codified ordinances of hilliard part one - administrative …

December 2019 Replacement

CODIFIED ORDINANCES OF HILLIARD

PART ONE - ADMINISTRATIVE CODE

TITLE ONE - General Provisions Chap. 101. Codified Ordinances. Chap. 103. Wards. TITLE THREE - Legislative Chap. 115. Council. Chap. 117. Ordinances and Resolutions. TITLE FIVE - Administrative Chap. 125. Mayor. Chap. 126. City Manager. Chap. 127. Departmental Organization. Chap. 129. Department of Finance. Chap. 133. Department of Public Safety. Chap. 137. Department of Public Service. Chap. 141. Department of Law. Chap. 145. Department of Recreation and Parks. Chap. 149. Boards and Commissions. Chap. 151. Disposition of Municipally Owned Property. Chap. 161. Compensation Plan. TITLE SEVEN - Judicial Chap. 175. Mayor's Court. TITLE NINE - Taxation Chap. 181. Income Tax. Chap. 183. Income Tax Effective January 1, 2016. Chap. 185. Hotel/Motel Excise Tax. Chap. 189. Motor Vehicle License Tax. TITLE ELEVEN - Fees Chap. 190. Municipal Fees.

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CODIFIED ORDINANCES OF HILLIARD

PART ONE - ADMINISTRATIVE CODE

TITLE ONE - General Provisions Chap. 101. Codified Ordinances. Chap. 103. Wards.

CHAPTER 101 Codified Ordinances

101.01 Designation; citation; 101.06 Conflicting provisions. headings. 101.07 Determination of 101.02 General definitions. legislative intent. 101.03 Rules of construction. 101.08 Severability. 101.04 Revivor; effect of 101.99 General penalty. amendment or repeal. 101.05 Construction of section references.

CROSS REFERENCES See sectional histories for similar State law Statute of limitations on prosecutions - see Ohio R.C. 718.06; GEN. OFF. 501.06 Codification in book form - see Ohio R.C. 731.23 Imprisonment until fine and costs are paid - see Ohio R.C. 1905.30, 2947.14 Citation issuance for minor misdemeanors - see Ohio R.C. 2935.26 et seq. Ordinances and resolutions - see ADM. Ch. 117 Rules of construction for offenses and penalties - see GEN. OFF. 501.04

101.01 ADMINISTRATIVE CODE 4 101.01 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 Hilliard, Ohio, 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 Franklin 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 "City" means the City of Hilliard, 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.

5 Codified Ordinances 101.03 (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)

101.04 ADMINISTRATIVE CODE 6 (3) 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 which is not a Sunday or a legal holiday.

When a public office, in which an act required by law is to be performed, is closed to the public for the entire day which constitutes the last day for doing such act or before its usual closing time on such day, then such act may be performed on the next succeeding day which is not a Sunday or a legal holiday. If any legal holiday falls on 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;

7 Codified Ordinances 101.06 (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.

101.07 ADMINISTRATIVE CODE 8 (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 dollars ($100.00). A separate offense shall be deemed committed each day during or on which a violation continues or occurs.

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CHAPTER 103 Wards

103.01 Wards established. 103.04 Third Ward boundaries. 103.02 First Ward boundaries. 103.05 Fourth Ward boundaries. 103.03 Second Ward boundaries.

CROSS REFERENCES Division of City into wards, see Chtr. Sec. 2.08

103.01 WARDS ESTABLISHED. (a) The City is subdivided into four wards, which are equal in number to the members of Council who are hereafter to be elected from wards, according to law. These four wards are created and established in this City, and the boundaries thereof shall be such as are hereinafter set forth. These boundaries are fixed so that each ward shall contain, as nearly as practicable, an equal number of inhabitants. (b) The term "corporation line" as used in the following descriptions shall mean the corporation line of the City. (1980 Code 11.01) 103.02 FIRST WARD BOUNDARIES. The boundaries of the first ward shall be as follows: all population located in the incorporated area of the City of Hilliard and beginning at a point of intersection of the southern line of Cemetery Road with the western line of Main Street; then in a western direction along the southern line of Cemetery Road to its point of intersection with the north side of Scioto Darby Road; then in a northwestern direction along the northern line of Scioto Darby Road to its point of intersection with the east side of Leppert Road; then in a northern direction along the eastern line of Leppert Road approximately 190 feet past the former Pennsylvania Lines, LLC rail line (nka the Heritage Rail Trail) to the corporation line; then along the corporation line until it intersects the Heritage Rail Trail approximately 1,350 feet west of Leppert Road; then in a northwestern direction along the Heritage Rail Trail for approximately 1,000 feet to the corporation line; then along the corporation line in a northern direction until it intersects with the east side of Cosgray Road; then along the corporation line; then in an eastern direction along the corporation line to its point of intersection with the west side of Leppert Road; then north along the corporation line and along the western line of Leppert Road to an angle point in the

103.03 ADMINISTRATIVE CODE 10 corporation line; then east along the corporation line crossing over Hayden Run Road to a point of intersection with the west side of Avery Road; then south along the corporation line and along the western line of Avery Road to a point approximately 450 feet south of Hayden Run Road; then in an eastern direction along the corporation line to its point of intersection with the northeastern property line of the 44.52 acre Wolpert Enterprises, Ltd. parcel (PIN 050-003031); then in a southern direction and along the eastern line of the Wolpert Enterprises, Ltd. property to its point of intersection with the east side of the CSX Corporation rail line (fka New York Central lines); then in a southeastern direction along the eastern line of the CSX Corporation rail line to a point of intersection with the northwestern line of the 1.4 acre Ansmil, LP parcel (PIN 200-000114); then in an eastern direction along the Ansmil, LP parcel to an angle point in this parcel; then in a southern direction along the Ansmil, LP parcel to its point of intersection with the northern line of Davidson Road; then in a western direction to its point of intersection with the eastern line of the CSX Corporation rail line; then in a southeastern direction along the CSX Corporation rail line to a point of intersection with the southern line of Cemetery Road; then in a western direction along the southern line of Cemetery Road to a point of intersection with the eastern line of Lacon Road; then in a southern direction along the eastern line of Lacon Road to a point of intersection with Edgewyn Avenue; then in a southwestern direction along the eastern line of Lacon Road to a point of intersection with the western line of Leap Road; then in a northern direction along the western line of Leap Road to a point of intersection with the southern line of Jeanette Road; then in a western direction along the southern line of Jeanette Road to a point of intersection with the western line of Westbrook Drive; then in a northern direction along the western line of Westbrook Drive to a point of intersection with the southern line of Cemetery Road; then in a western direction along the southern line of Cemetery Road to the point of beginning. (Ord. 11-34. Passed 11-28-11.) 103.03 SECOND WARD BOUNDARIES. The boundaries of the second ward shall be as follows: all population located in the incorporated area of the City of Hilliard and beginning at a point of intersection of the eastern line of the CSX Corporation rail line with the southern line of Cemetery Road; then in a northwestern direction with the eastern line of the CSX Corporation rail line to its intersection with the northern line of Davidson Road; then in an eastern direction along the Ansmil LP parcel (PIN 200-000114) to an angle point in this parcel; then in an northern direction along the Ansmil LP parcel to an angle point in this parcel; then in a western direction along the Ansmil LP parcel to its point of intersection with the eastern line of the CSX Corporation rail line; then in a northwestern direction along the eastern line of the CSX Corporation rail line and along the western line of the Wolpert Enterprises, Ltd. parcel (PIN 050-003031) to the corporation line; then in an eastern direction along the corporation line to an angle point in this line; then along the corporation line in a northern direction and crossing over Hayden Run Road to an angle point in this line; then in a western direction to an angle point in this line; then in a northern direction along corporation line to an angle point in this line; then in an eastern direction along the corporation line to an angle point in this line; then in a southern, then eastern direction along the corporation line crossing over Wilcox Road; then crossing over Britton Parkway to its point of intersection with the western line of Interstate 270; then in a southern direction along the corporation line for approximately 4,600 feet; then in an eastern direction crossing over Interstate 270 to the eastern line of Interstate 270; then in a southern direction along the corporation line to an angle point in this line; then in an eastern direction along the corporation line until it intersects with the western line of Dublin Road;

10A Wards 103.04 then in a northern direction along the western side of Dublin Road and along the corporation line to an angle point in this line; then crossing over Dublin Road in an eastern direction and along the corporation line to its point of intersection with the western bank of the Scioto River; then in a southern direction along the corporation line; then in a western direction along the corporation line crossing over to the western side of Dublin Road; then in a southern direction along the western side of Dublin Road for approximately 1,300 feet; then in an eastern direction crossing over Dublin Road along the corporation line to an angle point in this line; then in a southern direction along the corporation line to an angle point in this line; then in a western direction across Dublin Road and along the corporation line to its point of intersection with the eastern line of Trueman Boulevard; then in a southern direction along the eastern line of Trueman Boulevard and along the corporation line for approximately 2,100 feet; then in an eastern direction along the corporation line to an angle point in this line; then in a northern direction along the corporation line to an angle point in this line; then in a western direction, then northern direction, then eastern direction along the corporation line crossing over Dublin Road to its point of intersection with the western bank of the Scioto River; then in a southern direction along the corporation line to an angle point in this line; then in a western direction crossing over Dublin Road and along the corporation line and along the property line of parcels numbered 050-008661 and 050-008934 (total 2.0 acres); then in a western direction along the corporation line to an angle point in this line; then in a southern direction along the corporation line crossing over Hilliard-Cemetery Road to a point of intersection in the southern line of Ridge Mill Drive; then in a western direction crossing over Fishinger Boulevard to an angle point in the corporation line; then in a southern direction along the corporation line and along the eastern line of Park Mill Run Drive to its point of intersection with the eastern line of Mill Run Drive; then along the eastern line of Mill Run Drive to its point of intersection in the eastern line of Woodsmill Drive; then in a southern direction to an angle point in the corporation line; then in an western direction along the corporation line to its point of intersection with the eastern line of the CSX Corporation rail line; then in a northwestern direction across Interstate 270 and along the eastern line of the CSX Corporation rail line to its point of intersection with the western line of Interstate 270; then in a northern direction along the western line of Interstate 270 to its point of intersection with the southern line of Cemetery Road; then in a western direction along the southern line of Cemetery Road to the point of beginning. (Ord. 11-34. Passed 11-28-11.) 103.04 THIRD WARD BOUNDARIES. The boundaries of the third ward shall be as follows: all population located in the incorporated area of the City of Hilliard and beginning at the point of intersection of the southern line of Cemetery Road with the western line of Main Street; then in an eastern direction along the southern line of Cemetery Road to its point of intersection with the western line of Westbrook Drive; then in a southern direction along the western line of Westbrook Drive to its point of intersection with the southern line of Jeanette Road; then along the southern line of Jeanette Road in an eastern direction to its point of intersection with the western line of Leap Road; then in a southern direction along the western line of Leap Road to a point of intersection with the southern line of Lacon Road; then in a northeastern direction along the southern/eastern line of Lacon Road to a point of intersection with Edgewyn Avenue; then in a northern direction along the eastern line of Lacon Road to a point of intersection with the southern line of Cemetery Road; then in an eastern direction along the southern line of Cemetery Road to the western line of Interstate 270; then in a southern direction along the western line of Interstate 270 to its point of intersection with the CSX Corporation rail line (fka New York Central Lines); then in a northwestern direction to

103.05 ADMINISTRATIVE CODE 10B an angle point in the corporation line; then in a southern direction along the corporation line to a point of intersection with Scioto Darby Road; then along the corporation line and in a northwestern direction along Scioto Darby Road to a point approximately 200 feet past Darby Glen Boulevard; then in a southwestern direction across the Norfolk Southern rail line (fka Pennsylvania Lines, LLC) to a southern point in Scioto Darby Road; then continuing along the corporation line in a northwestern direction along the southern line of Scioto Darby Road to its point of intersection with the western line of Walcutt Road; then in a southwestern direction along the western line of Walcutt Road and along the corporation line to an angle point in this line; then in a western direction along the corporation line to an angle point in this line; then in a northern direction along the corporation line to an angle point in this line; then in a western direction along the corporation line to an angle point; then in a southern then western direction to a point of intersection with the eastern line of Hilliard-Rome Road; then along the eastern line of Hilliard-Rome Road and along the corporation line approximately 140 feet north of Richlanne Drive; then in an eastern direction along the corporation line to an angle point in this line; then in a southern direction to an angle point; then in a western direction to an angle point in this line; then in a southern, then western direction along the corporation line to a point on the western line of Hilliard-Rome Road; then in a northern direction along the western line of Hilliard-Rome Road crossing over Whispering Oak Road to a point in the corporation line approximately 140 feet north of Whispering Oak Road to an angle point in this line; then in a western direction along the corporation line to an angle point in this line; then in a southern direction along the corporation line to its point of intersection with the northern line of Roberts Road; then in a western direction along the northern line of Roberts Road to a point approximately 160 feet west of Willow Glen Road; then in a northern direction along the corporation line to an angle point in this line; then in a western direction along the corporation line to the western line of Frazell Road; then in a northern direction along the western line of Frazell Road to an angle point in the corporation line; then in an eastern direction along the northern line of Frazell Road and along the corporation line to an angle point in this line; then in a northern direction along the corporation line to a point on the western side of Hilliard-Rome Road (Main Street); then in a northern direction along the western side of Main Street to the point of beginning. (Ord. 11-34. Passed 11-28-11.) 103.05 FOURTH WARD BOUNDARIES. The boundaries of the fourth ward shall be as follows: all population located in the incorporated area of the City of Hilliard and beginning at the point of intersection of the southern line of Cemetery Road with the western line of Main Street; then in a southern direction along the western line of Main Street to a point of intersection with the corporation line; then in a western direction along the corporation line to an angle point in this line; then in a southern direction along the corporation line to an angle point in this line; then in a western direction to an angle point in this line; then in a northern direction to an angle point in this line; then in a western direction along the corporation line to a point of intersection with the eastern line of Alton & Darby Creek Road; then in a southern direction along the eastern line of Alton & Darby Creek Road and along corporation line to an angle point in this line; then in an eastern direction along the corporation line to an angle point in this line; then in a southern direction along the corporation line crossing over Roberts Road to its point of intersection with the southern line of Roberts Road; then in a western direction along the southern line of Roberts Road and along the corporation line to its point of intersection with the eastern line of Alton & Darby Creek Road; then in a southern direction along the eastern side of Alton & Darby Creek Road and along the corporation line as it crosses to the west side of Alton & Darby Creek Road; then along the corporation line to an angle point in this line; then in a western direction along the corporation line to an angle point in this line; then in a northern direction along the corporation line to an angle point in this line; then

10C Wards 103.05 in a western direction along the corporation line to an angle point in this line; then in a northern direction along the corporation line to an angle point in this line; then in a western direction along the corporation line to an angle point in this line; then in a southern direction along the corporation line and along the eastern line of the Board of Education of the Hilliard City School District parcel (PIN 053-000005); then in a southern direction along the Hilliard School Board parcels (PIN 053-000028 and 053-000026) to a point of intersection with the northern side of Roberts Road; then in a western direction along the northern side of Roberts Road and along the corporation line to its point of intersection with the eastern side of Walker Road; then in a northern direction along the eastern side of Walker Road and continuing along the eastern line of Walker Road and along the corporation line to an angle point in this line; then in a northeastern direction along the corporation line and along the northern parcel line of the Hilliard Board of Education parcel (PIN 053-000005); then along the Hilliard Board of Education parcel and along the corporation line to its point of intersection with the H&G, LLC parcel (PIN 053-000007); then along the corporation line and the H&G, LLC parcel in a northeastern direction to an angle point in this line; then in a southern direction and along the corporation line and the H&G, LLC parcel to an angle point in this line; then in an eastern direction to its point of intersection with the western line of Alton & Darby Creek Road; (excepting from this description the unincorporated parcel numbers 200-000030; 200-000181; 200-000020; 200-000028; 200-000036; 200-000039; 200-000041; 200-000130; 200-000181); then along the corporation line in a northern direction and along the western line of Alton & Darby Creek Road for approximately 3,150 feet to an angle point in the corporation line; then in a southwestern direction along the corporation line and then along the parcel lines of the Planned Development Co. of Ohio parcels (PIN 053-000020; 053-000021; 053-000022; 053-000023; 053-000024; 053-000025; 120-000177) to a point of intersection on the eastern line of Alton & Darby Creek Road; (excepting from this description unincorporated parcel number 200-000022); then in an eastern direction along the corporation line to an angle point in this line; then in a northern direction along the corporation line to its point of intersection with the southern line of Scioto Darby Road; then in a western direction along the southern line of Scioto Darby Road and along the corporation line to its point of intersection with the Northwest Bible Church parcels (PINs 120-000587; 120-000223; 120-000251) and along these parcel lines to a point of intersection in the southern line of Scioto Darby Road; then in a western direction along the southern line of Scioto Darby Road and along the corporation line to an angle point in this line; then in a northern direction along the corporation line to an angle point in this line; then in a western, northern and western direction along the corporation line to its point of intersection with the eastern line of Elliott Road; then in a northern direction along Elliott Road and along the corporation line to an angle point in this line; then in an eastern, then northern, then eastern direction along the corporation line to an angle point in this line; then in a northern direction along the corporation line to its point of intersection with the southern side of the Heritage Rail Trail; then in a northwestern direction along the Heritage Rail Trail to its point of intersection with the southern side of Hayden Run Road; then in an eastern direction along the corporation line for approximately 140 feet to an angle point in this line; then in a southeastern direction along the Heritage Rail Trail to an angle point in the corporation line; then in a northern direction along the corporation line to its point of intersection with the southern side of Hayden Run Road; then along the corporation line in an eastern direction to an angle point in this line; then in a southern direction along the corporation line to an angle point in this line; then in an eastern direction and along the corporation line to its point of intersection with the western side of Baldwin Road; then in a southern direction along the western side of Baldwin Road and along the corporation line to an angle point in this line; then in a western direction along the corporation line to its point of

103.05 ADMINISTRATIVE CODE 10D intersection with the northern side of the Heritage Rail Trail; then in a southeastern direction along the northern line of the Heritage Rail Trail to its point of intersection with the western line of Leppert Road; then in a southern direction along the western side of Leppert Road to its point of intersection with the northern side of Scioto Darby Road; then in a southeastern direction along the northern side of Scioto Darby Road to its point of intersection with the southern side of Cemetery Road; then in an eastern direction along the southern side of Cemetery Road to its point of beginning. (Ord. 11-34. Passed 11-28-11.)

