalty not exceeding $25 for each failure to timely file each return, regardless of the liability shown thereon, except that the 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)   (EDITOR’S NOTE: Former subsection (D) was deleted by Ordinance 1783-23, passed November 13, 2023.)
   (E)   With respect to income taxes, estimated income taxes, withholding taxes, and returns, the Municipality shall not refund or credit any penalty, amount of interest, charges, or additional fees that were properly imposed or collected before January 1, 2016.
   (F)   The Tax Administrator may, in the Tax Administrator's sole discretion, abate or partially abate penalties or interest imposed under this section when the Tax Administrator deems such abatement or partial abatement to be appropriate. Such abatement or partial abatement shall be properly documented and maintained on the record of the taxpayer who received benefit of such abatement or partial abatement.
   (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. 1783-23. Passed 11-13-23.)
182.11 AUDIT.
   (A)    At or before the commencement of an audit, as defined in Section 182.03(3) of this Chapter, the Tax Administrator shall provide to the taxpayer a written description of the roles of the Tax Administrator and of the taxpayer during an audit and a statement of the taxpayer's rights, including any right to obtain a refund of an overpayment of 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 arising from the audit.
(Ord. 1497-15. Passed 11-23-15.)
182.12 ROUNDING.
   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. 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, rounding down to the nearest whole dollar. If a person chooses to round amounts entered on a document, the person shall round all amounts entered on the document.
(Ord. 1497-15. Passed 11-23-15.)
182.13 AUTHORITY AND POWERS OF THE TAX ADMINISTRATOR.
182.131 AUTHORITY OF TAX ADMINISTRATOR; ADMINISTRATIVE POWERS OF THE TAX ADMINISTRATOR.
   The Tax Administrator has the authority to perform all duties and functions necessary and appropriate to implement the provisions of this Chapter, including without limitation:
   (A)   Exercise all powers whatsoever of an inquisitorial 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; provided that 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 a municipal corporation income tax ordinance or resolution adopted in accordance with this chapter;
   (B)   Appoint agents and prescribe their powers and duties;
   (C)   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;
   (D)   Exercise the authority provided by law, including orders from bankruptcy courts, relative to remitting or refunding taxes, including penalties and interest thereon, illegally or erroneously imposed or collected, or for any other reason overpaid, and, in addition, the Tax Administrator may investigate any claim of overpayment and make a written statement of the Tax Administrator's findings, and, if the Tax Administrator finds that there has been an overpayment, approve and issue a refund payable to the taxpayer, the taxpayer's assigns, or legal representative as provided in this chapter;
   (E)   Exercise the authority provided by law relative to consenting to the compromise and settlement of tax claims;
   (F)   Exercise the authority provided by law relative to the use of alternative apportionment methods by taxpayers in accordance with Section 182.062 of this Chapter;
   (G)   Make all tax findings, determinations, computations, assessments 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, redetermine, or correct any tax findings, determinations, computations, assessments or orders the Tax Administrator has made, but the Tax Administrator shall not review, redetermine, or correct any tax finding, determination, computation, assessment or order which the Tax Administrator has made for which an appeal has been filed with the Local Board of Tax Review or other appropriate tribunal, unless such appeal or application is withdrawn by the appellant or applicant, is dismissed, or is otherwise final;
   (H)   Destroy any or all returns or other tax documents in the manner authorized by law;
   (I)   Enter into an agreement with a taxpayer to simplify the withholding obligations described in Section 182.051 of this Chapter.
      (Ord. 1497-15. Passed 11-23-15.)
182.132 AUTHORITY OF TAX ADMINISTRATOR; COMPROMISE OF CLAIM AND PAYMENT OVER TIME.
   (A)     As used in this section, "claim" means a claim for an amount payable to the Municipality that arises pursuant to the municipal income tax imposed in accordance with this chapter.
   (B)    The Tax Administrator may do either of the following if such action is in the best interests of the Municipality:
      (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, upon such terms and conditions as the Tax Administrator may require.
   (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 inure to the benefit of only the parties to the compromise or agreement, and shall not extinguish or otherwise affect the liability of any other person.
   (E)    (1)   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.
