CHAPTER 181

Income Tax

181.01 Purpose.
181.02 Definitions.
181.03 Imposition of tax.
181.04 Effective period.
181.05 Return and payment of tax.
181.06 Collection at source.
181.07 Declarations.
181.08 Administration and enforcement.
181.09 Investigative powers of the Administrator; divulging
            confidential information.
181.10 Interest on unpaid taxes.
181.11 Collection of unpaid taxes and refunds of overpayments.
181.12 Violations; limitation on prosecution.
181.13 Board of Review.
181.14 Credit for tax paid to another municipality.
181.15 Severability.
181.16 Collection of tax after termination of chapter.
181.99 Penalty.

CROSS REFERENCES

Power to levy income tax - see Ohio Const., Art. XII, Sec. 8
Deductions for Municipal income tax - see Ohio R.C. 9.42
Municipal income taxes - see Ohio R.C. Ch. 718


181.01 PURPOSE.
To provide funds for the purpose of general municipal operations, maintenance, new equipment, extension and enlargement of municipal services and facilities and capital improvements of the City, there is hereby levied a tax on salaries, wages, commissions and other compensation and on net profits as hereinafter provided.
(Ord. 436. Passed 8-15-68.)


181.02 DEFINITIONS.
As used in this chapter, the following words shall have the meanings ascribed to them, unless 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) "Board of Review" means the Board created by and constituted as provided in Section 181.13.

(d) "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.

(e) "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.

(f) "Employee" means one who works for wages, salary, commission or other type of compensation in the service of an employer.

(g) "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.

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

(i) "Gross receipts" means the total income from any source whatsoever.

(j) "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.

(k) "Nonresident" means an individual domiciled outside the City.

(l) "Nonresident unincorporated business entity" means an unincorporated business entity not having an office or place of business within the City.

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

(n) "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.

(o) "Resident" means an individual domiciled in the City.

(p) "Resident unincorporated business entity" means an unincorporated business entity having an office or place of business within the City.

(q) "Taxable income" means wages, salaries and other compensation paid by an employer or employers before any deductions 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.

(r) "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.

(s) "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 word "City" shall mean the City of Bellaire, Ohio.
The singular shall include the plural, and the masculine shall include the feminine and the neuter.
(Ord. 436. Passed 8-15-68.)


181.03 IMPOSITION OF TAX.

(a) Basis of Imposition. Subject to the provisions of Section 181.16, an annual tax for the purposes specified in Section 181.01 shall be imposed on and after January 1, 1986 at the rate of one and one-half percent (1 1/2%) per annum, one half of one percent (1/2%) of which shall be imposed for a period of four (4) years ending on December 31, 1989 upon the following:

(1) Resident individuals. On all salaries, wages, commissions and other compensation earned during the effective period of this chapter by residents of the City. The term "other compensation", including but not limited to income earned or derived from gaming, wagering, lotteries, including the Ohio State Lottery, or schemes of chance, all of which shall not be taxed as business income unless the individual subject to this tax has a federal gamblers permit effective during the tax year in which income from gaming, wagering, lotteries or schemes of chance is received.

(2) Nonresident individuals. On all salaries, wages, commissions and other compensation earned during the effective period of this chapter by nonresidents for work done or services performed or rendered in this City.

(3) Resident unincorporated businesses.

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

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 the City and not levied against such unincorporated business entity.

(4) Nonresident unincorporated businesses.

A. On the portion attributable to the City 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 of other activities conducted in the City, whether or not such unincorporated business entity has an office or place of business in the City.

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 the City and not levied against such unincorporated business entity.

(5) Corporations. On the portion attributable to the City of the net profits earned during the effective period of this chapter of all corporations derived from sales made, work done, services performed or rendered and business or other activities conducted in the City, whether or not such corporations have an office or place of business in the City.
(Ord. 1142. Passed 7-18-85.)

(b) Allocation Formula. The portion of the net profits attributable to the City of a taxpayer conducting a business, profession or other activity both within and without the boundaries of the City 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 October 1, 1966, allocable to the City may be applied against the portion of the profit of succeeding years allocable to the City, until exhausted, but in no event for more than five taxable years. No portion of a 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 the City in the same manner as provided herein for allocating net profits to the City.

(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) The filing of consolidated returns may be permitted or required in accordance with rules and regulations prescribed by the Administrator.

(2) In case of a corporation that carried on transactions with its stockholders or with other corporations related by stock ownership, interlocking directorates or some other method, or in case any person operates a division, branch, factory, office, laboratory or activity within the City 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 the City. If the Administrator finds net profits are not properly allocated to the City 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 the City.