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TITLE THREE - Legislative Chap. 115. Council. Chap. 117. Ordinances and Resolutions.

CHAPTER 115 Council

115.01 Meetings. 115.03 Ceremonial naming of streets, 115.02 Recordings of public facilities, buildings, parks, or meetings. other projects.

CROSS REFERENCES Council generally - see CHTR. Art. II Election - see CHTR. Art. X Recall - see CHTR. Art. XI Oath - see CHTR. 12.01 Conflict of interest - see CHTR. 12.03; GEN. OFF. 525.10 115.01 MEETINGS. The date and place for holding regular Council meetings shall be determined by Council in its rules adopted in conformity with Section 2.09 of the City Charter. (Ord. 07-37. Passed 7-9-07.) 115.02 RECORDINGS OF PUBLIC MEETINGS. (a) The Council Clerk, or representative, shall record all public meetings held by Council and through its committees, commissions or boards. (b) All recordings of meetings shall be maintained by the Council Clerk according to the City’s approved records retention schedule. (c) A member of the public may request a copy, or request to listen to a recording of a meeting held hereunder pursuant to the provisions of Chapter 149 “Documents, Reports and Records” of the Ohio Revised Code. The Council Clerk may make such conditions necessary for the security and protection of the recordings that are not inconsistent with this chapter. (Ord. 07-37. Passed 7-9-07.)

115.03 ADMINISTRATIVE CODE 12 115.03 CEREMONIAL NAMING OF STREETS, FACILITIES, BUILDINGS, PARKS, OR OTHER PROJECTS. From and after the effective date of this section, if the City desires to name a street, facility, building, park, or other project in a ceremonial nature, the City shall present the proposal to City Council and receive City Council approval before the renaming is effective. (Res. 19-R-61. Passed 6-24-19.)

13 CHAPTER 117 Ordinances and Resolutions EDITOR'S NOTE: There are no sections in Chapter 117.

This chapter has been established to provide a place for cross references and future legislation.

CROSS REFERENCES Ordinances and resolutions generally - see CHTR. Art. III Annual appropriation ordinance - see CHTR. 6.06 et seq. Continuation of ordinances - see CHTR. 13.02

15

TITLE FIVE - Administrative Chap. 125. Mayor. Chap. 126. City Manager. Chap. 127. Departmental Organization. Chap. 129. Department of Finance. Chap. 133. Department of Public Safety. Chap. 137. Department of Public Service. Chap. 141. Department of Law. Chap. 145. Department of Recreation and Parks. Chap. 149. Boards and Commissions. Chap. 151. Disposition of Municipally Owned Property. Chap. 161. Compensation Plan.

CHAPTER 125 Mayor

EDITOR'S NOTE: There are no sections in Chapter 125.

This chapter has been established as a place for cross references and future legislation.

CROSS REFERENCES Election; duties - see CHTR. 2.14

16

CHAPTER 126 City Manager


This chapter has been established as a place for cross references and future legislation.

CROSS REFERENCES Appointment/removal - see CHTR. 4.01 Vacancy - see CHTR. 4.02

17

CHAPTER 127 Departmental Organization

127.01 Department Directors and 127.04 Authorized strength and employees duties and functions. compensation. 127.02 Employee rules and regulations. 127.03 Vacancies; filling positions.

CROSS REFERENCES Administrative departments - see CHTR. 5.01 Departmental divisions - see CHTR. 5.07 127.01 DEPARTMENT DIRECTORS AND EMPLOYEES DUTIES AND FUNCTIONS. (a) Except as specifically provided for by the City Charter, the duties, responsibilities and qualifications of the department directors shall be as determined by the City Manager. (b) Except as specifically provided for by the City Charter or ordinance adopted by Council, the duties, responsibilities and qualifications of all employees shall be as determined by the City Manager or department director responsible for the department to which the employee is assigned. (Ord. 19-31. Passed 12-9-19.) 127.02 EMPLOYEE RULES AND REGULATIONS. (a) Except to the extent rules and regulations are specifically established by Council, the City Manager is hereby authorized and directed to establish rules and regulations governing all City employees. (b) Except to the extent rules and regulations are specifically established by Council or the City Manager, each department director is hereby authorized and directed to establish rules and regulations governing all City employees in that director's department. (c) Such rules and regulations shall be in written form on file for public inspection in the office of the Human Resources Director and may be amended from time to time at the discretion of the City Manager or of the department director. (Ord. 19-31. Passed 12-9-19.)

127.03 ADMINISTRATIVE CODE 18 127.03 VACANCIES; FILLING POSITIONS. Nothing herein shall be interpreted as requiring the City Manager or department director to fill any position provided for herein. The City Manager or director may combine the duties of two positions under a single employee whenever it is deemed to be in the best interest of the City. (Ord. 19-31. Passed 12-9-19.) 127.04 AUTHORIZED STRENGTH AND COMPENSATION. (a) Council shall adopt and review annually the maximum authorized strength of the City and a salary classification with compensation range for each authorized position. (b) The pay for each employee or director, not otherwise covered by an employee bargaining agreement shall be set by the City Manager in a letter to the Finance Director in an amount not less than the minimum nor more than the maximum for the pay classification established by Council for that employee or director's job classification. Any adjustment of salary within the salary range established by Council shall be at the sole discretion of the City Manager and the availability of appropriated funds. The City Manager is further authorized to approve an annual raise outside the salary range established by Council, providing the increase in compensation does not exceed 3% per year per annum. (c) The following full-time personnel are authorized for each office/department:

Department of Safety

Title Authorized Number Grade Police Chief 1 * Deputy Police Chief 1 * Police Officers, including Lieutenants, sergeants, corporals and officers as determined by the Safety Director, but in no event more than 3 lieutenants, and 7 sergeants 64 per contract Police Support Service Clerk 7 per contract Police Support Service Supervisor 1 6 Property and Evidence Custodian 1 4 Office Manager 1 5 Public Relations Specialist 1 4 Professional Standards Coordinator 1 6 Training Coordinator 1 4 * The pay ranges for the positions of Deputy Chief and Chief shall be set in accordance with the base wages paid to a "Step 2" Lieutenant in any given year, and shall be established at a minimum of 3% higher than the base wages of a "Step 2" Lieutenant; provided, that the Chief shall be paid at a higher rate than the Deputy Chief.

18A Departmental Organization 127.04

Department of Recreation and Parks Title Authorized Number Grade Director of Recreation and Parks 1 10 Deputy Director of Recreation and Parks 1 8 Recreation Program Manager 2 6 Recreation Supervisor 6 5 Recreation Aide 3 2 Maintenance Technician 6 per contract Maintenance Crew Leader 1 5

Department of Public Service Title Authorized Number Grade Director of Public Service 1 10 City Engineer 1 9 Deputy Director of Public Service 1 8 Office Manager 1 5 Administrative Assistant 3 2 City Planner/Division Administrator 1 8 Deputy City Planner 1 6 Deputy City Engineer 1 8 Staff Engineer (Transportation) 1 7 Engineering Associate 2 4 thru 6 Deputy Chief Building Official 1 6 Zoning Enforcement Officer 1 5 Operations Supervisor 1 6 Maintenance Crew Leader 3 5 City Inspector 4 4 thru 6 Maintenance Technician 21 per contract Planning Technician 1 4 thru 6 City Arborist/Forester 1 6 Facilities Manager 1 7 Custodian 3 per contract

City Council Title Authorized Number Grade City Manager 1 per contract Clerk of Council 1 8

Department of Law Title Authorized Number Grade Director of Law 1 10 Assistant Director of Law 1 8 Staff Attorney 2 7 Clerk of Court 1 6 Deputy Clerk of Court 2 4


127.04 ADMINISTRATIVE CODE 18B

Department of Law-Office of the City Clerk Title Authorized Number Grade City Clerk 1 5

Department of Finance Title Authorized Number Grade Director of Finance 1 10 Deputy Finance Director 1 8 Fiscal Officer 1 6 Finance Assistant 3 4

Department of Communications Title Authorized Number Grade Director of Communications 1 10 Communications Administrator 1 6 Web Content and Graphic Design Specialist 1 4

Department of Information Technology Title Authorized Number Grade Director of IT 1 10 IT Administrator 1 9 IT Support Analyst 2 6

Department of Economic Development

Title Authorized Number Grade Director of Economic Development 1 10

Department of Human Resources Title Authorized Number Grade Director of Human Resources 1 10 Human Resources Specialist 1 4 Payroll Specialist 1 4 (d) The following part-time personnel are authorized for each office/department:

Department of Public Service Title Authorized Number Grade Chief Building Official 1 P4 Administrative Assistant 1 P4

18C Departmental Organization 127.04

Department of Safety Title Authorized Number Grade Director of Safety 1 4 Court Liaison 2 P4

City Council Title Authorized Number Grade Council Assistant 1 P3

Department of Law-Office of the Clerk of Courts

Title Authorized Number Grade Magistrate 1 per contract Deputy Clerk of Courts 1 P4

Department of Finance Title Authorized Number Grade Administrative Assistant 1 P4

Department of Human Resources

Title Authorized Number Grade Human Resources Generalist 1 P4

Department of Recreation and Parks Title Authorized Number Grade Intern 1 P3 or P4 Recreation Aides 20 P2 or P3 (e) The following seasonal personnel are authorized for each office/department:

Department of Recreation and Parks Title Authorized Number Grade Seasonal Lifeguard/Recreation Aides 171 full-time equivalent positions S1

Department of Public Service-Streets Title Authorized Number Grade Seasonal Worker 10 S1 The Recreation and Parks Director shall determine the specific rate of pay for seasonal employees based on the individual’s experience, qualifications and the department’s needs.


127.04 ADMINISTRATIVE CODE 18D (f) The following annual pay grades are authorized for full-time City employees: Grade Minimum Maximum 1 24,271 46,302 2 27,911 54,792 3 33,979 64,369 4 38,834 72,541 5 42,475 81,030 6 48,542 92,605 7 51,576 100,323 8 72,813 123,473 9 78,881 131,191 10 81,308 141,996 (g) The following hourly rates of pay are authorized for part-time City employees: Grade Minimum* Maximum P1 $8.70 $12.35 P2 $8.70 $14.66 P3 $10.50 $19.31 P4 $15.00 $37.08 S1 $8.70 $20.04 *The federal FLSA laws (29 CFR part 510-794) specifically state that local governments are covered by the federal minimum wage, and if the local government is in a state that also has a state minimum wage law, the higher of the two applies. Ohio has a minimum wage law and Ohio’s minimum wage ($8.70 in 2020) is higher than the federal minimum wage and will apply. The City Manager as appointing authority may designate any authorized positions listed in Section 127.04(c) as part time. Any position so designated will be paid an hourly rate within the listed pay grade as determined by the City Manager and will not count against the number of full-time positions. (Res. 19-R-91. Passed 11-25-19.)

19

CHAPTER 129 Department of Finance

129.01 Investment of treasury funds. 129.02 Contract authority. 129.03 Local Preference Program. 129.04 Depository designation process.

129.05 Capital Improvement Program and budget approval. 129.06 One Percent (1%) for Public Art Program.

CROSS REFERENCES Department established - see CHTR. 5.01 Director of Finance - see CHTR. 5.03 Accounting equation - see CHTR. 6.12 Central purchasing - see CHTR. 6.14 Statutory powers and duties - see Ohio R.C. 733.11 et seq. 129.01 INVESTMENT OF TREASURY FUNDS. Whenever there are moneys in the treasury of the City which will not be required to be used by the City for a period of six months or more, such moneys may be invested in obligations of the City, obligations made eligible for the deposit or investment of interim moneys of political subdivisions of the State under Ohio R.C. 135.14, bonds of this State, and bonds of any municipal corporation, county, township or other political subdivision of this State, as to which there is no default of principal, interest or coupons. Such investments shall not be made at a price in excess of the current market value of such bonds or other interest-bearing obligations. Investments so purchased shall be sold in accordance with Ohio R.C. 731.57 through 731.59. Interest earned on such investments, except interest derived from sewer plant funds which are encumbered by a certain bond indenture to The Ohio Company, shall be credited to the General Fund. (Ord. 94-09. Passed 4-11-94.) 129.02 CONTRACT AUTHORITY. (a) The City Manager may, without authorization by Hilliard City Council, make any contract, purchase supplies or materials, or provide labor for any work under the supervision of the respective departments involving not more than the contract amount provided in Ohio R.C. 735.05. The “not more than” contract amount authorized herein shall automatically, without further amendment to this Code section, equal the contract amount provided in subsequent amendments to Ohio R.C. 735.05. (b) All contracts in excess of the amount authorized in subsection (a) above shall be approved by City Council before being executed by any official of the City, even if an appropriation for a contract has previously been approved by City Council.


129.03 ADMINISTRATIVE CODE 20 (c) All contracts in excess of the amount permitted in subsection (a) above, shall be subject to the competitive bidding requirements as set forth in the City Charter, Codified Ordinances, and State law, except for the services of an accountant, architect, attorney at law, physician, professional engineer, construction project manager, consultant, surveyor, appraiser or fiscal and management consultants. (d) The provisions of Ohio R.C. 153.50 through 153.52, inclusive, relating to the separate bid requirements for work and materials enumerated therein, on municipal public improvement projects are waived. Notwithstanding the previous statement, the City is authorized to bid all municipal public improvement projects in accordance with Ohio R.C. 153.50 through 153.52, inclusive, if determined by the City Manager, that such method of bidding is in the City’s best interest. (Ord. 19-31. Passed 12-9-19.) 129.03 LOCAL PREFERENCE PROGRAM. (a) Definitions: The following words and terms as used in this section shall have the following meanings: (1) Local business. An individual or business entity located within the

corporate limits of the City and that has filed or paid an earnings tax in the most recent tax year, and that has submitted a bid to the City for materials, supplies, equipment or services. When proof of a business’ location is required for purposes of this section, the business or individual must authorize the City’s Tax Department to release the necessary information.

(2) Local preference. In purchasing materials, supplies, equipment and services, the City shall provide a local business with a credit equal to five percent (5%) of the lowest and best bid received from a non-local business.

(3) Bid. The price quoted to the City by the local or non-local business in an invitation to bid, a request for proposal, a request for qualifications or other means of solicitation selected by the City.

(4) Non-local business. An individual or business entity that does not meet the definition of being of local business.