      (2)   The Tax Administrator shall have sole discretion to determine whether or not penalty, interest, charges or applicable fees will be assessed through the duration of any compromise or payment-over-time agreement.
   (F)   The Tax Administrator may require that the taxpayer provide detailed financial documentation and information, in order to determine whether or not a payment-over-time agreement will be authorized. The taxpayer's failure to provide the necessary and required information by the Tax Administrator shall preclude consideration of a payment-over-time agreement. (Ord. 1497-15. Passed 11-23-15.)
182.133 AUTHORITY OF TAX ADMINISTRATOR; RIGHT TO EXAMINE.
   (A)   The 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 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. 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.
   
   (B)    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 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 of a municipal corporation 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.
   (C)    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.
   (D)    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 and state income tax returns under this section shall fail to comply.
(Ord. 1497-15. Passed 11-23-15.)
182.134 AUTHORITY OF TAX ADMINISTRATOR; REQUIRING IDENTIFYING INFORMATION.
   (A)    The Tax Administrator may require 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.
   (B)   (1)   If the Tax Administrator makes a request for identifying information and the Tax Administrator does not receive valid identifying information within thirty days of making the request, nothing in this chapter prohibits the Tax Administrator from imposing a penalty upon the person to whom the request was directed pursuant to Section 182.10 of this Chapter, in addition to any applicable penalty described in Section 182.99 of this Chapter.
      (2)   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 (A) of this section within thirty days after filing the next tax document requiring such identifying information, nothing in this chapter prohibits the Tax Administrator from imposing a penalty pursuant to Section 182.10 of this Chapter.
      (3)   The penalties provided for under divisions (B)(1) and (2) 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 182.99 of this Chapter for a violation of 182.15 of this Chapter, and any other penalties that may be imposed by the Tax Administrator by law.
         (Ord. 1497-15. Passed 11-23-15.)
182.14 CONFIDENTIALITY.
   (A)    Any information gained as a result of returns, investigations, hearings, or verifications required or authorized by ORC 718 or by the charter or ordinance of the Municipality 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 ORC 718 or the charter or ordinance authorizing the levy. The Tax Administrator of the Municipality or a designee thereof may furnish copies of returns filed or otherwise received under this chapter and other related tax information to the Internal Revenue Service, the State 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. 1497-15. Passed 11-23-15.)
182.15 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 municipal corporation 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. 1497-15. Passed 11-23-15.)
182.16 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 as to whether or how certain income, source of income, or a certain activity or transaction will be taxed. The written response of the Tax Administrator shall be an "opinion of the Tax Administrator" and shall bind the Tax Administrator, in accordance with divisions (C), (G), and (H) of this section, provided all of the following conditions are satisfied:
      (1)   The taxpayer's request fully and accurately describes the specific facts or circumstances relevant to a determination of the taxability of the income, source of income, activity, or transaction, and, if an activity or transaction, all parties involved in the activity or transaction are clearly identified by name, location, or other pertinent facts.
      (2)   The request relates to a tax imposed by the Municipality in accordance with this Chapter.
      (3)   The Tax Administrator's response is signed by the Tax Administrator and designated as an "opinion of the Tax Administrator."
   (C)    An opinion of the Tax Administrator shall remain in effect and shall protect the taxpayer for whom the opinion was prepared and who reasonably relies on it from liability for any taxes, penalty, or interest otherwise chargeable on the activity or transaction specifically held by the Tax Administrator's opinion to be taxable in a particular manner or not to be subject to taxation for any taxable years that may be specified in the opinion, or until the earliest of the following dates:
      (1)   The effective date of a written revocation by the Tax Administrator sent to the taxpayer by certified mail, return receipt requested. The effective date of the revocation shall be the taxpayer's date of receipt or one year after the issuance of the opinion, whichever is later;
      (2)   The effective date of any amendment or enactment of a relevant section of the Ohio Revised Code, uncodified state law, or the Municipality's income tax ordinance that would substantially change the analysis and conclusion of the opinion of the Tax Administrator;
      (3)   The date on which a court issues an opinion establishing or changing relevant case law with respect to the Ohio Revised Code, uncodified state law, or the Municipality's income tax ordinance;
      (4)   If the opinion of the Tax Administrator was based on the interpretation of federal law, the effective date of any change in the relevant federal statutes or regulations, or the date on which a court issues an opinion establishing or changing relevant case law with respect to federal statutes or regulations;
      (5)   The effective date of any change in the taxpayer's material facts or circumstances;
      (6)   The effective date of the expiration of the opinion, if specified in the opinion.