(e) Exemptions. The tax provided for herein shall not be levied on the following:

(1) Funds received from local, State or Federal government because of service in the Armed Forces of the United States by the person rendering such service or as a result of another person rendering such service.

(2) Poor relief, pensions, unemployment compensation or similar payments, including disability benefits received from private industry or local, State or Federal Governments or from charitable, religious or educational organizations, the proceeds of judgments or settlement of claims for personal injury or property damage, and the proceeds of sick, accident or liability insurance policies.

(3) Alimony received. "Alimony", as used herein, shall be as defined by the Internal Revenue Code.

(4) Income, dues, contributions, receipts from casual entertainment, amusements, sports events and health and welfare activities received by religious, fraternal, charitable, scientific, literary and educational institutions or organizations, labor unions and similar organizations.

(5) Any association, organization, corporations, club or trust, which is exempt from Federal taxes on income by reason of its purposes.

(6) Gains from involuntary conversion, cancellation of indebtedness, interest on Federal, State, municipal or other political subdivisions, obligations, items of income already taxed by the State, gains from the sale of capital assets as defined by the Internal Revenue Code and income of a decedent's estate during the period of administration (except such income from the operation of a business).

(7) Earnings and income of all persons under sixteen years of age, whether residents or nonresidents.
(Ord. 436. Passed 8-15-68.)


181.04 EFFECTIVE PERIOD.
The tax shall be levied, collected and paid with respect to the salaries, wages, commissions and other compensation and with respect to the net profits of businesses, professions or other activities earned from October 1, 1968.
(Ord. 436. Passed 8-15-68.)


181.05 RETURN AND PAYMENT OF TAX.

(a) Date Exemption. Each taxpayer, except as herein provided, shall, whether or not a tax is due thereon, make and file a return on or before April 30 of the year following the effective date of this chapter, and on or before April 30 of each year thereafter. When the return is made for a fiscal year or other period different from the calendar year, the return shall be filed within four months from the end of such fiscal year or period. The Administrator is hereby authorized to provide by regulation that the return of an employer showing the amount of tax deducted by such employer 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 salary, wages, commissions or other compensation.

(b) Returns and Content Thereof. 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) The aggregate amounts of salaries, wages, commissions and other compensation earned and gross income from the business, profession or other activity, less allowable expenses incurred in the acquisition of such gross income earned during the preceding year and subject to the tax;

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

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

(c) Extensions. The Administrator may extend the time for the filing of the annual return upon the request of the taxpayer for a period 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 the 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 as extended.

(d) Payment with Returns; Overpayments; Refunds.

(1) The taxpayer making a return shall, at the time of the filing thereof, pay to the Administrator the amount of taxes shown as due thereon. However, where any portion of the tax so due has been deducted at the source pursuant to the provisions of Section 181.06 or where any portion of the tax has been paid by the taxpayer pursuant to the provisions of Section 181.07 or where an income tax has been paid to another municipality, credit for the amount so paid in accordance with Section 181.15 shall be deducted from the amount shown to be due and only the balance, if any, shall be due and payable at the time of filing the return.

(2) A taxpayer who has overpaid the amount of tax to which the City is entitled under the provisions of this chapter may have such overpayment applied against any subsequent liability hereunder or, at his election indicated on the return, such overpayment or part thereof shall be refunded provided that no additional taxes or refunds of less than one dollar ($1.00) shall be collected or refunded.

(e) Amended Returns.

(1) Where necessary, an amended return must be filed in order to report additional income and pay any additional tax due or claim a refund or tax overpaid, subject to the requirements and 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 City tax liability such taxpayer shall make and file an amended City return showing income subject to the City tax based upon such final determination of Federal tax liability and pay any additional tax shown due thereon or make claim for refund of any overpayment.
(Ord. 436. Passed 8-15-68.)


181.06 COLLECTION AT SOURCE.

(a) Withholding by Employer. In accordance with rules and regulations prescribed by the Administrator, each employer within or doing business within the City shall deduct, at the time of the payment of such salary, wage, commission or other compensation, the tax of one percent of the gross salaries, wages, commissions or other compensation due by the employer to the employee and shall, on or before the last day of the month following the close of each calendar quarter, make return and pay to the Administrator the amount of taxes so deducted. The 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.

(b) employer Considered as Trustee. Such employer, in collecting such tax, shall be deemed to hold the same, until payment is made by such employer to the City, as a trustee for the benefit of the City, and any such tax collected by such employer from his employee shall, until the same is paid to the City, be deemed a trust fund in the hands of such employer.
(Ord. 436. Passed 8-15-68.)


181.07 DECLARATIONS.

(a) Requirements for Filing. 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 shall file a declaration setting forth such estimated income or the estimated profit or loss from such business activity together with the estimated tax due thereon, if any. However, if a person's income is wholly from wages from which the tax will be withheld and remitted to the City, in accordance with Section 181.06, such person need not file a declaration.

