Section 141.691 – Income Tax Board of Review; Appointment of City Residents; Selection of Officers; Adoption, Filing, Inspection, and Copies of Rules of Procedure; Quorum; Conflict of Interests; Record of Transactions and Proceedings; Availability of Record and Other Writings to Public; Conducting Business at Public Hearing; Notice of Hearing.
141.691 Income tax board of review; appointment of city residents; selection of officers; adoption, filing, inspection, and copies of rules of procedure; quorum; conflict of interests; record of transactions and proceedings; availability of record and other writings to public; conducting business at public hearing; notice of hearing. Sec. 91. (1) The governing body of the […]
Section 141.692 – Income Tax Board of Review; Notice of Appeal; Transcript; Hearing; Confidential Tax Data; Payment of Deficiency or Refund.
141.692 Income tax board of review; notice of appeal; transcript; hearing; confidential tax data; payment of deficiency or refund. Sec. 92. (1) A taxpayer or employer may file a written notice of appeal with the secretary of the income tax board of review not more than 30 days after receipt by the taxpayer or employer […]
Section 141.693 – Appeal to State Tax Commissioner or Tax Tribunal; Procedure.
141.693 Appeal to state tax commissioner or tax tribunal; procedure. Sec. 93. (1) A taxpayer, employer, or other person aggrieved by a rule adopted by the administrator may file a timely appeal to the state commissioner of revenue in the form and manner prescribed by the commissioner. (2) A taxpayer or employer aggrieved by a […]
Section 141.694 – Appeal to Court of Appeals or Supreme Court; Procedure.
141.694 Appeal to court of appeals or supreme court; procedure. Sec. 94. (1) If a taxpayer, employer, other person, or the city or the department is aggrieved by a decision of the tax tribunal, the aggrieved party may take an appeal by right from a decision of the tax tribunal to the court of appeals. […]
Section 141.695 – Payment to Taxpayer From City General Fund or City Income Tax Trust Fund.
141.695 Payment to taxpayer from city general fund or city income tax trust fund. Sec. 95. For tax years before the 1997 tax year and for tax years after the 1996 tax year and for which a city has not entered into an agreement pursuant to section 9 of chapter 1, if a taxpayer is […]
Section 141.699 – Violations; Misdemeanor; Penalties.
141.699 Violations; misdemeanor; penalties. Sec. 99. Each of the following violations of this ordinance is a misdemeanor and is punishable, in addition to the interest and penalties provided under the ordinance, by a fine not exceeding $500.00, or imprisonment for a period not exceeding 90 days, or both: (a) Wilful failure, neglect or refusal to […]
Section 141.701 – Alternative Provisions; Adoption.
141.701 Alternative provisions; adoption. Sec. 1. The governing body of a city may adopt sections 60, 61 and 87 of this chapter in lieu of sections 60, 61 and 87 of chapter 2. History: Add. 1969, Act 42, Imd. Eff. July 17, 1969
Section 141.760 – Tax Withheld; Return; Payment; Electronic Funds Transfer.
141.760 Tax withheld; return; payment; electronic funds transfer. Sec. 60. (1) Except as provided in subsection (2), an employer shall file a return, furnished by or obtainable on request from the city, and pay to the city the full amount of the tax withheld on or before the last day of the month following the […]
Section 141.761 – Tax Withheld; Reconciliation of Quarterly Returns; Deficiencies; Refunds; Information Returns; Cessation of Business.
141.761 Tax withheld; reconciliation of quarterly returns; deficiencies; refunds; information returns; cessation of business. Sec. 61. (1) An employer shall file with the city or the department a reconciliation of quarterly returns on or before the last day of February following each calendar year in which the employer has withheld from an employee’s compensation. A […]
Section 141.787 – Jeopardy Assessment; Procedure.
141.787 Jeopardy assessment; procedure. Sec. 87. (1) If the administrator or the department believes that collection of the tax withheld from an employee’s compensation as imposed under this ordinance will be jeopardized by delay, the administrator or the department of treasury, whether or not the time otherwise prescribed by the ordinance for making the return […]