   (D)   (1)   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.
      (2)   If the taxpayer knowingly has misrepresented the pertinent facts or omitted material facts with intent to defraud the Municipality in order to obtain a more favorable opinion, the taxpayer may be in violation of section 182.15 of this Chapter.
   (E)    If a Tax Administrator provides written advice under this section, the opinion shall include a statement that:
      (1)   The tax consequences stated in the opinion may be subject to change for any of the reasons stated in division (C) of this section;
      (2)    It is the duty of the taxpayer to be aware of such changes.
   (F)    A Tax Administrator may refuse to offer an opinion on any request received under this section.
   (G)    This section binds a Tax Administrator only with respect to opinions of the Tax Administrator issued on or after January 1, 2016.
   (H)    An opinion of a Tax Administrator binds that 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.
   (I)    A Tax Administrator shall make available the text of all opinions issued under this section, except those opinions prepared for a taxpayer who has requested that the text of the opinion remain confidential. In no event shall the text of an opinion be made available until the Tax Administrator has removed all information that identifies the taxpayer and any other parties involved in the activity or transaction.
   (J)    An opinion of the Tax Administrator issued under this section or a refusal to offer an opinion under subsection (F) may not be appealed.
(Ord. 1497-15. Passed 11-23-15.)
182.17 ASSESSMENT; APPEAL BASED ON PRESUMPTION OF DELIVERY.
   (A)   (1)    The Tax Administrator shall serve an assessment either by personal service, by certified mail, or by a delivery service authorized under section 5703.056 of the Ohio Revised Code.
(2)   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. Such alternative delivery method must be authorized by the person subject to the assessment.
      (3)   Once service of the assessment has been made by the Tax Administrator or other municipal official, or the designee of either, the person to whom the assessment is directed may protest the ruling of that assessment by filing an appeal with the Local Board of Tax Review within sixty days after the receipt of service. The delivery of an assessment of the Tax Administrator as prescribed in Section 718.18 of the Ohio Revised Code is prima facie evidence that delivery is complete and that the assessment is served.
   (B)   (1)   A person may challenge the presumption of delivery and service as set forth in this division. A person disputing the presumption of delivery and service under this section bears the burden of proving by a preponderance of the evidence that the address to which the assessment was sent was not an address with which the person was associated at the time the Tax Administrator originally mailed the assessment by certified mail. 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 twenty per cent, 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 (B)(1) of this section, and if that assessment is subject to collection and is not otherwise appealable, the person must do so within sixty days after the initial contact by the Tax Administrator or other municipal 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 Review.
         (Ord. 1497-15. Passed 11-23-15.)
182.18 LOCAL BOARD OF TAX REVIEW; APPEAL TO LOCAL BOARD OF TAX REVIEW.
   (A)   (1)   The legislative authority of the Municipality shall maintain a Local Board of Tax Review to hear appeals as provided in Ohio Revised Code Chapter 718.
      (2)   The Local Board of Tax Review shall consist of three members. The three members of the Local Board of Tax Review may be domiciled in the Municipality, but the appointing authority may consider membership from individuals who are not domiciled within the Municipality.
   Two members shall be appointed by the Village Council and 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 Mayor. 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.
      (3)   The term for members of the Local Board of Tax Review shall be two years. There is no limit on the number of terms that a member may serve should the member be reappointed by the Village Council. The board member appointed by the Mayor shall serve at the discretion of the Mayor.
      (4)   Members of the board of tax review appointed by the Village Council may be removed by majority vote for malfeasance, misfeasance, or nonfeasance in office. To remove such a member, the Village Council 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 Village Council on the charges is final and not appealable.
      (5)   A member of the board who, for any reason, ceases to meet the qualifications for the position prescribed by this section shall resign immediately by operation of law.