(Ord. 07-26. 4-9-07.) (b) When purchasing supplies, materials, equipment and services under $100,000, the City shall provide a Local Business with a credit equal to five percent (5%) of the apparent lowest and best bid received from a Non-Local Business. If the credit results in the Local Business' bid being within five percent (5%) of the Non-Local Business' bid, the Local Business may be deemed to be the lowest bidder. (c) For City purchases or contracts under $100,000, if the apparent lowest and best bid received is from an entity that is a Non-Local Business, the Local Business that has submitted a bid to the City may be deemed to be the lowest bid if its bid is within five percent (5%) of the Non-Local Business' bid. (d) For City purchases or contracts exceeding $100,000, if the apparent lowest and best bid received is from an entity that is a Non-Local Business, the Local Business that has submitted a bid to the City may be deemed to be the lowest bid if its bid is within five percent

(5%) of the lowest bid submitted by the Non-Local Business and the Local Business agrees to reduce its bid to match the lowest bid submitted by the Non-Local Business. (Ord. 12-43. Passed 7-9-12.) 20A Department of Finance 129.05 (e) Ties. (1) Ties between one local business and one or more non-local businesses

shall be broken in favor of the local business. (2) Ties between two or more local businesses shall be broken through a coin

toss method administered by the City until the winner remains. (f) Notwithstanding the above provisions, the local preference does not apply to contracts financed in whole or in part by contributions, grants or loans from any agency of the State of Ohio, the County of Franklin or the United States Government. (g) Nothing within this section shall be construed to create any private rights, claims or causes of actions on behalf of any person, including, but not limited to, bidders, proposers, and contractors. (h) The City shall indicate in all its invitations to bid, its requests for proposals, requests for qualifications, and its solicitations for all public contracts and purchases for materials, supplies, equipment and services, that it shall apply a local preference as outlined in this section in the evaluation and award of all bids received. (Ord. 07-26. Passed 4-9-07.) (i) The City Manager or designee may promulgate rules and regulations to implement this section provided they are not inconsistent with the expressed provisions of this section. (Ord. 19-31. Passed 12-9-19.) (j) In case any one or more of the provisions contained in this section shall be invalid, illegal or unenforceable in any respect, the validity, legality or enforceability of the remaining provisions contained herein shall not in any way be affected or impaired thereby. (Ord. 07-26. Passed 4-9-07.) (k) Nothing in this Section 129.03 shall be read to eliminate the requirement of Local Bidders to follow all instructions given in the submission of their bids, nor to prevent the City from awarding a bid to the lowest and best bidder based on the standards outlined in the bid documents. (Ord. 12-43. Passed 7-9-12.) 129.04 DEPOSITORY DESIGNATION PROCESS. Each eligible institution desiring to be a public depository of the public funds of the City of Hilliard, including without limitation active, inactive and interim deposits, shall make application in writing therefor with the City, not more than ninety days prior to the date fixed by Section 135.12 of the Ohio Revised Code for the designation of such public depositories. Except as set forth in the preceding sentence, all other requirements and procedures for making such application and governing public deposits shall be consistent with the procedures set forth in Section 135.01 to 135.21 of the Ohio Revised Code. (Ord. 08-36. Passed 7-14-08.) 129.05 CAPITAL IMPROVEMENT PROGRAM AND BUDGET APPROVAL. (a) The City Manager shall be responsible for submitting the capital improvement program to City Council, which shall embody recommendations for physical improvements to be undertaken in the upcoming five years with estimated costs and manner of financing.


(b) In conjunction with the submission of the capital improvement program, the City Manager also shall submit to City Council the capital budget for the upcoming year.

129.06 ADMINISTRATIVE CODE 20B (c) The City Manager shall prepare and submit the capital improvement budget to City Council on or before October 15th of each year, in conjunction with the submission of the municipal operating budget. (d) The capital improvement budget shall be passed by ordinance and effective no later than December 31st. (Ord. 19-31. Passed 12-9-19.) 129.06 ONE PERCENT (1%) FOR PUBLIC ART PROGRAM. (a) Purpose. It is the purpose of this Chapter to provide a mechanism to fund the acquisition of Public Art by the City, including the selection, acquisition, installation, maintenance, management, conservation and commissioning of Public Art and to encourage the use of various mediums of art as integral elements and features in the development of the City. (b) For the purposes of this Section, the following phrases and words have the meaning set forth herein: (1) “Construction Costs” means the total amount appropriated for an Eligible

Project (including funding from outside sources which permit the acquisition of artwork for the eligible project with such funds) less the actual costs of: (i) real property acquisition, (ii) demolition of existing structures, (iii) environmental remediation, (iv) equipment costs, (v) change orders to Eligible Projects, and (vi) legal, design and accounting fees.

(2) “Eligible Project” means Capital Improvement Projects for the following items:

A. Capital Projects for any of the following types: i. Constructing, widening, adding one or more turn lanes or

extending a roadway, other than the routine maintenance or repair of roads;

ii Constructing or remodeling a public building, decorative or commemorative structure, or public parking facility;

iii. Constructing or reconfiguring an intersection or roundabout, other than adding signalization or other safety measures to the intersection;

iv. Developing a public park; v. Undertaking a street improvement or streetscape project,

other than routine street repair and maintenance; vi. Constructing or making significant improvements to a

bridge, other than routine maintenance and repair; vii. Erecting or installing a water or wastewater treatment

facility or structure; viii. Any other capital improvement project which City Council

determines is appropriate for the allocation and incorporation of Public Art.

B. Eligible Project does not include any of the following types: i. Sidewalk (including curbs and gutters) construction or

repair; ii. Modifications to streets, sidewalks or structures for

disabled access;


20C Department of Finance 129.06 iii. Park and landscape renovation projects, including, but not

limited to, court resurfacing, landscape maintenance, renovation or replanting; mowing; fence replacement or repair; repair or replacement of play structures; pool resurfacing or repair;

iv. Municipal and public parking lot maintenance and repair; v. Routine building maintenance, including repair or

replacement of roofing, windows and/or doors, heating, cooling, painting;

vi. Management of natural areas or stream restoration; vii. Demolition; viii. The purchase or lease of vehicles, equipment, or

machinery; ix. Any other capital improvement project which City Council

determines is not appropriate for the incorporation of Public Art.

(3) “Public Art” has the same meaning as defined in Section 149.05(d) of the Codified Ordinances.

(c) There is hereby created a Public Art Fund which shall be a separate account established by the City to receive monies appropriated for Public Art acquisition and shall consist of the following: (1) One percent (1%) of the Construction Costs of an Eligible Project as bid,

contracted and accepted by the City. (2) All funds donated to the City by private developers/owners or by others; (3) Other funds allocated by the City through the budgetary process; (4) Application fees submitted for public art. (d) The Public Art Fund shall be used solely for the selection, commissioning, acquisition, installation, maintenance, administration and insurance of Public Art or in relation thereto, and such funds shall be administered by the City. (e) Appropriation of Funds. (1) All appropriations for Eligible Projects shall include an amount of not less

than one percent (1%) of the Construction Costs of an Eligible Project but not to exceed the sum of two hundred thousand dollars ($200,000) for any Eligible Project; provided that the Public Arts Commission may recommend to the City an increased expenditure for those projects of exceptional size or unique function, however, in no event shall the appropriation exceed one percent (1%).

(2) The Public Arts Commission shall recommend to the City the amount of monies to be allocated for selection, commissioning, acquisition and installation of individual works of Public Art to be incorporated into the Eligible Project for which the monies were appropriated.

(3) Monies appropriated pursuant to this section, but not spent in connection with the Eligible Project, may be utilized to supplement other appropriations for the acquisition of Public Art or to place Public Art in, on or near other Eligible Projects which have already been constructed or on other City properties.

(f) All Public Art created, acquired, and installed pursuant to this Chapter shall be acquired in the name of the City of Hilliard, Ohio as mandated in Section 149.05(l) of the City's Codified Ordinances. (Ord. 18-21. Passed 10-22-18.)


21

CHAPTER 133 Department of Public Safety

133.01 Reserve Police Force. 133.02 Police Department age requirements. 133.03 Cost recovery procedure for the repair or removal of fire damaged structures.

CROSS REFERENCES Department established - see CHTR. 5.01 Director of Public Safety - see CHTR. 5.04 Statutory provisions - see Ohio R.C. Ch. 737 133.01 RESERVE POLICE FORCE. (a) Appointment of Members. There is created within the Department of Public Safety a Reserve Police Force. This Force shall not exceed twenty (20) members and each member shall be appointed by the Director of Public Safety. (b) Qualifications of Members. The following requirements shall apply to all applicants of the Reserve Police Force. (1) The applicant shall possess a high school education degree or its equivalent. (2) The applicant must pass a comprehensive background investigation that

includes, but is not limited to, a credit check, previous employment, character investigation and criminal history.

(3) No applicant will be considered who has been convicted of a felony. (4) No applicant will be considered who does not meet the standards

established by the Director of Public Safety. (5) The applicant must be at least twenty-one years of age. (6) No person shall be considered for membership who has not resided in the

State of Ohio for at least one year immediately preceding the date of the application.

(7) The applicant shall be in good physical condition and submit a written statement from a physician licensed to practice medicine in the State of Ohio that the applicant can meet the essential functions of the position of police officer.

(8) The applicant shall have a definite understanding of what is expected of a member in regard to hours spent on duty, lack of compensation and emergency service.

133.01 ADMINISTRATIVE CODE 22 (c) Purpose and Duties. The purpose of the Reserve Police Force is to assist the Chief of Police and all regular police officers in their official police duties for the City and the State. No reserve police officer shall perform duties until such officer completes the minimum training requirements established by the Chief of Police, as approved by the Director of Public Safety. (d) Tenure. Reserve police officers shall serve so long as the Director of Public Safety may direct, or until a written resignation is submitted by a member. (e) Nonliability. Neither the City, the agent or representative of the City, nor any individual, firm, partnership, corporation, receiver, trustee or any other agent thereof, who in good faith executes any executive order, rule or regulation promulgated pursuant to the provisions of this section, shall be liable for injury or damage sustained to person or property as a direct or proximate result of such action. (f) Public Liability Protection. Reserve police officers are provided with public liability protection equal to that provided to full-time officers. (g) Compensation. (1) Reserve police officers shall serve without pay except when authorized

by the Director of Public Safety. The compensation rate shall not exceed the lowest rate scale of the position to be filled, and pay shall be according to an hourly basis.

(2) The City may pay the costs of all medication, physician's fees and hospital services sustained in the course of or arising from the authorized service of reserve police officers of the City if these costs are not paid by other means.

(3) Any bonds required for the reserve police officers shall be paid by the City.

(h) Control of Reserve Police. The Chief of Police shall be the commanding officer of the Reserve Police Force and, subject to the approval of the Director of Public Safety, shall have control of the assignment, training, stationing and the direction of work of such Force. The Reserve Police Force shall have all police powers, but shall perform only such police duties as assigned by the Chief of Police and shall act only when in the prescribed uniform of the day. The Chief of Police shall prescribe the time and place this uniform shall be worn. The reserve members shall obey the chain of command of the Division of Police and shall take orders from all regularly appointed members thereof. (i) Rules and Regulations. The Chief of Police shall, with the approval of the Director, prescribe the rules and regulations for the conduct and control of the Reserve Police Force. The members of the Reserve Police Force shall not be subject to the Civil Service Rules of the City. (Ord. 11-25. Passed 6-25-11.)


23 Department of Public Safety 133.03 133.02 POLICE DEPARTMENT AGE REQUIREMENTS. (a) The age requirements for original appointments to the Hilliard Division of Police shall be as provided in Ohio R.C. 124.41, except that the maximum age of original appointment shall be forty-five (45) years of age on the date of appointment. (Ord. 18-20. Passed 10-22-18.) 133.03 COST RECOVERY PROCEDURE FOR THE REPAIR OR REMOVAL OF FIRE DAMAGED STRUCTURES. (a) No insurance company doing business in the State of Ohio shall pay a claim of a named insured for fire damages to a structure located within the City where the amount recoverable for the fire loss to the structure under all insurance policies exceeds five thousand dollars ($5,000) and is greater than or equal to sixty percent (60%) of all fire insurance policy monetary limitations unless there is compliance with the procedures set forth in divisions (b) and (c) of this section. (b) When the loss agreed to between the named insured or insureds and the insurance company or insurance companies equals or exceeds 60% of the aggregate limits of liability on all fire policies covering the building or structure, the insurance company or companies, in accordance with Ohio R.C. 715.26(F), shall transfer from the insurance proceeds to the City Finance Director in the aggregate amount of two thousand dollars ($2,000) for each fifteen thousand dollars ($15,000), and each fraction of that amount, of a claim, or, if, at the time of a proof of loss agreed to between the named insured or insureds and the insurance company or companies, the named insured or insureds have submitted a contractor’s signed estimate of the costs of removing, repairing or securing the building or other structure, shall transfer from the insurance proceeds the amount specified in the estimate. There shall be a minimum transfer of $2,000.

The transfer of proceeds shall be on a pro rata basis by all companies insuring the building or structure. Policy proceeds remaining after the transfer to the City shall be disbursed in accordance with the policy terms. The named insured or insureds may submit a contractor’s signed estimate of the costs of removing, repairing or securing the building or other structure after the transfer, and the City Manager or designee, after notifying the Building Inspector, shall return the amount of the fund in excess of the estimate to the named insured or insureds, provided that the City has not commenced to remove, repair or secure the building or other structure. (c) Upon receipt of proceeds by the City as authorized by this section, the City Finance Director shall place the proceeds in a separate fund to be used solely as security against the total cost of removing, repairing or securing incurred by the City pursuant to Ohio R.C. 715.261.

When transferring the fund as required in division (b) hereof, an insurance company shall provide the City with the name and address of the named insured or insureds whereupon the City shall contact the named insured or insureds, certify that the proceeds have been received by the City and notify them that the following procedures will be followed:

133.03 ADMINISTRATIVE CODE 24 The fund shall be returned by the City Manager or designee to the named insured or insureds when repairs, removal or securing of the building or other structure have been completed and the required proof is received by the Building Inspector, provided that the City has not incurred any costs for repairs removal, or securing. However, the fund shall be returned to the named insured or insureds no later than 60 days after the City Manager or designee receives the required proof. If the City has incurred any costs for repairs, removal, or securing the building or other structure, such costs shall be paid from the fund and if excess funds remain, the City shall transfer, no later than 60 days after all such costs have been paid, the remaining funds to the named insured or insureds after repair, rebuilding or removal has been competed. Nothing in this section shall be construed to limit the ability of the City to recover any deficiency under Ohio R.C. 715.261. Nothing herein shall be construed to prohibit the City and the named insured or insureds from entering into an agreement that permits the transfer of funds to the named insured or insureds if some other reasonable disposition of the damaged property has been negotiated. (d) Unless otherwise agreed to in writing by the City Manager or designee, any named insured or un-insureds, incurring fire damage or loss to a structure located within the City of Hilliard, shall enter into a contract with a contractor for removing, repairing or securing the building or other structure within six (6) months after the date of loss and such contract shall be substantially completed, as determined by the City Manager or designee, within one (1) year of the date of loss. (e) The City Manager or designee, on behalf of the City, is hereby designated as the officer authorized to carry out the duties of this section, provided that no funds so held under this section shall be released without notification of such intent to the Building Inspector. (f) The Clerk of Council is hereby directed to send a certified copy of this section to the Superintendent of Insurance of the State of Ohio. (Ord. 19-31. Passed 12-9-19.)


25 CHAPTER 137 Department of Public Service EDITOR'S NOTE: There are no sections in Chapter 137.


CROSS REFERENCES Department established - see CHTR. 5.01 Director of Public Service - see CHTR. 5.02 Statutory provisions - see Ohio R.C. Ch. 735


27

CHAPTER 141 Department of Law



CROSS REFERENCES Department established - see CHTR. 5.01 Director of Law - see CHTR. 5.04 Statutory powers and duties - see Ohio R.C. 733.51 et seq.


29

CHAPTER 145 Department of Recreation and Parks



CROSS REFERENCES Statutory provisions - see Ohio R.C. Ch. 755 Parks - see S.U. & P.S. Ch. 971


31

CHAPTER 149 Boards and Commissions

149.01 Residency requirement. 149.02 Youth and Family Commission. (Repealed) 149.03 Economic Development Council. (Dissolved)

149.04 Environmental Sustainability Commission. 149.05 The Hilliard Public Arts Commission. 149.06 Hilliard Sports Commission.