(b) Calendar and Fiscal Dates for Filing.

(1) Such declaration shall be filed on or before April 30 of each year during the continuance of this chapter, or within four months of the date the taxpayer becomes subject to tax for the first time.

(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) Forms; Credit for Tax Withheld or Paid to Another; Amended Declarations.

(1) Such declaration shall be filed upon a form furnished by, or obtainable from, the Administrator, provided, however, that credit shall be taken for the City tax to be withheld from any portion of such income. In accordance with the provisions of Section 181.15, credit may be taken for tax to be paid to or to be withheld and remitted to another taxing municipality.

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

(d) Payments With Declarations. Such declaration of estimated tax to be paid to the City shall be accompanied by a payment of at least one-fourth of the estimated annual tax and 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 taxable year. However, in case an amended declaration has been filed, the unpaid balance shown due thereon shall be paid in equal installment on or before the remaining payment dates.

(e) Annual Return Required. On or before the last 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 City shall be paid therewith in accordance with the provisions of Section 181.05.
(Ord. 436. Passed 8-15-68.)


181.08 ADMINISTRATION AND ENFORCEMENT.

(a) Collection and Records.

(1) The taxes imposed and levied pursuant to the provisions of this chapter shall be administered by such employees as provided for in this chapter and determined by the Mayor and they shall receive such salary as may be determined by Council.
(Ord. 445. Passed 10-3-68.)

(2) 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 moneys so received monthly by written report to Council.

(3) It shall be the duty of the Administrator to enforce payment of all taxes owing to the City and to keep accurate records for a minimum of five years showing the amount due from each taxpayer required to file a declaration and make any return, including taxes withheld, and showing the dates and amounts of payments thereof.

(b) Enforcement Authority. The Administrator is hereby charged with the enforcement of the provisions of this chapter and is hereby empowered, subject to the approval of the Board of Review, to adopt and 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.

(c) Determination of Taxes. 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 the City 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) Compromise Authority. Subject to the consent of the Board of Review or pursuant to regulation approved by such Board, the Administrator shall have the power to compromise any interest or penalty, or both, imposed by Section 181.10.
(Ord. 436. Passed 8-15-68.)


181.09 INVESTIGATIVE POWERS OF THE ADMINISTRATOR; DIVULGING CONFIDENTIAL INFORMATION.

(a) Examination of Taxpayer's Records. 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 made or if no return was made, to ascertain the tax due under this chapter. Every such employer, supposed employer, taxpayer or supposed taxpayer is hereby directed and required to furnish 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) Appearance Orders to Taxpayers. 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) Result of Refusal to Submit Information. The refusal to produce books, papers, records and Federal Income Tax Returns, or the refusal to submit to such examination by any employer or person subject or presumed to be subject to the tax or by any officer, agent or employee of a person subject to the tax or required to withhold tax, or the failure of any person to comply with the provisions of this section or with an order or subpoena of the Administrator authorized hereby, shall be deemed a violation of this chapter, punishable as provided in Section 181.99.

(d) Confidential Nature of Information. 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. No person shall divulge such information.

(e) Retention of Records. Every taxpayer shall retain all records necessary to compute his tax liability for a period of five years from the date his return is filed or the withholding taxes are paid.
(Ord. 436. Passed 8-15-68.)


181.10 INTEREST ON UNPAID TAXES.

(a) Interest. All taxes imposed and all moneys 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 per month or fraction thereof.
(Ord. 436. Passed 8-15-68.)

(b) Penalties. In addition to interest as provided in subsection (a) hereof, penalties based upon the unpaid tax are hereby imposed as follows:

(1) For failure to pay taxes due, other than taxes withheld: one and one-half percent (1 1/2%) per month or fraction thereof;

(2) For failure to remit taxes withheld from employees: five percent (5%) per month or fraction thereof.
(Ord. 1141. Passed 7-18-85.)

(c) Exceptions. 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, in the absence of fraud, neither a penalty nor interest shall be assessed on any additional tax assessment resulting from a Federal audit, provided an amended return is filed and the additional tax is paid within three months after final determination of the Federal tax liability.

(d) Abatement by Board of Review. Upon recommendation of the Administrator, the Board of Review may abate a penalty or interest, or both, or upon an appeal from the refusal of the Administrator to recommend abatement of a penalty and interest, the Board may nevertheless abate such penalty or interest, or both.
(Ord. 436. Passed 8-15-68.)


181.11 COLLECTION OF UNPAID TAXES AND REFUNDS OF OVERPAYMENTS.

(a) Time Limitation on Suits. 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, which ever is later. However, in those cases in which the Commissioner of Internal Revenue and the taxpayer have executed a waiver of the Federal statute of limitations, the period within which an additional assessment may be made by the Administrator shall be one year from the time of the final determination of the Federal tax liability.