      (6)   A vacancy in an unexpired term shall be filled in the same manner as the original appointment within sixty 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 shall impair the power and authority of the remaining members to exercise all the powers of the board.
      (7)   If a member is temporarily unable to serve on the board due to a conflict of interest, illness, absence, or similar reason, the Village Council legislative authority or top administrative official that appointed the member shall appoint another individual to temporarily serve on the board in the member's place. This appointment 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, and to whom the appeal should be directed.
   (C)    Any person who has been issued an assessment may appeal the assessment to the board by filing a request with the board. 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 sixty days after the taxpayer receives the assessment.
   (D)    The Local Board of Tax Review shall schedule a hearing to be held within sixty 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 and/or may be represented by an attorney at law, certified public accountant, or other representative. The board may allow a hearing to be continued as jointly agreed to by the parties. In such a case, the hearing must be completed within one hundred twenty days after the first day of the hearing unless the parties agree otherwise.
   (E)    The board may affirm, reverse, or modify the Tax Administrator's assessment or any part of that assessment. The board shall issue a final determination on the appeal within ninety days after the board'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 fifteen days after issuing the final determination. The taxpayer or the Tax Administrator may appeal the board's final determination as provided in section 5717.011 of the Ohio Revised Code.
   (F)   The Local Board of Tax Review created pursuant to this section shall adopt rules governing its procedures, including a schedule of related costs, and shall keep a record of its transactions. The rules governing the Local Board of Tax Review procedures shall be in writing, and may be amended as needed by the Local Board of Tax Review. Such records are not public records available for inspection under section 149.43 of the Ohio Revised Code. For this reason, any documentation, copies of returns or reports, final determinations, or working papers for each case must be maintained in a secure location under the control of the Tax Administrator. No member of the Local Board of Tax Review may remove such documentation, copies of returns or reports, final determinations, or working papers from the hearing. Hearings requested by a taxpayer before a Local Board of Tax Review created pursuant to this section are not meetings of a public body subject to section 121.22 of the Ohio Revised Code. For this reason, such hearings shall not be open to the public, and only those parties to the case may be present during the hearing. (Ord. 1497-15. Passed 11-23-15.)
182.19 ACTIONS TO RECOVER; STATUTE OF LIMITATIONS.
   (A)   (1)   (a)   Civil actions to recover municipal income taxes and penalties and interest on municipal income taxes shall be brought within the latter 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 a Local Board of Tax Review the request described in Section 182.18 of this Chapter. That date shall not be affected by any subsequent decision, finding, or holding by any administrative body or court that the Local Board of Tax Review with which the aggrieved person filed the request 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 Local Board of Tax Review becomes final or, if any party appeals from the determination of the Local Board of Tax Review, the sixtieth day after the date on which the final determination of the Local Board of Tax Review 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 per cent 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 182.096 of this Chapter.
   (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 Local Board of Tax Review created under Section 182.18 of this Chapter, 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 amount due from the party assessed under the corrected assessment is less than the amount paid, there shall be issued to the appellant or to the appellant's assigns or legal representative a refund in the amount of the overpayment as provided by Section 182.096 of this Chapter, with interest on that amount as provided by division (D) of this section.
   (E)   No civil action to recover municipal 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. 1497-15. Passed 11-23-15.)
182.20 ADOPTION OF RULES.
   (A)   Pursuant to Section 718.30 of the Ohio Revised Code, the Municipality, pursuant to this Chapter, grants authority to the legislative authority of the Village or the Tax Administrator, to adopt rules to administer the income tax imposed by the Municipality in accordance with this Chapter Taxpayers are hereby required to comply not only with the requirements of this Chapter, but also comply with the Rules and Regulations.
   (B)   All rules adopted under this section shall be published and posted on the internet.
(Ord. 1497-15. Passed 11-23-15.)
181.201 ANNUAL REPORT BY LANDLORDS.
   (A)   All landlords, residential or commercial, having rental properties within the Village of South Amherst shall annually file a report in form and substance as required by the Tax Administrator. The report shall be filed not later than January 31 for the preceding year. The report shall include name(s), address(es), date(s) of occupancy, and forwarding address(es), if known, for all tenants occupying said rental properties for the preceding tax year.