CROSS REFERENCES

Boards and commissions - see CHTR. Art. IX 149.01 RESIDENCY REQUIREMENT. (a) All members of boards and commissions of the City where provision is made for compensation from City funds for service thereon shall be residents of the City. (b) This requirement shall not apply to groups which are advisory in nature only and for service on which no compensation is provided. (c) The provisions of this section shall not be effective with respect to the present members of boards and commissions during their present term of office. (Ord. 94-09. Passed 4-11-94.) 149.02 YOUTH AND FAMILY COMMISSION. (REPEALED) EDITOR’S NOTE: Former Section 149.02 was repealed by Ordinance 13-38. 149.03 ECONOMIC DEVELOPMENT COUNCIL. (DISSOLVED) EDITOR’S NOTE: The Economic Development Council was dissolved in 2011. 149.04 ENVIRONMENTAL SUSTAINABILITY COMMISSION. The Environmental Sustainability Commission (ESC) is established and shall be operated as provided herein: (a) Establishment and Purpose. (1) There is hereby established, in and for the City, an Environmental

Sustainability Commission (ESC) consisting of not less than seven nor more than nine volunteer members.

(2) The purpose of the ESC shall to be advise City Council, the City Manager, and city officials on the following mission:

149.04 ADMINISTRATIVE CODE 32

"The Environmental Sustainability Commission shall review existing green policies and advise City Council, the City Manager, and city officials in the initiation and/or development of programs that will create or enhance sustainable practices within our community."

(b) Function, Duties, and Responsibilities. (1) The Environmental Sustainability Commission shall be advisory in nature. (2) The duties and responsibilities of the ESC shall include, but not be limited

to: A. Developing a mission statement and sustainability goals which

shall be reviewed, discussed and presented for consideration and passage by the Hilliard City Council.

B. Advising City Council, the City Manager, and city officials on: 1. The review of existing city green policies. 2. Trends affecting the environment and the community. C. Determining city and community priorities and resources relative

to sustainability issues. D. Coordinating and assisting other City of Hilliard boards and

commissions to determine if new plans/proposals are in compliance with sustainability goals.

E. Partnering with outside boards and commissions, such as MORPC and The Franklin Soil & Water, to further the city's sustainability goals.

F. Providing a forum for addressing public concerns relative to sustainable practices.

G. Developing educational outreach activities and materials. H. Drafting indicators to measure the successes of the ESC. (c) Membership, Organization and Procedures. (1) Appointments to the ESC shall be made by City Council. Members shall

be City residents and/or Hilliard City School District residents and qualified by experience and/or training in matters related to conservation such as: education, energy, civil construction/engineering, green building, landscape design, environmental engineering, transit, consulting, law, recycling/solid waste, air and water quality, and environmental health.

(2) Membership shall also include one City Council member. The City Council member shall be a voting member.

(3) Three of the members each shall serve an initial term of three years; four of the members each shall serve an initial term of two years; and any additional members each shall serve an initial term of one year. Thereafter, all terms shall be for two years.

(4) Members may be reimbursed for expenses incurred as a result of fulfilling their functions hereunder, if such funds have been made available and authorized first by Hilliard City Council.

(5) A majority of the voting Members of the ESC shall constitute a quorum.


32A Boards and Commissions 149.05 (6) The ESC shall elect by majority vote, a Chairman, Vice-Chairman and

Secretary and shall establish and adopt procedural rules (bylaws) to govern its operations. The ESC will follow Roberts Rules of Order and shall keep a record of its meetings, which are subject to public inspection and copying as may be required under the Ohio Revised Code. The records of the ESC shall be kept at City Hall.

(7) The ESC shall, at times and dates determined by the City Council, provide reports and updates on its activities, initiatives and progress.

(8) The ESC shall continue until dissolved by a majority vote of Council membership. (Ord. 9-31. Passed 12-9-19.)

149.05 THE HILLIARD PUBLIC ARTS COMMISSION. (a) The Council of the City of Hilliard shall appoint a Public Arts Commission to advise and make recommendations to the City Manager and City Council consistent with the purposes and intent of this Chapter. (b) The Public Arts Commission shall create a public art plan for Council to adopt and to advise the Council about mechanisms for implementation of a public art program to enrich the visual and aesthetic environment of primarily public spaces within the City of Hilliard. (c) The Public Arts Commission shall review and recommend public art projects and make recommendations to the City Manager and City Council regarding the appropriation, funding, selection, acquisition, maintenance and placement of Public Art. (d) Public Art is defined as "all forms of public art, regardless of its permanence, created in any medium, material or combination thereof. Public art may take the form of individual works or site-specific installations integrated into the design and physical development of a permanent element, such as a building, land or water feature. Public art implies a contextual, often collaborative approach to the creation of art that takes into account the site and other local factors. Public Art is a critical component of the built environment and adds much to the City's quality of life and allows the community to express its identity and values. Public Art provides an educational environment while enhancing parks, roadsides, pedestrian corridors and community gateways. (e) Public is defined as "of, relating to, or affecting a population or a community as a whole; done, made, acting, etc., for the community as a whole; of, relating to, or being in the service of a community or nation; and maintained by and under public control." The Public Arts Commission shall establish rules, guidelines, regulations, application procedures and selection criteria for the implementation of this Chapter, which shall include methods to: - integrate Public Art into areas identified within the City that would be appropriate

for the placement of Public Art; - identify suitable arts objects and forums for Public Art projects, taking into

consideration factors such as budget limitations, maintenance costs and durability of the artwork;

- determine a method or methods, that shall include a mechanism for public input, of selecting and contracting with artists for the design, execution and siting of Public Art;

- determine a process for the ongoing care, maintenance and conservation of Public Art;

149.05 ADMINISTRATIVE CODE 32B - seek, select and recommend the commissioning of artists for Public Art in the

City, (contingent upon the availability of funds for this purpose); - promote art in beautification projects and in other developments throughout the

City; - develop a plan for the incorporation of Public Art into the City's comprehensive

plan; - promote, develop and enrich community interest, understanding and participation

in the arts; - identify sources of funding, such as grants and private donations, for the creation

and advancement of Public Art and various mediums of art in the City; - provide a comprehensive written strategy for attaining the goals and objectives of

this Chapter within one year of the effective date of this resolution; - partner with other boards and commissions as necessary to achieve goals; - provide a written report and oral presentation to the City Manager and City

Council at a minimum of once per quarter. City Council may at any time request the Public Arts Commission to report more frequently;

- perform other duties as may be assigned by the City Manager and City Council. (g) The Public Arts Commission shall be composed of seven (7) members appointed by Council. Members shall be residents of the City. One of the Members shall include a member of City Council, or its designee. The remaining Members "shall be qualified by education, experience and/or training in one or more of the following areas: architecture, urban planning, art or architectural history, design, creating art, promoting art, funding art, commissioning art, maintaining or repairing art, art instruction or having an education in art history and/or the fine arts. All members shall be voting members. (h) All members shall serve for two-year terms, except for the initial appointments, whose terms shall be as follows: Four of the members shall be appointed for two -year terms and the remaining members shall be appointed for three -year terms. Members may serve past his/her term until reappointed or a new appointment is made by Council. At its first meeting, the members shall elect a President, Vice-President and Secretary, each for one-year calendar terms. The Secretary shall be responsible for the taking of meeting minutes, preparation of agendas, meeting notices and records retentions, if so assigned by the President. (i) The Commission shall meet as needed to fulfill its duties under this Chapter. All Commission meetings shall be open to the public. Notice of meetings shall be as provided by law. The Commission shall follow Roberts Rules of Order and shall keep a record of its proceedings, which are subject to public inspection and copying as may be required under the Ohio Revised Code. All records of the Commission shall be kept and maintained at City Hall. (j) Monetary compensation, if any, including reimbursement of any expenses, to members for serving on the Commission, shall be as authorized by City Council. (k) A majority of the membership who are present at a meeting shall constitute a quorum of the Commission.


32C Boards and Commissions 149.06 (l) All Public Art acquired pursuant to this Chapter shall be acquired in the name of the City of Hilliard, Ohio and title shall vest in the City of Hilliard. Works of art owned by the City may also be loaned for exhibition elsewhere, upon such terms and conditions as deemed necessary by the City, on condition that such exhibit shall be open to the public for viewing at no cost to members of the public. By agreement of a property owner, Public Art may be displayed on private property which has substantial public exposure in and around the City. (m) The Public Arts Commission shall not promote, recommend, commission, rent, lease, buy, etc. any work of art, in any form, that is objectionable to the ordinary senses/common senses of the average citizen. (n) The Public Arts Commission shall dissolve as of December 31, 2022 unless extended by legislative action of Hilliard City Council. (Ord. 19-31. Passed 12-9-19.) 149.06 HILLIARD SPORTS COMMISSION. The Hilliard Sports Commission (Sports Commission) is established and shall be operated as provided herein: (a) Establishment and Purpose. There is hereby established, in and for the City, a

Sports Commission consisting of nine (9) volunteer members. (b) Membership, Organization and Procedures. (1) Appointments to the Sports Commission shall be made by City Council.

Members shall be residents of the City and/or of the Hilliard City School District. Council shall appoint four (4) members. The four (4) Council appointed members shall be voting members.

(2) Membership shall also include one City Council member. The City Council member shall be a voting member.

(3) In addition to the above appointments, one (1) representative from Destination Hilliard, one (1) representative from the Hilliard Area Chamber of Commerce, and one (1) representative from the Hilliard City School District shall serve on the Commission, and shall be voting members.

(4) Three (3) of the members each shall serve an initial term of three (3) years; (4) four of the members each shall serve an initial term of two (2) years; and two (2) members each shall serve an initial term of one (1) year. Thereafter, all terms shall be for two (2) years. Members shall serve on the Commission until reappointed or replaced.

(5) Members may be reimbursed for expenses incurred as a result of fulfilling their functions hereunder, if such funds have been made available and authorized first by Hilliard City Council.

(6) A majority of the voting members of the Sports Commission shall constitute a quorum.

(c) Function. (1) The Sports Commission shall be advisory in nature. The Commission

shall meet on such dates and times as it deems necessary in order to fulfill its purpose, and to meet deadlines as required by Hilliard City Council. All meetings shall be advertised as public meetings and open to the public.

149.06 ADMINISTRATIVE CODE 32D (2) The Sports Commission shall elect by majority vote, a Chairman, Vice-

Chairman and Secretary and shall establish and adopt procedural rules (bylaws) to govern its operations. The Sports Commission will follow Roberts Rules of Order and shall keep a record of its meetings, which are subject to public inspection and copying as may be required under the Ohio Revised Code. The records of the Sports Commission shall be kept at City Hall.

(3) The Sports Commission shall, at times and dates determined by the City Council, provide reports and updates on its activities, initiatives and progress.

(4) The Sports Commission shall be dissolved effective December 31, 2020, unless legislative action is taken by Hilliard City Council to disband the Commission prior to that date, or to extend its term beyond that date.

(Ord. 19-31. Passed 12-9-19.)


33

CHAPTER 151 Disposition of Municipally Owned Property

151.01 Disposition procedure. 151.02 Sale or lease if no proposal is received. 151.03 Alternative procedure for the sale or lease of property. 151.04 Alternative procedures for sale or other disposition of certain personal property.

151.05 Sale of municipally owned real or personal property by Internet auction. 151.06 Purchasing goods or supplies by

CROSS REFERENCES Sale or lease of property - see Ohio R.C. Ch. 721

151.01 DISPOSITION PROCEDURE. Except as provided for in Section 151.03, the following procedure shall be followed when disposing of municipally owned property either by sale or lease: (a) The City Manager who is responsible for the property shall declare the same to be

surplus to the needs of the City. (b) Upon the property being declared surplus the City Manager shall obtain authority

from Council, by resolution, to advertise the surplus property for sale or lease in a newspaper of general circulation within the City once a week for not less than two consecutive weeks. The notice shall contain the following information:

(1) A description of the property to be sold or leased. (2) The City’s appraised value of the property if the same is being offered for

sale. (3) The minimum and maximum term of years if the property is being offered

for lease.

(c) The notice shall direct bidders to submit their proposals to the City within a given time period. Such proposals shall include at a minimum bid price offered for the property, the bidder’s proposed use of such property and any other specific information either the City or the bidder believes necessary to evaluate the proposal.

(d) Upon receipt of the proposals, the City Manager shall evaluate such bids. The factors to be considered in evaluating the proposals shall include price, proposed use of the property and all other relevant considerations including those criteria and information described in the notice.

(e) The City Manager shall report all bids received to Council, together with his/her recommendations.


151.02 ADMINISTRATIVE CODE 34 (f) No property belonging to the City shall be sold or leased except pursuant to an

ordinance adopted by Council and setting forth the following: (1) The identity of the successful bidder. (2) A description of the property to be sold or leased. (3) A finding that the property is not needed for public use. (4) The terms of the sale or lease. (g) The City is under no obligation to accept any of the proposals submitted. The

City may accept, with additional conditions, any proposal submitted that the City Council determines to be in the best interest of the City.

(Ord. 19-31. Passed 12-9-19.) 151.02 SALE OR LEASE IF NO PROPOSAL IS RECEIVED. If after following the procedure set forth in Section 151.01, no proposal is received, the City Manager may sell or lease such property at public or private sale upon the best terms available, subject to the approval of the same by ordinance adopted by City Council. (Ord. 19-31. Passed 12-9-19.) 151.03 ALTERNATIVE PROCEDURE FOR THE SALE OR LEASE OF PROPERTY. Notwithstanding the provisions of Section 151.01, City Council may, by ordinance, approve a specific purchase agreement or lease of municipally owned property that has been declared by the City Manager in charge of the property to be surplus to the needs of the City. (Ord. 19-31. Passed 12-9-19.) 151.04 ALTERNATIVE PROCEDURES FOR SALE OR OTHER DISPOSITION OF CERTAIN PERSONAL PROPERTY. (a) Notwithstanding the provisions of Section 151.01, any item of personal property, the estimated value of which is less than one thousand dollars ($1,000) and which is not needed for municipal purposes and has been declared surplus by the City Manager who is responsible for the property, may be sold by the City Manager at public or private sale, at a fixed price or for the best price obtainable. (b) However, if the City Manager who is responsible for the property determines that the municipal personal property is not needed for public use, or is obsolete or unfit for the use for which it is acquired, and that the property has no value, the City Manager may discard, donate or salvage that property. No resolution or other authorization of Council is required under this paragraph (b). (c) The City Manager shall provide Council with a quarterly report of all personal property of the City sold at private sale and specify each item sold, the purchaser and the sale price. The City Manager shall also provide Council with a quarterly report of all personal property which is discarded, salvaged or donated pursuant to paragraph (b) above, including each item and to what entity it was discarded, salvaged or donated.

35 Disposition of Municipally Owned Property 151.06 (d) Public sales of personal property under paragraph (a) above shall be by the City Manager having supervision or management of the personal property and shall be at public auction, unless otherwise approved by the resolution of Council. Notice of the sale of surplus personal property of the City shall be given in a newspaper of general circulation within the City once a week for not less than two consecutive weeks during a period of fifteen days preceding the sale. The advertisement shall generally describe the property being sold and the date, place, time and general terms of the public sale. The advertisement need not specifically describe each item of personal property. (Ord. 19-31. Passed 12-9-19.) 151.05 SALE OF MUNICIPALLY OWNED REAL OR PERSONAL PROPERTY BY INTERNET AUCTION. (a) Regardless of the property’s value, the City may sell by Internet auction real or personal property, including motor vehicles acquired for the use of municipal officers and departments, and road machinery, equipment, tools, or supplies, which is not needed for public use, or is obsolete or unfit for the use for which it was acquired. (b) City Council shall adopt, during each calendar year, a resolution expressing its intent to sell property by Internet auction. The resolution shall include a description of how the auctions will be conducted and shall specify the number of days for bidding on the property, which shall be no less than fifteen days, including Saturdays, Sundays and legal holidays. The resolution shall indicate whether the City will conduct the auction or whether it will be contracted with a representative to conduct the auction, and shall establish the general terms and conditions of the sale. If the contracted representative is known at the time the resolution is adopted, the resolution shall provide contact information, including the representative’s name, address and telephone number. (c) After adoption of the resolution, the Council Clerk shall publish in a newspaper of general circulation in the municipal corporation, notice of its intent to sell unneeded, obsolete, or unfit municipal property by Internet auction. The notice shall include a summary of the information provided in the resolution and shall be published at least twice, with the second notice being published anytime between the tenth and twentieth days after the first notice is published. A similar notice also shall be posted continually throughout the calendar year in a conspicuous place in the City’s administrative offices, in the office of the Council Clerk, and on the City’s website. The notice also shall include a list of those items to be auctioned, however, failure to list any such item in a public notice does not prevent the item from being auctioned nor does it void a sale. (d) The City may establish a minimum price to be accepted for specific items and may establish other terms and conditions for the particular sale, including requirements for pickup or delivery, method of payment, and sales tax. This type of information shall be provided on the Internet at the time of the auction and may be provided before that time upon request after the terms and conditions have been determined by the City. (Ord. 05-38. Passed 7-11-05.) 151.06 PURCHASING GOODS OR SUPPLIES BY REVERSE AUCTION. (a) Whenever the City of Hilliard determines that the use of a reverse auction is advantageous to the City, the City Manager seeking the purchase or contract, or his/her designee, may purchase goods or services by reverse auction.