(b) Time Limitations of Refunds. Taxes erroneously paid shall not be refunded unless a claim for refund is made within three years from the date on 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) Minimum Amounts. Amounts of less than one dollar ($1.00) shall not be collected or refunded.
(Ord. 436. Passed 8-15-68.)


181.12 VIOLATIONS; LIMITATION ON PROSECUTION.

(a) Enumeration of Violations. No person shall:

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

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

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

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

(5) Refuse to permit the Administrator or any duly authorized agent or employee to examine his books, records, papers and Federal Income Tax papers;

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

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

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

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

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

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

(b) Time Limitations on Prosecutions. All prosecutions under this section must be commenced within the periods stipulated in Ohio R.C. 718.06.

(c) Failure to Obtain Forms not a Defense. 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. 436. Passed 8-15-68.)


181.13 BOARD OF REVIEW.

(a) Composition and Procedures. A Board of Review, consisting of a chairman and two other individuals, each to be appointed by the Mayor, 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 with reference to the confidential character of information required to be disclosed shall apply to such matters as may be heard before the Board on appeal.

(b) Appeals; Alternative Method of Allocation. All rules, 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 become 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) Time Limitation for Appeals; Authority Over Administrator's Decisions. 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. 436. Passed 8-15-68.)


181.14 CREDIT FOR TAX PAID TO ANOTHER MUNICIPALITY.

(a) Where a resident of the Municipality is subject to a municipal income tax in another municipality he shall not pay a total municipal income tax on the same income greater than the tax imposed at the higher rate.

(b) Every individual taxpayer who resides in this Municipality who receives net profits, salaries, wages, commissions or other personal service compensation for work done or service performed or rendered outside of this Municipality, if it be made to appear that he has paid a municipal income tax on the same income taxable under this chapter to another municipality, shall be allowed a credit against the tax imposed by this chapter of the amount so paid by him or in his behalf to such other municipality. The credit shall not exceed the tax assessed by this chapter on such income earned in such other municipality or municipalities where such tax is paid.

(c) A claim for refund or credit under this section shall be made in such manner as the Administrator may by regulation provide.
(Ord. 1141. Passed 7-18-85.)


181.15 SEVERABILITY.
If any sentence, clause, section or part of this chapter or any tax against any individual, or any of the several groups specified herein is found to be unconstitutional, illegal or invalid, such unconstitutionality, illegality or invalidity shall affect only such clause, sentence, section or part of this chapter and shall not affect or impair any of the remaining provisions, sentences, clauses, sections or other parts of this chapter. It is hereby declared to be in the intent of Council that this chapter would have been adopted had such unconstitutional, illegal or invalid sentence, clause, section or part thereof not been included herein.
(Ord. 436. Passed 8-15-68.)


181.16 COLLECTION OF TAX AFTER TERMINATION OF CHAPTER.

(a) This chapter shall continue effective insofar as the levy of taxes is concerned from October 1, 1968, and insofar as the collection of taxes levied hereunder and actions or proceedings for collecting any tax so levied or enforcing any provisions of this chapter are concerned, it shall continue effective until all of such taxes levied in the aforesaid period are fully paid and until any and all suits and prosecutions for the collection of such taxes or for the punishment of violations of this chapter have been fully terminated subject to the limitations contained in Sections 181.11 and 181.12.

(b) Annual returns due for all or any part of the last effective year of this chapter shall be due on the date provided in Sections 181.05 and 181.06 as though the same were continuing.
(Ord. 436. Passed 8-15-68.)


181.99 PENALTY.

(a) Whoever violates any of the provisions of this chapter for which no penalty is otherwise provided, shall be fined not more than one thousand dollars ($1,000) or imprisoned not more than six months, or both.

(b) Whoever violates any of the provisions of Section 181.09 shall be fined not more than one thousand dollars ($1,000) or imprisoned not more than six months, or both. Each disclosure shall constitute a separate offense.

(c) In addition to the above penalty, any employee of the City who violates the provisions of Section 181.09, relative to the disclosure of confidential information, shall be guilty of an offense punishable by immediate dismissal.
(Ord. 1141. Passed 7-18-85.)

(d) Any person who fails or neglects to timely file any return of declaration required by this chapter shall be assessed a penalty in the amount of fifty dollars ($50.00) for good cause shown, the Tax Administrator may waive the penalty assessed for the failure or neglect to timely file any return or declaration required by this chapter when such return or declaration is filed within the time prescribed by the Tax Administrator.
(Ord. 1337. Passed 9-20-90.)


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