   (B)   If such annual report is not received by the Tax Administrator on or before February 15th for the preceding tax year, the Administrator shall have authority to issue a subpoena to compel the landlord to provide such information.
(Ord. 1497-15. Passed 11-23-15.)
182.27 ELECTION TO BE SUBJECT TO ORC 718.80 TO 718.95.
   (A)    The Village hereby adopts and incorporates herein by reference Section 718.80 to 718.95 of the ORC 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 Section 718.80 to 718.95 of the ORC in lieu of the provisions of this Ordinance.
   (C)    "Taxpayer" has the same meaning as in section 718.01 of the ORC, except that "taxpayer" does not include natural persons or entities subject to the tax imposed under Chapter 5745 of the ORC. "Taxpayer" may include receivers, assignees, or trustees in bankruptcy when such persons are required to assume the role of a taxpayer.
(Ord. 1780-23. Passed 10-23-23.)
182.97 COLLECTION AFTER TERMINATION OF CHAPTER.
   (A)   This chapter shall continue in full force and effect insofar as the levy of taxes is concerned until repealed, and insofar as the collection of taxes levied hereunder and actions and proceedings for collecting any tax so levied or enforcing any provisions of this chapter are concerned, it shall continue in full force and effect until all of the taxes levied in the aforesaid period are fully paid and any and all suits and prosecutions for the collection of taxes or for the punishments of violations of this chapter have been fully terminated, subject to the limitations contained in Section 182.19.
   (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 Section 182.091 as thought the same were continuing.
(Ord. 1497-15. Passed 11-23-15.)
182.98 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. If any sentence, clause, section or part of this chapter, or any tax imposed against, or exemption from tax granted to, any taxpayer or forms of income specified herein is found to be unconstitutional, illegal or invalid, such unconstitutionality, illegality, or invalidity shall affect only such clause, sentence, section or part of this chapter so found 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 the legislative authority of the Municipality that this chapter would have been adopted had such unconstitutional, illegal or invalid sentence, clause, section or part thereof not been included in this chapter.
(Ord. 1497-15. Passed 11-23-15.)
182.99 VIOLATIONS; PENALTY.
   (A)    Except as provided in division (B) of this section, whoever violates Section 182.15 of this Chapter,, division (A) of Section 182.14 of this Chapter,, or Section 182.051 of this Chapter by failing to remit municipal 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 $1,000.00 or imprisonment for a term of up to six months, or both. If the individual that commits the violation is an employee of official of the Village, the individual is subject dismissal from office or discharge from employment, or both.
   (B)    Any person who discloses information received from the Internal Revenue Service in violation of Internal Revenue Code Sec. 7213(a), 7213A, or 7431 shall be guilty of a felony of the fifth degree and shall be subject to a fine of not more than $5,000.00 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 of official of the Village, the individual is subject to dismissal from office or discharge from employment, or both.
   (C)    Each instance of access or disclosure in violation of division (A) of Section 182.14 of this Chapter constitutes a separate offense.
   (D)   Any person who violates any provision of this Chapter shall be guilty of a misdemeanor of the 1st degree on a first offense and shall be subject to a fine of not more than $1,000.00 or imprisonment for a term of up to six months, or both. If not otherwise specified herein, no person shall:
      (1)   Fail, neglect or refuse to make any return or declaration required by this Chapter; or
      (2)   File any incomplete or false return; or
      (3)   Willfully fail, neglect, or refuse to pay the tax, penalties, and interest, or any combination thereof, imposed by this Chapter; or
      (4)   Cause to not be remitted the city income tax withheld from qualifying wages of employees to the Municipality municipal corporation as required by Section 182.051; or
      (5)   Neglect or refuse to withhold or remit municipal income tax from employees; or
      (6)   Refuse to permit the Tax Administrator or any duly authorized agent or employee to examine his or her books, records, papers, federal and state income tax returns, or any documentation relating to the income or net profits of a taxpayer; or
      (7)   Fail to appear before the Tax Administrator and to produce his or her books, records, papers, federal and state income tax returns, or any documentation relating to the income or net profits of a taxpayer upon order or subpoena of the Tax Administrator; 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)   Give to an employer or prospective employer false information as to his or her true name, correct social security number and residence address, or fail to notify an employer of any change in residence address and date thereof; or
      (11)   Fail, as an employer, agent of an employer, or other payer, to maintain proper records of employees residence addresses, total qualifying wages paid and municipal tax withheld, or to knowingly give the Tax Administrator false information; or
      (12)   Fail, neglect, or refuse to make any payment of estimated municipal income tax for any taxable year or any part of any taxable year in accordance with this Chapter; or
      (13)   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.