151.06 ADMINISTRATIVE CODE 36 (b) The City, in establishing a reverse auction process, will:

(1) Determine the specifications and requirements of the goods or services to be acquired; and

(2) Identify and provide notice to potential sellers concerning the proposed acquisition; and

(3) Establish prequalification requirements to be met by a seller to be eligible to participate in the reverse auction.

(c) Prior to conducting a reverse auction, the City shall establish a threshold amount by which shall be the maximum amount that the City is willing to pay for the goods or services to be acquired. (d) The City will enter into a contract with a seller which meets the specifications or description of the goods or services to be procured and whose proposal the City determines to be the most advantageous. (e) Unless otherwise permitted by state code, the City shall not purchase supplies or services by reverse auction if the contract concerns the design, construction, alteration, repair, reconstruction, or demolition of a building, highway, road, street, alley, drainage system, water system, waterworks, ditch, sewer, sewage disposal plant, or any other structure or works of any kind. (f) The City will solicit proposals through a request for proposals (RFP). The RFP shall state the relative importance of price and other evaluation factors. The City shall give notice of the RFP in accordance with rules that it adopts. (g) As provided in the RFP and in the rules adopted by the City, and to ensure full understanding of and responsiveness to solicitation requirements, the City may conduct discussions with responsible offerors who submit proposals determined by the City to be reasonably susceptible of being selected for award. The City shall accord offerors fair and equal treatment with respect to any opportunity for discussion regarding any clarification, correction or revision of their proposals. (h) The City may award a contract to the offeror whose proposal the City determines to be the most advantageous to the City, taking into consideration factors such as price and evaluation criteria set forth in the request for proposals. The contract file shall contain the basis on which the award is made. (i) The City's rules may require the provision of a performance bond, or other form of financial security, in the amount and in the form specified in the rules. (Ord. 19-31. Passed 12-9-19.)

37

CHAPTER 161 Compensation Plan

161.01 Boards and Commissions. 161.02 Uniforms. 161.03 Hospitalization, surgical, major medical, prescription drug card, dental, vision and life insurance. 161.04 Legal holidays. 161.05 Sick leave. 161.06 Vacation leave. 161.07 Military leave; jury duty; examination leave; special leave; funeral leave.

161.08 Overtime. 161.09 Injury leave. 161.10 Service credit payment. 161.11 Contributions to Public Retirement System. 161.12 Surety bonds. 161.13 Payment of expense vouchers. 161.14 Utilization of City recreation facilities. 161.15 Tuition Reimbursement Program. 161.16 Definition of full-time employee.

161.01 BOARDS AND COMMISSIONS. (a) The salary of all members of any board or commission established by the Charter or ordinance shall be as set by City Council. (b) The compensation shall be paid semiannually in the months of June and December. (Ord. 07-71. Passed 12-10-07.) 161.02 UNIFORMS. (a) The City Manager is hereby authorized, where it is deemed to be in the best interest of the City, to prescribe, purchase or rent special work clothing and equipment for all employees in all cases where, in the judgment of the City Manager, working conditions are such as to require such clothing or equipment for the reasonable protection or identification of the employee or the public. (b) Purchased clothing and equipment shall remain the property of the City. (c) The City Manager is authorized to incur reasonable expense for the cleaning, laundering and maintenance of such clothing and equipment that is owned by the City. (Ord. 19-31. Passed 12-9-19.)


161.03 ADMINISTRATIVE CODE 38 161.03 HOSPITALIZATION, SURGICAL, MAJOR MEDICAL, PRESCRIPTION DRUG CARD, DENTAL, VISION AND LIFE INSURANCE. Until midnight of December 31, 2019, the Hiring Authority referred to in Sections 161.03 through 161.15 shall be the Mayor. On and after January 1, 2020, the Hiring Authority referred to in Sections 161.03 through 161.15 shall be the City Manager, as such authority is provided to that position by the City's Charter, or shall be City Council as authorized by legislative action, which action may delegate certain duties to the City Manager. (a) The City shall provide health care insurance coverage, including hospitalization,

surgical, major medical, prescription drug coverage, dental and vision insurance for each eligible full-time employee of the City (including the Hiring Authority and department directors) a collective bargaining agreement or employee contract ("Covered Employee"), as set forth in the Plan Document and Summary Plan Description for the City for each Covered Employee, as such Plan Document may be updated and amended as required by law or as authorized by the Hiring Authority from time to time (the "City's Plan Document"). The City shall pay for the cost of coverage for Covered Employees and their dependents, if such coverage is requested, which shall be subject to the Covered Employees' contribution amounts set forth in Section 161.03(c) below, with deductibles, coinsurance and out-of-pocket limitations as established in the City's Plan Document.

(b) The City shall provide health care insurance coverage, including hospitalization, surgical, major medical, prescription drug coverage, dental and vision insurance as set forth in the City's Plan Document for:

(1) Eligible full-time employees; and (2) Members of City Council.

The City shall pay for the cost of coverage for those listed in (1) and (2) above and their dependents, if such coverage is requested, which shall be subject to the contribution amounts set forth in Section 161.03(c) below, with deductibles, coinsurance and out of pocket limitations as established in the City's Plan Document. In addition, Council members electing coverage shall have their annual compensation reduced by $1,000 as required by Ordinance 05-65, effective 12.28.2005, or as amended thereafter.

(c) All Covered Employees, as described in Section 161.03(b)(l) and (2) shall pay a monthly contribution to the City for such benefits. The monthly contribution shall be set by the Hiring Authority, following consultation with the Finance Director and Human Resources Director, and shall be an amount equal to a percentage of the amount designated for the City by the City's third-party administrator as the annual "COBRA" premium for individual coverage and family coverage. Contribution amounts shall be paid by Covered Employees through payroll deduction in either one installment or two installments monthly, as may be established by the Hiring Authority. The City's Plan Document shall be amended to include any updated contribution amounts as those amounts are established.

(d) The City's Plan Document contains all benefit levels, payment terms and requirements for eligible employees and officials of the City. A copy of the City's Plan Document shall be kept current and maintained on file in the office of the Clerk of Council. The Human Resources Director shall provide all employees and

City Council members who receive health insurance benefits with a copy of any changes made to the Plan Document.


39 Compensation Plan 161.05 (e) The City shall provide term life insurance in the amount of seventy-five thousand

dollars ($75,000) for each non-bargaining unit full-time employee, unless authorized otherwise by legislative action of Hilliard City Council.

(Res. 18-R-115. Passed 12-10-18.) 161.04 LEGAL HOLIDAYS. (a) Authorized Holidays. All full-time employees not otherwise covered by a collective bargaining agreement shall be authorized to observe the following holidays: New Year's Day, President's Day, the Friday preceding Easter (Good Friday), Memorial Day, Labor Day, Independence Day, Veterans Day, Columbus Day, Thanksgiving Day, the Friday after Thanksgiving and Christmas Day, together with either the day before Christmas or the day after Christmas as determined by the Hiring Authority. (b) Any employee, not otherwise covered by a collective bargaining agreement and who is eligible for overtime compensation, shall be compensated at one and one-half times their regular rate of pay for the time actually worked on a legal holiday identified in subsection (a). (c) Legal holidays falling on Saturday shall be observed on the preceding Friday and legal holidays falling on Sunday shall be observed on the following Monday. (d) In addition to the legal holidays set forth above, all full-time non-bargaining unit employees shall be authorized to observe one (1) additional holiday, designated as a "personal day." The personal day is to be taken at the pleasure of the employee with the approval of the appropriate director, except that no reasonable request shall be denied. (Res. 18-R-115. Passed 12-10-18.) 161.05 SICK LEAVE. (a) Accrual. Full-time employees shall accrue sick leave at the rate of 4.6 hours per pay period, unless stated otherwise below. However, no sick leave shall accrue in any pay period in which the employee is in unpaid status for more than eight (8) hours of regularly scheduled work. The accrual will not be available for use until the following pay period. These accrued hours will be credited to the employee's Current Sick Leave Bank. Notwithstanding anything in the foregoing paragraphs, full-time non-bargaining unit employees hired after the first day of the first full pay period following the effective date of Ordinance No. 11-33 (Amended) shall accrue sick leave at the rate of 3.1 hours per pay period. Verified unused sick leave per month of employment with such political subdivision shall be credited. (b) Sick Leave Use. Employees may request to use sick leave, at their regular rate of compensation, for absence from work due to personal illness, personal injury, and personal exposure to contagious disease, necessary medical, optical or dental appointments of the employee or a member of their immediate family, or illness or death in the immediate family. Part-time employees may request to use sick leave only for the days and hours for which they would have otherwise been regularly scheduled to work. Sick leave used by part-time employees shall not exceed the amount of time an employee would have been regularly scheduled to work in any pay period. Immediate family as used herein shall include the employee's spouse, children or stepchildren, parents and siblings. Sick leave shall be taken and approved in one-hour increments.

161.05 ADMINISTRATIVE CODE 40 (c) Sick Leave Advancement. Sick leave shall not be advanced to an employee. (d) Pregnancy. Pregnancy or childbirth related medical conditions may be counted as personal illness. (e) Limitations for non-bargaining unit full-time employees: (1) In an instance where an employee uses sick leave for more than two

consecutive days, the employee's director or Hiring Authority may require the employee furnish a statement from an attending practitioner to the Human Resources Director verifying that the use of sick leave was justified. In cases of suspected abuse, including a pattem of absence, as determined by the director or Hiring Authority, evidence may be required as to the adequacy of and support for the reason for the employee's absence due to his or her illness or that of a family member. When required, this evidence shall be provided to the Human Resources Director. The City may investigate any employee's use of sick leave or absence. Employees may also be required to submit to medical examination, or other inquiry, regarding the use of sick leave which the City deems necessary.

(2) Accumulated sick leave shall in no event be taken or used as a substitute for vacation leave.

(3) An employee who is able to return to work but with restrictions on the job functions he or she performs may be placed on "restricted duty" upon recommendation of the employee's attending physician and approval of the Human Resources Director. The employee may be permitted to perform such restricted duty only if appropriate work is available. However, the City may require the employee be examined by a licensed physician selected by the City to determine the employee's fitness for restricted duty. Restricted duty shall not exceed one hundred sixty (160) hours per calendar year.

(4) An employee using sick leave for his or her own care may not work another job for the twenty-four (24) hour period beginning with the employee's regular starting time once sick leave commences.

(f) Conversion Upon Termination: Upon death, retirement, or termination of employment not as a direct consequence of disciplinary action, an employee shall be entitled to conversion of any unused sick leave pursuant to the following rate and rules: (1) An employee may request that the City reimburse up to 1000 hours of

unused sick leave on the basis of one (1) hour cash payment for every two (2) hours of sick leave accrued; in no event shall this amount exceed payment for more than five hundred (500) hours. Employees shall request such conversion in writing, prior to the effective date of their separation from employment or as soon as possible.

(2) An employee shall be furnished by the Director of Finance the amount of non-converted sick leave hours the employee has remaining after conversion, if any.

(3) In no event shall an employee receive any conversion or pay out of Transferred Sick Leave Bank hours.


41 Compensation Plan 161.06 (g) Rules and Procedures. The City may prescribe reasonable rules and procedures for administering of sick leave and sick leave conversion. (h) Medical Updates. If an employee is sick or injured for an extended period of time, the City may require the employee to furnish medical updates on his or her condition and prognosis as deemed necessary. (i) Special Conversion. If an employee is killed or dies while on duty, one hundred percent (100%) of the employee's accumulated and unused sick leave shall be paid first to the employee's spouse, or secondly to his or her estate, at the rate of pay in effect at the time the employee was killed or died while on duty. (j) Annual Conversion. At the end of the calendar year, an eligible employee may elect to receive cash payment for unused sick leave from the Current Sick Leave Bank only, not to exceed a total of eighty (80) hours, at the rate of pay in effect as of December 31st of that calendar year. Payment made pursuant to this paragraph shall be in January of the next calendar year. An employee electing annual conversion must have a minimum Current Sick Leave Bank balance of one hundred and sixty (160) hours after the pay out of the annual conversion, or the employee is not eligible for annual conversion. (Res. 18-R-115. Passed 12-10-18.) 161.06 VACATION LEAVE. (a) Vacation Accrual. Full-time non-bargaining unit employees shall accrue vacation leave, by pay period, at the annual rate set forth in the following schedule, based upon completed years of continuous full-time City employment:

Paid Vacation Hours - for Full Time Employees, Excluding Directors

Completed Years of Service Per Year Per Pay Period

One (1) year of service 80 hours 3.1 hours

Five (5) years of service 120 hours 4.6 hours

Ten (10) years of service 160 hours 6.2 hours

Fifteen (15) years of service 200 hours 7.7 hours

Twenty (20) years of service 240 hours 9.2 hours (1) Part-time employees shall not accrue vacation leave. (2) Notwithstanding anything in the foregoing paragraphs, full-time

employees hired after the first day of the first full pay period following October 26, 2011 (the effective date of Ordinance No. 11-33 (Amended)) shall accrue vacation leave as set forth above, except the maximum accrual rate for new hires is capped at 7.7 hours per pay period after fifteen (15) years of service.

161.06 ADMINISTRATIVE CODE 42 (3) No vacation leave shall accrue in any pay period in which the employee is

in unpaid status for more than eight (8) hours of regularly scheduled work. The accrual will not be available for use until the following pay period. These accrued hours will be credited to the employee's vacation leave bank.

(b) Vacation Use. Requests for vacation must be approved by the appropriate director or Hiring Authority prior to taking vacation. The appropriate director or Hiring Authority shall prescribe reasonable rules and procedures for the administration of vacation leave. (1) For new hires or rehires who have been separated from employment for

more than three (3) years, no vacation leave may be granted until the employee has successfully completed six (6) months of their probationary period.

(2) Earned vacation days may be used to extend sick leave if paid sick leave is exhausted, pursuant to the provisions of Section 161.05.

(c) Vacation Cancellation. The appropriate director or Hiring Authority may cancel approved vacation leave in times of emergency or need. The employee shall not be charged for vacation leave on days in which the employee is required to work under these provisions. Subject to any overtime and/or holiday provisions, compensation shall be at least one and one-halftimes the normal rate of pay if vacation is cancelled due to emergency or need. (d) Less Than One Hour Increments. Vacation leave shall be approved and taken in one-hour increments. (e) Conditions. An employee's vacation anniversary date, prior service credit, and completed years of service for the purpose of this provision shall be the beginning date of the last continuous period of full-time City employment, subj ect to adjustments as follows: (1) Prior full-time employment with the state or any political subdivision of

the state, including prior City employment, shall be used in computing an employee's completed years of service. The appropriate paperwork must be submitted to the Human Resources Department to verify qualified public prior service.

(2) The employee's current, or most recent, date of full-time employment with the City of Hilliard is the employee's anniversary date of employment for purposes of calculating vacation leave.

(3) In order to attract qualified candidates to apply for non-union, non-director positions with the City, who have prior professional experience in the private sector, the Hiring Authority may have discretion in determining the amount of vacation leave in accordance with City guidelines.

(4) Continuous or consecutive service under this section shall not be broken for periods of sick, injury or disciplinary leave.


43 Compensation Plan 161.06 (5) No employee may carry a balance in excess of 400 hours of vacation

leave; provided however, that those employees who have a balance of vacation leave in excess of 400 hours as of January 1, 2007 may continue to carry up to that number ofhours annually; provided, further, that if an employee who has in excess of 400 hours as of January 1, 2007 at any time reduces his or her balance below that January 1, 2007 level (but still in excess of 400), then that reduced balance shall become the employee's new maximum balance. Once an employee reduces his or her balance below 400 hours, then that employee's maximum balance shall remain at 400 hours.

(6) The City shall follow the "use it or lose it" policy with respect to vacation leave accruals, such that all vacation leave hours accrued in excess of the employee's maximum balance that were unused and not "cashed in" in the calendar year will be dropped from the employee's balance the next calendar year.

(7) Advancement of vacation leave is prohibited. Only requests for vacation less than or equal to the accrued balance may be approved. However, as to newly hired employees, the Hiring Authority may permit such individuals to take leave in unpaid status for personal commitments made by that individual prior to the date of hire, not to exceed 40 hours during.