      (14)   For purposes of this Section, any violation that does not specify a culpable mental state or intent, shall be one of strict liability and no culpable mental state or intent shall be required for a person to be guilty of that violation.
      (15)   For purposes of this Section, the term "person" shall, in addition to the meaning prescribed in Section 182.03, include in the case of a corporation, association, pass-through entity or unincorporated business entity not having any resident owner or officer within the city, any employee or agent of such corporation, association, pass-through entity or unincorporated business entity who has control or supervision over or is charged with the responsibility of filing the municipal income tax returns and making the payments of the municipal income tax as required by this Chapter.
         (Ord. 1497-15. Passed 11-23-15.)
183.01 LEVY.
   There is hereby levied an additional license tax (piggyback tax), the tax authorized by Ohio R.C. Chapter 4504 upon the operation of motor vehicles on the public roads and highways pursuant to the provisions of Ohio R.C. Chapter 4504.
(Ord. 695. Passed 9-14-87.)
183.02 COLLECTION.
   Such license tax is hereby established at the rate of five dollars ($5.00) per year per motor vehicle, to be collected beginning January 1, 1988, on all motor vehicles, the district of registration of which is the Village of South Amherst, Lorain County, Ohio; these vehicles not being the subject of a County motor vehicle tax previously levied.
(Ord. 695. Passed 9-14-87.)
183.03 PURPOSE.
   The purpose set forth in Ohio R.C. 4504.06, is paying the costs and expenses of enforcing and administering the tax provided for in this chapter, and for planning, constructing, improving, maintaining, and repairing public roads, highways, and streets, maintaining public roads, highways, and streets; maintaining and repairing bridges and viaducts; paying the municipal corporation’s portion of the costs and expenses of cooperating with the Department of Transportation in the planning, improvement, and construction of state highways; paying the municipal corporation’s portion of the compensation, damages, cost 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 traffic lights and signals; and to supplement revenue already available for such purposes.
(Ord. 695. Passed 9-14-87.)
183.04 ADDITIONAL MOTOR VEHICLE LICENSE TAX AS AUTHORIZED BY ORC 4504.173.
   (a)   There is hereby levied an annual license tax upon the operation of motor vehicles on the public roads or highways of the Village of South Amherst, Ohio, pursuant to 4504.173 of the Ohio Revised Code for the purpose of planning, constructing, improving, maintaining, and repairing public roads, highways, and streets, and to provide additional revenue for the purpose authorized by Section 4504.173 (A)(2) of the Ohio Revised Code; and to supplement revenue already available for such purposes.
   (b)   Such tax shall be at the rate of five dollars ($5.00) per motor vehicle per year, on each and every motor vehicle in the district of registration of which, as defined in 4503.10 of the Ohio Revised Code, is in the Village of South Amherst. Ohio.
   (c)   The annual tax imposed by this section shall apply to and be in effect for registrations beginning 1 January 2025, or at the earliest time legally authorized, and shall continue in effect and apply during each registration thereafter.
   (d)   The annual tax imposed by this section shall be paid to the Registrar of Motor Vehicles of the State of Ohio, or to the Deputy Registrar, at the time of application for registration of a motor vehicle is made pursuant to the Ohio Revised Code.
   (e)   All revenues derived from the annual tax herein levied shall be used by the Village of South Amherst, Ohio for the purposes specified in this section, or any other purposes authorized by state law.
(Ord. 1817-24. Passed 11-12-24.)
CODIFIED ORDINANCES OF SOUTH AMHERST