(f) Vacation Pay. An employee who has completed five (5) years of continuous service may request pay in lieu of vacation for up to eighty (80) hours of his or her accumulated balance. Payment for these hours will be at the rate of pay in effect on the payment date. An employee must first take or have scheduled eighty (80) hours of vacation in a calendar year prior to submitting such a request. These requests for pay in lieu of vacation shall be submitted in writing to the Director of Finance by December 1st and will be paid between the first and second payrolls of December. This provision is subject to the availability of appropriated funds which shall be determined in the sole discretion of the Director of Finance and the Hiring Authority. (g) Directors: Directors shall be provided with 200 hours of vacation leave each year. The number of vacation hours earned during the first year of employment will be pro-rated based on the date of hire. Directors are prohibited from carrying over more than 120 hours of vacation leave per year, and shall be capped at 400 carryover hours pursuant to subsection (e)(5) above. Notwithstanding any statement to the contrary, a Director must work 15 consecutive months in his/her position prior to being eligible for vacation payout upon separation of employment. A separation of employment within the first fifteen months after appointment is ineligible for a vacation payout. (h) Pay-off Upon Separation or Death. An eligible employee, including Directors, who is to be separated through retirement, resignation or termination and who has unused vacation leave to the employee's credit shall be paid in a lump sum for earned and unused vacation leave in lieu of granting such employee a vacation leave after his or her last day of active service with the City, pursuant to the limits established above. Payment for these hours will be at the rate of pay in effect on the payment date. Payments made under this subsection shall be credited to the employee's final regular paycheck. When an employee dies while currently employed with the City, any unused vacation leave to the employee's credit shall be paid in a lump sum to the surviving spouse or if unmarried, then to the estate of the deceased. (Res. 18-R-115. Passed 12-10-18.)

161.07 ADMINISTRATIVE CODE 44 161.07 MILITARY LEAVE JURY DUTY; EXAMINATION LEAVE; SPECIAL LEAVE; FUNERAL LEAVE. (a) Military Leave. An employee who, as a member of the Ohio National Guard or as a reserve member of the Armed Forces of the United States, is called upon to receive military training or who is called to active duty, shall be entitled to a leave of absence with pay for a period or periods not to exceed twenty-two (22) eight (8) hour work days or 176 hours in any one (1) calendar year. An employee qualifying for paid military leave that is called or ordered to the uniformed services for longer than the above period shall be paid for the remaining time beyond the first twenty-two (22) eight (8) hour work days or 176 hours at his or her regular compensation rate less whatever compensation the employee may receive for such military service, provided, however, that if the employee's military compensation exceeds the compensation the employee is otherwise entitled to from the City, the employee will not be entitled to any additional compensation from the City. (b) Jury Duty. A full-time employee summoned to serve upon a jury in a court in the county of such employee's residence shall be paid his or her regular salary for the period of time required to serve on the jury. Time so served upon a jury shall be deemed active service with the City for all purposes. The employee is required to obtain a signed record from the courts to document the time spent on jury duty. Employees shall be permitted to retain any stipend paid to them by the court. (1) When a full-time employee receives a summons for jury duty in a court in

the county of such employee's residence, he or she shall present such summons to the employee's department director. A copy will be made of the summons, filed and recorded in the employee's personnel file.

(2) When notified by the court to report for jury duty on a day certain, a time report shall be completed and signed by the assignment commissioner or appropriate court official for each day during jury service setting forth the time of arrival and departure from the court. Upon return to work, the employee shall present this report to his or her supervisor.

When an employee is not required to be in court for jury duty for two or more hours of his or her regular shift, he or she shall report to work. Alternatively, the employee, with the approval of his or her department director, may charge such jury duty time at the beginning or end of his or her shift as vacation leave or compensatory time. (c) Court Leave. Time off with pay shall be allowed for any employee who is required to attend any court of record as a witness for the City or upon the request of the City. (d) Examination Leave. Time off with pay shall be allowed for all full-time employees with one-year of continuous service to participate in Hilliard Civil Service examinations or to take a required examination pertinent to their City employment before a state or federal licensing board. (e) Special Leave. In addition to other leaves authorized, the employee's director may authorize a special leave of absence with or without pay, subject to the approval of the Hiring Authority, for a maximum duration of ninety (90) days for reasons of an extraordinary or catastrophic nature. While on this status, an employee may not continue other employment absent express written permission from the Hiring Authority. (Ord. 09-48. Passed 11-26-09.)


45 Compensation Plan 161.09 (f) Funeral Leave. (1) Leave with pay due to death of parents, (including spouse's parents)

spouse or children shall be allowed for all non-bargaining unit full-time employees who have completed one year of employment with the City. Funeral leave shall be limited to a maximum of three (3) working days within the State of Ohio, and five (5) working days outside of the State. Additional days may be taken, subject to the approval of the employee's director or Hiring Authority, and charged to sick leave, vacation leave or leave without pay.

(2) Leave with pay due to death of grandparents, grandparent-in-law, brother or sisters, brother/sister-in-law, aunts, uncles, nieces, nephews, a legal guardian or the person who stands in the place of a parent shall be allowed for all non-bargaining unit full-time employees who have completed one year of employment with the City, and shall be limited to a maximum of one (1) working day within the State of Ohio, and two (2) working days outside of the State. Additional days may be taken, subject to the approval of the employee's director or Hiring Authority, and charged to either sick leave, vacation leave, personal leave or leave without pay.

Notwithstanding anything in Section 161.07(f) above, employees may, with the approval of the employee's Director, use accrued sick or vacation leave, a personal day or compensatory time hours for funeral leave. (Res. 18-R-115. Passed 12-10-18.) 161.08 OVERTIME. Except for employees who are subject to a collective bargaining agreement and seasonal help employed by the City, and who are otherwise eligible for overtime compensation (eligible non-exempt employees), the following provision shall apply: (a) The normal work day is eight (8) hours and the normal work week is forty (40)

hours. (b) All such employees shall be paid for overtime at the wage rate of one and one-

half times the employees' regular wage rate for hours worked in excess of forty hours per week subject to the exemptions provided for by Federal and State law.

(c) For the purpose of computing hours worked during a work week including a paid legal holiday, employees shall be credited a normal work day of eight hours as hours worked with respect to the paid legal holiday.

(d) Subject to the provisions of Federal and State law the Hiring Authority and each department director are hereby authorized to promulgate such reasonable rules and regulations relative to the work period, working hours and starting and finishing time as shall be deemed necessary and reasonable to serve to improve the public service.

(e) Employees may elect to receive compensatory time in lieu of overtime pay, at the employee’s option. No employee shall be required by the City to receive compensatory time in lieu of overtime pay. Compensatory time shall be credited to an employee at a rate of one and one-half times the number of hours worked; such compensatory time bank may accrue up to but not exceed 120 hours (i.e., 80 hours worked at 1.5 times is 120 compensatory hours). The maximum amount of compensatory time that may be carried over from one calendar year to the next is eighty (80) hours. Compensatory time over the 80 hour limit shall be paid off at one and one-half times the employee’s current hourly rate. The Hiring Authority or the employee’s director may prescribe reasonable rules and procedures for the administering of compensatory time. (Ord. 19-31. Passed 12-9-19.)

161.09 INJURY LEAVE.

Injury leave is a benefit to cover employees, injured on the job, which is separate and distinct from any Worker’s Compensation benefits. Worker’s Compensation laws, rules and court decisions do not apply to the City’s injury leave benefit. 161.10 ADMINISTRATIVE CODE 46 (a) In any continuous twelve (12) month period, any employee shall be allowed a

period of injury leave with pay covering any and all injuries from the date of their initial grant of injury leave not to exceed four hundred and eighty (480) hours if such request for injury leave is appropriately supported by medical documentation and approved by the Human Resources Director and Hiring Authority. In exceptional circumstances, the Hiring Authority at his or her sole discretion may extend the injury leave period with pay for up to an additional one hundred and twenty (120) hours. (Ord. 11-33. Passed 9-26-11.)

(b) Injury leave with pay shall be granted only for injuries or other disabilities determined by the employee’s physician as caused or induced by the actual performance of the duties of the employee’s position. The City maintains the right to seek an opinion from a physician designated by the City. Where such opinion is sought, the Human Resources Director may rely upon the City’s physician opinion in authorizing or disapproving injury leave.

(c) A report of the cause of all injuries signed by the immediate supervisor and the Department Director shall be submitted to the Human Resources Director within three (3) calendar days of the date of the injury, including the cause, circumstances and a description of the injury.

(d) No employee shall be granted injury leave unless the Human Resources Director authorizes such leave. Such authorization shall indicate the approximate length of leave. No injured employee on leave shall be returned to work without the approval of the Human Resources Director.

(e) If, in the judgement of the Human Resources Director, the injury is such that the employee is capable of performing his or her regular duties or restricted duties, and, if such restricted work is available, the Human Resources Director may deny injury leave with pay. Restricted duty shall not exceed one hundred and sixty (160) hours in any continuous twelve (12) month period for any and all injuries.

(f) Whenever an employee is required to stop working because of an injury or other service connected disability, the employee shall be paid for the remaining hours that day or shift at the employee’s regular rate and such time shall not be charged to leave of any kind.

(g) Injured employees required to seek medical attention shall continue to be carried in paid status until such time as they are released from the medical facility and return to the City and released from duty, or until they are admitted into the hospital as inpatient. Such pay status to be compensated at the same rates and manner as if the employee is present for work.

(h) The twelve (12) weeks per year limitation on leaves permissible under the Family Medical Leave Act (FMLA) shall include injury leave if it is a reason permissible under the Family Medical Leave Act.

(i) No injury payments will be made to any employee who is working for another employer under the following circumstances:

(1) During the employee’s assigned shift with the City. (2) Where other work involves or requires performance of the same or similar

duties as those regularly performed as an employee. (j) Pending approval or denial of injury leave by the Human Resources Director, an

injured employee may be carried on sick leave or other paid leave at the employee’s option. Such paid leave shall be restored to the employee’s credit upon injury leave approval. If the employee has no sick leave, the employee may


be carried on approved leave without pay pending the Human Resources Director’s decision.

(k) Time off for the purpose of medical examinations or treatments resulting from an injury on the job shall be charged to injury leave. A maximum of two (2) hours will be granted per scheduled physician’s appointment or treatment with appropriate medical documentation.

47 Compensation Plan 161.13 (l) Employees on injury leave shall receive normal pay raises, bonuses, holiday

pay, and other benefits as provided by the applicable City policies and procedures in effect, as if actually present for duty.

(Ord. 07-71. Passed 12-10-07.) 161.10 SERVICE CREDIT PAYMENT. At the end of the first pay period following the first of December of each year, each full-time employee employed full-time by the City for over five years shall be entitled to a service credit payment. Effective January 1, 2009, the annual service credit for employees who have in excess of five (5) years of service shall be six hundred fifty dollars ($650.00) plus ninety dollars ($90.00) for each year of service over five years to a maximum of $1,910.00. Effective January 1, 2010, the annual service credit for employees who have in excess of five (5) years of service shall be eight hundred dollars ($800.00) plus ninety dollars ($90.00) for each year of service over five years to a maximum of $2,060.00. If an employee dies, retires, or otherwise separates from service for any reason not as a direct consequence of disciplinary action before December 1, the employee shall receive an annual service credit payment pro-rated for months of service during the calendar year in which the separation from service occurs. (Ord. 09-48. Passed 11-26-09.) 161.11 CONTRIBUTIONS TO PUBLIC RETIREMENT SYSTEM. The full amount of the statutorily required employee contribution to an employee's retirement system (Public Employee Retirement System (PERS) or the Ohio Police and Fire Pension Fund (OPFPF) as the case may be) shall be withheld from the gross pay of employees and remitted to PERS or OPFPF, as applicable; provided, however, that the provisions of the agreements with the City and any of the collective bargaining units shall control how the contributions to the public retirement systems are made for members of those units. No employee shall have the option to elect a wage increase or other benefit in lieu of the payment provided for herein. The City shall in reporting and making remittance to the applicable retirement system report that the employee's contribution has been made as provided by statute. (Ord. 11-33. Passed 9-26-11.) 161.12 SURETY BONDS. (a) All officers and employees of the City whose duties require that they handle or be concerned with the management of the City's money or other property shall be placed under surety bond. (b) The minimum bonds and amounts are required. (1) Honesty blanket position bond coverage: five thousand dollars ($5,000). (2) Faithful performance position bond coverage: five thousand dollars

($5,000). (c) Such additional bonds may be contracted for as determined by the Finance Director to be in the best interest of the City. (Ord. 07-71. Passed 12-10-07.) 161.13 PAYMENT OF EXPENSE VOUCHERS.

(a) Each employee or official of the City may be allowed with prior approval such out-of-pocket expenses as may be incurred in the conduct of official business of the City when a properly itemized statement of dates, places and amounts is presented for payment, with a statement concerning the reason for the trip. (b) When officially authorized by the Hiring Authority or by other lawful authority, the employee or official may draw in advance an amount to cover estimated expenses to be incurred and shall submit an itemized statement accounting for such funds advanced. 161.14 ADMINISTRATIVE CODE 48 (c) Where use of private motor vehicles is required, the employee shall submit a statement of dates, places and mileage. Reimbursement for mileage shall be at the rate provided by federal tax law, or as provided by Council, whichever provides the higher rate. Reimbursement shall be authenticated by itemized statement. (Ord. 07-71. Passed 12-10-07.) 161.14 UTILIZATION OF CITY RECREATION FACILITIES. All non-seasonal, non-intermittent City employees and members of their immediate families living within the employee’s household shall be entitled to utilize any and all facilities operated by the City’s Department of Parks and Recreation. Rental fees for facilities remain the employee’s responsibility. (Ord. 07-71. Passed 12-10-07.) 161.15 TUITION REIMBURSEMENT PROGRAM. Each full-time employee who has a minimum of eighteen (18) months of continuous service shall be eligible for tuition reimbursement subject to the following conditions: (a) All courses must be pre-approved by the Director of Human Resources, who shall

consult with the employee's department head in rendering this decision. There must be a direct correlation between the employee's duties and responsibilities and the courses taken. All scheduled times of courses must be taken during non-scheduled working hours. Any situation which, in the discretion of the Director of Human Resources, would require an employee's presence on the job shall take complete precedence over any time scheduled for courses.

(b) If an employee's tuition is paid, off-set or covered by another governmental or private agency or source of scholarship funds, then the employee is not entitled to payment from the City under this benefit unless the employee has tuition fees that he or she must actually personally pay or re-pay.

(c) Reimbursement for tuition shall be made when the employee satisfactorily completes a course with a grade of C or better (or pass in a "pass/fail" course) and presents an official certificate or its equivalent and a receipt of payment or copy of the paid bill from the institution confirming completion of the approved course to the Director of Human Resources. Reimbursement shall be made within thirty (30) days of the date the employee complies with the provisions of this program.

(d) Reimbursement shall be granted up to a maximum of fifteen hundred dollars ($2,500.00) per calendar year and shall be for reimbursement of tuition costs only. Reimbursement shall not be granted for books and/or supplies necessary for successful completion of the course.

(e) Any employee participating in the tuition reimbursement program shall be required to stay employed with the City for the two (2) years following completion of the course work. If the employee leaves before this period, not as a result of death or as a result of retirement under a state retirement system, by accepting funds under this program the employee automatically consents to withholding of any terminal payments from the employee's last paycheck (or if that amount does not cover such payments, the employee agrees to a deduction from the employee's leave balance payouts, as reimbursement to the City, equal


to the remaining unpaid amount) for the tuition payments made on his or her behalf; if an employee stays employed with the City for a period of less than two (2) years, but longer than six (6) months, then a "pro-rata" reimbursement under the two (2) year period will be due from the employee to the City (i.e., employment for one year yields a 50% reimbursement.)

48A Compensation Plan 161.16 (f) The Director of Human Resources is responsible for establishing rules, devising

forms, and keeping records for the program. (Res. 18-R-115. Passed 12-10-18.) 161.16 DEFINITION OF FULL-TIME EMPLOYEE. A full-time employee is an employee regularly scheduled to work forty (40) hours per week during the calendar year. (Ord. 11-33. Passed 9-26-11.)

49

TITLE SEVEN - Judicial Chap. 175. Mayor's Court.

CHAPTER 175 Mayor's Court

175.01 Clerk of Courts; Deputy Clerks.

CROSS REFERENCES Mayor's Court jurisdiction - see Ohio R.C. 1905.01 et seq. Mayor's powers and duties - see Ohio R.C. 1905.20 et seq. 175.01 CLERK OF COURTS; DEPUTY CLERKS. (a) All full-time and part-time Support Services Clerks assigned to the Safety Department shall hold the position of Deputy Clerk of Court unless otherwise removed by Clerk of Courts. No additional compensation shall be paid beyond that paid for the position of Support Services Clerk. (Ord. 14-18. Passed 6-9-14.) (b) The Clerk of Court and all Deputy Clerks of Court may administer oaths, affidavits and issue executions upon any judgment rendered in the Mayor's Court, including a judgment for unpaid costs; may issue and sign all writs, process subpoenas, and papers issuing out of the Court and attach the seal of the Court to the writs, process, subpoenas and papers; and may approve all bonds, sureties, recognizance and undertakings fixed by any judge of the Mayor's Court or by law. He shall file and safely keep all journals, records, books and papers belonging or pertaining to the Court, recorded proceedings, perform all other duties that the judge of the Mayor's Court may prescribe, and keep a book showing all receipts and disbursements, which book shall be open for public inspection at all times. (Ord. 94-09. Passed 4-11-94.)


175.01 ADMINISTRATIVE CODE 50 (d) The Clerk of the Mayor's Court may administer oaths, affidavits and issue executions upon any judgment rendered in the Mayor's Court, including a judgment for unpaid costs; may issue and sign all writs, process, subpoenas and papers issuing out of the Court and attach the seal of the Court to the writs, process, subpoenas and papers; and may approve all bonds, sureties, recognizances and undertakings fixed by any judge of the Mayor's Court or by law. He shall file and safely keep all journals, records, books and papers belonging or pertaining to the Court, recorded proceedings, perform all other duties that the judge of the Mayor's Court may prescribe, and keep a book showing all receipts and disbursements, which book shall be open for public inspection at all times. (e) The Clerk shall prepare and maintain a general index, docket and other records that the Court, by rule, requires, all of which shall be the public records of the Court. In the docket, the Clerk shall enter, at the time of the commencement of an action, the names of the parties in full, the names of the counsel, and the nature of the proceedings. He shall also enter all reports, verdicts, orders, judgments and proceedings of the Court clearly specifying the orders made in each action. The Court may order an extended record of any of the above to be made and entered, under the proper action heading, upon the docket at the request of any party to the case, the expense of which record may be taxed as cost in the case or may be required to be prepaid by the party demanding the record, upon order of the Court. (1980 Code 32.40)


51

TITLE NINE - Taxation Chap. 181. Income Tax. Chap. 183. Income Tax Effective January 1, 2016. Chap. 185. Hotel/Motel Excise Tax. Chap. 189. Motor Vehicle License Tax.

CHAPTER 181 Income Tax

181.01 Definitions. 181.02 Imposition of tax. 181.03 Allocation of net profits. 181.04 Levy of tax. 181.05 Return and payment of tax. 181.06 Amended return and refund for overpayment. 181.07 Collection at source. 181.08 Declarations. 181.09 Mandatory registration. 181.10 Division of income taxation. 181.11 Investigations.

181.12 Assessment. 181.13 Tax information confidential. 181.14 Collection of unpaid taxes. 181.15 Interest and penalties. 181.16 Violations; penalties. 181.17 Exemptions. 181.18 Credit for tax paid to another municipality. 181.19 Contract provisions. 181.20 Allocation of funds. 181.201 Hilliard Reserve Fund. 181.21 Saving clause. 181.22 Board of Appeals.

CROSS REFERENCES Municipal income taxes - see Ohio R.C. Ch. 718

181.01 DEFINITIONS. The following words shall have the meanings ascribed to them in this section unless the context clearly indicates or requires a different meaning. (a) The singular shall include the plural. The masculine gender shall include the

feminine and the neuter genders. (b) "Association" means a partnership, limited partnership or any other form of

unincorporated enterprise owned by two or more persons. (c) "Business" means an enterprise, activity, profession or undertaking of any

nature conducted for profit or ordinarily conducted for profit, whether by an individual, partnership, fiduciary, trust, association, corporation or any other entity.

(d) "City" means the City of Hilliard, Ohio.

(e) "Corporation" means a corporation or joint stock association organized under the laws of the United States, State of Ohio or any other state, territory or foreign country or dependency.

181.01 ADMINISTRATIVE CODE 52 (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, agency or any other entity, whether or not organized for profit, that employs one or more persons on a salary, wage, commission or other compensation basis.

(h) "Gross receipts" means a total income from any source whatsoever. (i) "Net profits" means the net gain from the operation of a business, profession,

enterprise or other activity, whether or not such business, profession, enterprise or other activity is conducted for profit or is ordinarily conducted for profit, after provisions 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, or by federal, state or 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.

(j) "Nonresident individual" means an individual who is not domiciled in the City and whose usual place of abode is outside of the City.

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

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

(m) "Place of business" means any bona fide office other than a mere statutory office, factory, warehouse or other place which is occupied and used by the taxpayer in carrying on any business activity individually or through any one or more of his regular employees regularly in attendance.

(n) "Resident individual" means any individual who is domiciled in the City or whose usual place of abode is in the City.

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

(p) "Tax Administrator" means the person who has been designated to act as the administrative head of the Department of Income Taxation or the person executing the duties of the aforesaid Administrator.

(q) "Taxable income" means wages, salaries, commissions 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, including rents, adjusted in accordance with the provisions of this chapter.

53 Income Tax 181.02 (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, copartnership, association or any corporation or other entity required hereunder to file a return or pay a tax.

(Ord. 94-10. Passed 3-28-94.) (t) “Limited liability company” means a limited liability company formed under

Chapter 1705 of the Ohio Revised Code or the laws of another State. (u) “Pass through entity” means a partnership, corporation, limited liability

company or any other class or entity, The income or profits from which are given pass-through treatment under the Internal Revenue Code.

(v) “Pass-through entity income” means partnership income of partners, distributive shares from an S Corporation to share holders, membership interests of members of a limited liability company, or other distributive or proportionate ownership shares of other pass-through entities.

(w) “S Corporation” means a corporation that has made an election under Subchapter S of Chapter 1 of Subtitle A of the Internal Revenue Code for its taxable year.

(Ord. 02-71. Passed 12-23-02.) 181.02 IMPOSITION OF TAX. To provide for the purposes of general municipal operations, maintenance, new equipment and capital improvements and to provide for the payment of principal and interest on certain bond issues of the City, there is hereby levied a tax at the rate of two percent (2%) per annum on the following: (a) Residents. On all salaries, wages, commissions and other compensations,

earned or received by residents of the City. (b) Nonresidents. On all salaries, wages, commissions and other compensations,

earned or received by nonresidents of the City for work done or services performed or rendered in the City.

(c) Net Profits. (1) On the net profits earned or received of all unincorporated businesses,

professions or other activities conducted in the City by residents of the City.

(2) On the net profits earned or received of all unincorporated businesses, professions or other activities conducted in the City by nonresidents.

(3) For the purpose of subsections (c)(1) and (2) hereof, an association shall be taxed as an entity on the net profits of the association derived from work done or services performed or rendered and business or other activities conducted in the City, whether or not such association has its principle or any place of business located in the City, effective for all accounting periods commencing on or after January 1, 1994.

(4) For the purposes of subsection (c)(1) hereof, a resident of the City who is a member of an association is taxed individually on that resident's entire share, whether distributed or not, of the annual net profits of the association which are not subject to entity filing under subsection (c)(3) hereof, effective for all accounting periods commencing on or after January 1, 1994.


(d) Net Profits of Corporations. On the net profits of all corporations, estates and trusts, derived from work done or services performed or rendered and business or other activities conducted in the City, whether or not such corporations, estate and trusts have their principal place of business located in the City.

181.02 ADMINISTRATIVE CODE 54 (e) Vacation and sick pay. Payments made to employees by an employer as

vacation wages are taxable and payments made to any employee by an employer under a wage continuation plan during periods of disability or sickness are taxable.

(f) Rentals from real property. (1) Rentals received by the taxpayer are to be included only if and to the

extent that the rentals, ownership, management or operation of the real estate from which the rentals are derived, whether so rented, managed or operated by the taxpayer individually or through agents or other representatives, constitutes a business activity of the taxpayer in whole or in part.

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

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

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

(5) Real property, as the term is used in this section, includes commercial property, residential property, farm property and any and all other types of real estate.

(6) In determining the taxable income from rentals, the deductible expenses shall be of the same nature, extent and amount as are allowed by the Internal Revenue Service for federal income tax purposes.

(7) Residents of the City are subject to taxation on the net income from rentals to the extent above specified, regardless of the location of the real property owned.

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


55 Income Tax 181.03 (9) Corporations owning or managing real estate are taxable only on that

portion of income derived from property located in the City. (Ord. 94-10. Passed 3-28-94.) (g) Resident’s Distributive Share. On a resident’s entire distributive share income

from pass-through entities conducting business outside the City of Hilliard. Income from a pass-through entity shall include partnerships, S Corporations, limited liability companies and trusts. Credit imposed by this section shall be given for the tax paid to any other to any other municipality under Section 181.02 of this chapter. (Ord. 02-71. Passed 12-23-02.)

181.03 ALLOCATION OF NET PROFITS. (a) In the taxation of income which is subject to the tax, if the books and records of a taxpayer conducting a business or profession both within and without the boundaries of the City disclose with reasonable accuracy what portion of its net profit is attributable to that part of the business or profession conducted within the boundaries of the City, then only such portion shall be considered as having a taxable situs in the City for purposes of the tax. In the absence of such records, net profit from a business or profession conducted both within and without the boundaries of the City shall be considered as having a taxable situs in the City for purposes of the tax in the same proportion as the average ratio of: (1) The average net book value of the real and tangible personal property

owned or used by the taxpayer in the business or profession in the City during the taxable period to the average net book value of all of the real and tangible personal property owned or used by the taxpayer in the business or profession during the same period, wherever situated. As used herein, 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 persons employed in the business or profession for services performed in the City, to wages, salaries, and other compensation paid during the same period to persons employed in the business or profession, wherever their services are performed.

(3) Gross receipts of the business or profession from sales made and services performed during the taxable period in the City to gross receipts of the business or profession during the same period from sales and services, wherever made or performed.

(b) In the event that the foregoing allocation formula does not produce an equitable result, another basis may, under uniform regulations, be substituted by the Tax Administrator so as to produce such result. (c) As used in this chapter, "sales made in the city" means: (1) All sales of tangible personal property which is delivered within the

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

(2) All sales of tangible personal property which is delivered within the City regardless of where title passes even though transported from a point outside the City if the taxpayer is regularly engaged through its own employees in the solicitation or promotion of sales within the City and the sales result from such solicitation or promotion;

181.04 ADMINISTRATIVE CODE 56 (3) All sales of tangible personal property which is shipped from a place

within the City to purchasers outside the City regardless of where title passes if the taxpayer is not, through its own employees, regularly engaged in the solicitation or promotion of sales at the place where delivery is made.

(Ord. 94-10. Passed 3-28-94.) 181.04 LEVY OF TAX. (a) Such tax shall be levied, collected and paid with respect to the salaries, wages, commissions, rents and all other compensation earned or received unless specifically excluded in Section 181.17 on and after July 1, 1983, and with respect to the net profits of business, profession or other activities earned or received on and after July 1, 1983. Provided, however, that where the fiscal year of the business, profession or other activity differs from the calendar year the tax shall be applied to that part of the net profits for the fiscal year as shall be earned or received on and after July 1, 1983, to the close of the taxpayer's fiscal year. Thereafter, the taxpayer shall report on its fiscal year basis. (b) Where the fiscal year of a business, profession or other activity is other than a calendar year, in computing initial tax, the profits of such taxpayer shall be determined by dividing the annual profits by twelve and multiplying the quotient by the number of months within the period commencing July 1, 1983, and ending at the conclusion of the fiscal year. (Ord. 94-10. Passed 3-28-94.) 181.05 RETURN AND PAYMENT OF TAX. (a) Each taxpayer who engages in business, or whose salaries, wages, commissions, rents and other compensation are subject to the tax imposed by this chapter shall, whether or not a tax is due thereon, make and file a return on or before April 15 of each year with the Tax Administrator on a form furnished by or obtained from the Tax Administrator, setting forth the aggregate amount of salaries, wages, commissions, rents and other compensation earned or received and/or net profits earned and/or gross income from such business less allowable expenses in the acquisition of such gross income earned during the preceding year and subject to the tax, together with such other pertinent information as the Tax Administrator may require. Provided, however, that when the return is made for a fiscal year or other period different from the calendar year, the return shall be made on or before the fifteenth day of the fourth month after the close of such fiscal year or other period. Any return not so filed shall be subject to a penalty of twenty-five dollars ($25.00) and shall be subject to penalties and interest as provided for in Section 181.15. (b) Commencing with taxable years beginning subsequent to December 31, 1981, the net loss from an unincorporated business activity may not be used to offset salaries, wages, commissions or other compensation. However, if a taxpayer is engaged in two or more taxable business activities to be included in the same return, the net loss of one unincorporated business activity (except any portion of a loss separately reportable for municipal tax purposes to another taxing entity) may be used to offset the profits of another for purposes of arriving at overall net profits. A husband and wife, in any taxable year, may elect to file separate or joint returns.


57 Income Tax 181.06 (c) If a net operating loss has been sustained in any taxable year, such loss may not be carried forward or backward to any other taxable year. (d) Affiliated corporations may not deduct a loss from any other corporation having a taxable profit and operations of any affiliated corporation having a loss may not be taken into consideration in computing net profits or business allocation percentage formula. (e) The taxpayer making a return shall at the time of the filing thereof, pay to the Tax Administrator the amount of taxes shown as due thereon. However, where any portion of the tax so due has been deducted at the source pursuant to the provisions of Section 181.07, or where any portion of the tax has been paid by the taxpayer pursuant to the provisions of Section 181.08, or where an income tax has been paid to another municipality, credit for the amount so paid in accordance with Section 181.18 shall be deducted from the amount shown to be due and only the balance, if any, shall be due and payable at the time of filing the return. (f) A taxpayer who has overpaid his income tax in any taxable year may request a refund provided there is no other tax liability. However, no amount of less than one dollar ($1.00) shall be refunded or collected. (g) Any taxpayer subject to the provisions of this chapter may, in lieu of filing a detailed return prescribed by the Tax Administrator, file a statement of salaries, wages, commissions, net profits or gross receipts before taxes in respect thereof and dividends paid or declared reported on his income tax return to the Federal government, increased by any deferred compensation excludable from current Federal taxation. The taxpayer filing such statement shall pay the tax of two percent (2%) per annum hereby levied on the amount reported in such statement. (h) The Tax Administrator shall have the authority to extend the time for filing 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. This extends the time for filing only, not the payment of any tax that may be due. The Tax 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 as extended. (Ord. 94-10. Passed 3-28-94.) 181.06 AMENDED RETURN AND REFUND FOR OVERPAYMENT. (a) Where an amended return must be filed in order to report additional income and pay any additional tax due, or claim a refund of tax overpaid, subject to the requirements and/or limitations contained in Section 181.05(e), such amended return shall be on a form obtainable on request from the Tax Administrator. A taxpayer may not change the method of accounting or apportionment of net profits after the due date for filing the original return.

181.07 ADMINISTRATIVE CODE 58 (b) Within three months from the final determination of any federal tax liability affecting the taxpayer's City tax liability, the taxpayer shall make and file an amended City return showing income subject to the City tax based upon the final determination of federal tax liability, and pay any additional tax shown due thereon or make a claim for refund of any overpayment. (c) Within thirty days of receiving a tax refund from another municipality for which credit has been claimed on a taxpayers City return, such taxpayer shall make and file an amended City return and pay any additional tax shown thereon. (d) No refund shall be allowed unless a written request is presented to the Tax Administrator within three years of the date the taxes were due. (Ord. 94-10. Passed 3-28-94.) 181.07 COLLECTION AT SOURCE. (a) Each employer within or doing business within the City shall deduct at the time of payment of such salaries, wages, commissions or other compensation, the tax of two percent (2%) of the gross salaries, wages, commissions or other compensation due by such employer to such employee and shall, on or before the last day of the month following the close of each calendar quarter, make a return and pay to the City the amount of taxes so deducted and a record of payment showing that all taxes deducted during the quarter have been paid to the City in accordance with the payment schedule outline below. 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. The employer shall retain records necessary to compute tax liability for five years from the date the return is field, or taxes required to be withheld are paid. (b) Employers shall pay to the City all income taxes withheld or required to be deducted and withheld on either a semimonthly, monthly or quarterly basis depending on the amount of taxes involved according to the following payment schedule: (1) Semimonthly payments of the taxes deducted are to be made by an

employer if the total taxes deducted in the prior calendar year were twelve thousand dollars ($12,000) or more, or the amount of taxes deducted for any month in the preceding quarter exceeded one thousand dollars ($1,000). Such payment shall be paid to the City within five banking days after the fifteenth and the last day of each month.

(2) Monthly payments of taxes withheld shall be made by an employer if the taxes withheld in the prior calendar year were less than twelve thousand dollars ($12,000) but more than one thousand one hundred ninety-nine dollars ($1,199) or if the taxes withheld during any month for the preceding quarter exceeded one hundred dollars ($100.00). Such payments shall be paid to the City within fifteen days after the close of each calendar month. However, those taxes accumulated for the third month of the calendar quarter by employers making monthly payments pursuant to this paragraph need not be paid until the last day of the month following such quarter.


59 Income Tax 181.08 (3) All employers who are not required to make semimonthly or monthly

payments of taxes withheld under subsections (b)(1) and (2) hereof shall make quarterly payments no later than the last day of the month following the end of each quarter.

(c) The employer shall make and file a return on a form furnished by the Tax Administrator showing the amount of tax deducted by the employer from the salaries, wages, commissions or other compensation of any employee and paid by the employer to the City. (d) Each employer on or before January 31, unless written request for thirty days extension is made to and granted by the Tax Administrator following any calendar year in which such deductions have been made, or should have been made by any employer, shall file with the Tax Administrator an information return (Hilliard Reconciliation of Semi-monthly, Monthly, Quarterly Returns of Hilliard Income Tax Withheld from Wages (Form EQR) With Annual Withholding Information) for each employee from whom income tax has been or should have been withheld showing the name and address of the employee, the total amount of salaries, wages, commissions and other compensation paid such employee during the year, and the amount of City Income Tax withheld from each employee. In addition, each Form (W-2) shall show the employer's name, address, and City account number. An adding machine tape or list of amount of tax withheld and taxable wages as shown on the W-2's shall be attached with the number of W-2's shown. Any return not so filed shall be subject to a penalty of five dollars ($5.00) per day for each and every day they remain in violation to a maximum of two hundred fifty dollars ($250.00). (e) In addition to the above, any person paying money to an individual independent contractor shall report such payment. The information should be reported on Federal Form 1099 and filed yearly with the Tax Administrator on or before January 31st. (f) Where a resident of the City performs service for his employer in another municipality, which services are subject to withholding in the other municipality, the employer shall have the authority to reduce the withholding to the City to the extent of the tax liability in the other municipality. (g) Every employer or officer of a corporation is deemed to be a trustee for this City in collecting and holding the tax required under this chapter to be withheld and the funds so collected by such withholding are deemed to be trust funds. (h) The officer or the employee having control or supervision of or charged with the responsibility of filing the report and making payment is personally liable for failure to file the report or pay the tax due as required by this section. The dissolution of a corporation does not discharge an officer's or employee's liability for a failure of the corporation to file returns or pay tax due prior to dissolution. (Ord. 94-10. Passed 3-28-94.) 181.08 DECLARATIONS. (a) Every person who anticipates any taxable income which is not subject to Section 181.07 or who engages in any business, profession, enterprise or activity subject to the tax imposed by Section 181.02, shall file a declaration setting forth the 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, salaries, commissions or other

compensation from which the tax will be withheld and remitted to the City in accordance with Section 181.07, such person need not file a declaration. 181.09 ADMINISTRATIVE CODE 60 (b) The declaration shall be filed on or before April 15 of each year during the effective period of this chapter, or within 105 days after the taxpayer becomes subject to tax for the first time. (c) Those taxpayers who report on a fiscal year basis shall file a declaration within 105 days after the beginning of each fiscal year or period. (d) The declaration shall be filed upon a form furnished by or obtainable from the Tax Administrator. However, credit shall be taken for the City tax to be withheld from any portion of such income. Credit may be taken for tax paid to other municipalities in accordance with the provisions allowed in Section 181.18. (e) The original declaration, or any subsequent amendment thereof, may be increased or decreased on or before any subsequent quarterly payment day as provided for herein. (f) The declarations of estimated tax to be paid 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, if an amended declaration has been filed, the unpaid balance shown due thereon shall be paid in equal installments on or before the remaining payment dates. (g) 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 the City shall be paid therewith in accordance with the provisions of Section 181.05. (h) A declaration of estimated tax which is less than eighty percent (80%) of the tax as shown on the final return shall not be considered filed in good faith. The difference shall be subject to penalties and interest as provided for in Section 181.15. (Ord. 94-10. Passed 3-28-94.) 181.09 MANDATORY REGISTRATION. (a) All employees, contractors or subcontractors who do work in the City shall register with the Tax Administrator, and shall present a list of all employees, subcontractors, contractors or others who may do work for them whose profits, wages or earnings are not presently subject to withholding of the City income tax. (b) Commencing September 1, 1994, and annually thereafter, each owner, or his duly designated agent, of real property located within the City and which is rented or available for rent as of that date shall submit to the Tax Administrator a list of those tenants occupying or having occupied these rental units during the year, and those units presently vacant. For purposes of this section, "rental units" includes any unit of real property which is subject to a rental agreement whether oral or written, for residential, commercial or industrial purposes.


61 Income Tax 181.11 (c) Any person who violates this section shall be guilty of a misdemeanor and shall be subject to a fine of five dollars ($5.00) per day for each and every day they remain in violation or subject to a maximum penalty of two hundred fifty dollars ($250.00). (Ord. 94-10. Passed 3-28-94.) 181.10 DIVISION OF INCOME TAXATION. (a) There is established within the Department of Finance a Division of Income Taxation of which the Tax Administrator shall be the administrative head. The Division shall be responsible for all matters constituting the subject matter of this chapter. The Finance Director shall appoint such other officers and employees as may be provided for by Council. (b) The Tax Administrator shall collect and receive the tax imposed by this chapter in the manner prescribed herein from the taxpayers, shall keep an accurate record thereof and shall report and turn over to the City Finance Director all moneys so received. (c) The Tax Administrator shall enforce payment of all taxes owing the City, shall keep accurate records for a minimum of five years showing the amount due from each tax payment and the date of the payment. (d) The Tax Administrator is charged with the administration and enforcement of the provisions of this chapter. He is empowered to adopt, promulgate and enforce rules and regulations relating to any matter or thing pertaining to the administration and enforcement of the provisions of this chapter, including provisions for the re-examination and correction of returns and payments. (e) The Tax 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 Tax Administrator that, due to certain hardship conditions, he is unable to pay the full amount of the tax due. Such authorization shall not be granted until proper returns are filed by the taxpayer for all amounts owed by him under this chapter. (Ord. 94-10. Passed 3-28-94.) (f) Nothing in this Chapter 181 - Income Tax shall be deemed to prevent the exercise of any of the powers and duties imposed on any officer or department of the City by any person or agency, including a Regional Council of Governments, with which the City may contract for the administration and/or enforcement of the provisions of this chapter, it being the intent hereof that all enforcement powers granted to any officer or department of the City may be exercised by such contracting party. (Ord. 07-02. Passed 2-12-07.) 181.11 INVESTIGATIONS. (a) The Tax Administrator, or any authorized employee, is 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 Tax Administrator believes is subject to the provisions of this chapter for the purposes of verifying the accuracy of any return made or, if no return was made, to ascertain the tax due under this chapter. Every employer, supposed employer, taxpayer or supposed taxpayer is directed and required to furnish on written request by the Tax Administrator or his duly authorized agent or employee the means, facilities and opportunity for making such examinations and investigations as are authorized.

181.12 ADMINISTRATIVE CODE 62 (b) The Tax Administrator is authorized to order any person presumed to have knowledge of the facts to appear before him. He may examine the person, under oath, concerning any income which was or would 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 those persons have knowledge of the income or information pertinent to the inquiry. (Ord. 94-10. Passed 3-28-94.) 181.12 ASSESSMENT. (a) If the Tax Administrator finds that any taxpayer, or any employer subject to the provisions of Section 181.07 has failed to pay the full amount of the tax due or funds withheld, he shall issue a proposed assessment showing the amount of tax or funds due and unpaid together with any interest and penalty that may have accrued thereon. (b) Such proposed assessment shall be served upon the taxpayer or employer, as the case may be, in person or by mailing to the last known address of such taxpayer or employer. Proof of mailing such proposed assessment shall be presumptive proof of receipt thereof by the addressee. (c) A taxpayer or employer shall have twenty day's after receipt of a proposed assessment within which to file a written protest with the Tax Administrator. The Tax Administrator then shall give the protestant an opportunity to be heard. After the hearing the Tax Administrator shall issue a final assessment setting forth the total amount found due in the proposed assessment, and any adjustment he may have made as a result of the protest. Such final assessment shall be served in the same manner as a proposed assessment. (d) In the event a protest is not filed in response to a proposed assessment, it shall become final the twenty-first day after receipt thereof by a taxpayer or employer, and notice thereof shall be served in the same manner as in the case of a proposed assessment. (Ord. 94-10. Passed 3-28-94.) 181.13 TAX INFORMATION CONFIDENTIAL. (a) Any information gained as the result of any returns, investigations, hearing or verifications required or authorized by this chapter shall be confidential, except for official tax purposes, or in accordance with proper judicial order, or as hereinafter provided. The Finance Director may furnish the Internal Revenue Service, the Treasury Department of the United States, the Tax Commissioner of Ohio and the duly authorized Income Tax Administrator of any other city or state with copies of the returns filed. The Finance Director is also authorized to enter into agreements for the exchange of any information with any of the foregoing Federal, State or City officials. (b) Any person divulging such information, except as hereinbefore authorized, shall, upon conviction thereof, be deemed guilty of a misdemeanor and shall be subject to a fine 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. In addition to the above penalty, any employee of the City who violates the provision of this section relative to disclosure of confidential information shall be immediately dismissed from the service of the City. (Ord. 94-10. Passed 3-28-94.)


63 Income Tax 181.16 181.14 COLLECTION OF UNPAID TAXES. (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. (b) The Tax Administrator is authorized in addition to his other duties to institute civil lawsuits to collect delinquent taxes due and owing the City by virtue of the provisions of this chapter. The Tax Administrator is authorized to waive penalties and interest and compromise tax liability, and shall have the right to accept waiver of state statutes of limitations. (Ord. 94-10. Passed 3-28-94.) 181.15 INTEREST AND PENALTIES. (a) All taxes imposed and 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, in addition to the amount of the unpaid tax, at the rate of one and one half percent (1.5%) per month or fraction thereof, and the taxpayers upon whom such taxes are imposed by this chapter shall be liable in addition thereto, to a penalty of ten percent (10%) of the amount of the unpaid tax. (b) A penalty shall not be assessed on an additional tax assessment made by the Tax Administrator when a return has been filed in good faith and the tax paid thereon within the time prescribed by the Tax Administrator, provided that, in the absence of fraud, neither 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. (c) Any person who fails, neglects or refuses to make any return or declaration required by this chapter shall be subject to the levy and imposition of a twenty-five dollar ($25.00) fee for failure and neglect or refusal to file in addition to any interest, penalty or assessment provisions that may be imposed, at the option and discretion of the City. (Ord. 94-10. Passed 3-28-94.) 181.16 VIOLATIONS; PENALTIES. (a) Any person subject to the provisions of this chapter who shall fail, neglect or refuse to make any return or declaration, or any employer who shall fail, neglect or refuse to deduct and withhold the taxes or pay the taxes imposed by this chapter or any taxpayer who shall fail, neglect or refuse to pay the tax, interest and penalties imposed by this chapter, or any person who shall refuse to permit the Tax Administrator or his duly authorized agent or employee to examine the books, records and papers of a taxpayer, or any person who shall knowingly make an incomplete, false or fraudulent return, or who shall attempt to do anything whatever to avoid the payment of the whole or any part of the tax under this chapter shall be deemed guilty of a minor misdemeanor and shall be fined not more than one hundred dollars ($100.00) for this first offense, and for a second or subsequent offense shall be guilty of a misdemeanor of the third degree and shall be fined not more than five hundred dollars ($500.00) or imprisoned not more than sixty days or both. The failure of an employer or taxpayer to receive or procure a return or declaration form, shall not excuse him from making a return or declaration or paying the tax levied under this chapter.

181.17 ADMINISTRATIVE CODE 64 (b) When a corporation or any organization other than a natural person is convicted of an offense pursuant to this chapter, it shall be fined not more than one thousand dollars ($1,000) for the first offense and shall be fined not more than five thousand dollars ($5,000) for a second or subsequent offense. (c) An officer, agent or employee of a corporation or other organization may be prosecuted for an offense committed by such corporation or other organization if he acts with the kind of culpability required for the commission of the offense, and any of the following apply: (1) In the name of the organization or in its behalf, he engages in conduct

constituting the offense, or causes another to engage in such conduct, or tolerates such conduct when it is of a type for which he has direct responsibility.

(2) He has primary responsibility to discharge a duty imposed on the organization by law, and such duty is not discharged.

(d) When a person is convicted of an offense under any of the conditions of subsection (c)(1) or (2) hereof, he is subject to the same penalty as if he had acted in his own behalf. (Ord. 94-10. Passed 3-28-94.) 181.17 EXEMPTIONS. The provisions of this chapter shall not be construed as levying a tax upon the following: (a) Funds received from local, State or Federal governments because of service in

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

(b) Poor relief, old age pensions or similar payments, including unemployment or disability benefits received from local, State or Federal governments, or charitable religious or educational organizations;

(c) Pensions, disability benefits or annuities from whatever source derived; (d) Dues, contributions and similar payments received by charitable, religious or

educational organizations, or by labor unions, trade associations, lodges and similar organizations;

(e) Receipts form casual sales and seasonal or casual entertainment, amusements and sports events and health and welfare activities conducted by bona fide charitable, religious and educational organizations and associations; or

(f) Personal earnings of any natural person under eighteen years of age. (Ord. 94-10. Passed 3-28-93.) 181.18 CREDIT FOR TAX PAID TO ANOTHER MUNICIPALITY. Every individual taxpayer who resides in the City but who received net profits, salaries, wages, commissions, rents or other compensation for work done or services performed or rendered outside of the City, if it is made to appear that he has paid a municipal income tax or excise tax based on income, on such net profits, salaries, wages, commissions, rents or compensation in another municipality, shall be allowed a credit for the amount so paid by him or in his behalf in the other municipality. This credit shall be applied only to the extent of the tax


assessed by this chapter, by reason of such net profits, salaries, wages, commissions, rents or other compensation earned in the other municipality where the tax is paid. (Ord. 94-10. Passed 3-28-93.)

64A Income Tax 181.201 181.19 CONTRACT PROVISIONS. No contract on behalf of the City for works or improvements of the City shall be binding or valid unless it contains the following provision: "Said hereby further agrees to withhold all City income tax due or payable under the provisions of Chapter 181, Income Tax, of the Codified Ordinances of the City of Hilliard, Ohio, for wages salaries and commissions paid to its employees and further agrees that any of its contractors shall be required to agree to withhold any such City income taxes due under said Chapter for services performed under this contract." (Ord. 94-10. Passed 3-28-94.) 181.20 ALLOCATION OF FUNDS. EDITOR’S NOTE: The funds collected by the City in fiscal year 2011 under the provisions of Chapter 181 of the Codified Ordinances shall be allocated as follows: (1) Seventy percent (70%) of the tax revenues shall be transferred to the General

Fund. (2) Twenty-five percent (25%) of the tax revenues shall be transferred to the Capital

Improvement Tax Fund. (3) Five percent (5%) of the tax revenues shall be transferred to the Street

Improvement Tax Fund. The allocations established above shall be effective only for those income tax revenues received through the end of fiscal year 2011, at which time the allocations set forth in Section 181.20 of the Codified Ordinances shall be reinstated, unless otherwise changed by City Council in the manner provided therein. (Res. 10-R-45. Passed 12-13-10.) (a) The funds collected under the provision of this chapter shall be deposited in the

Tax Deposited Agency Fund, and such funds shall then be transferred in the following manner:

(1) Sixty two and one-half percent (62.5%) of the tax revenues shall be transferred to the General Fund.

(2) Twenty-five percent (25%) of the tax revenues shall be transferred to the Capital Improvement Tax Fund.

(3) Twelve and one-half percent (12.5%) of the tax revenues shall be transferred to the Street Improvement Tax Fund.

(b) When City Council determines that the allocations in subsection (a) are insufficient to avoid major disruptions to City services, City Council may amend the allocations by Resolution upon a positive vote of two-thirds of the members of City Council. Any such change to the allocation shall be made only in conjunction with approval of an annual appropriation budget and only after good cause for the change is stated upon the record of City Council proceedings. City Council shall take into account the City’s existing debt service obligations before amending the allocations. In any year immediately following a change, the allocations shall revert back to the allocations set forth in subsection (a) which shall remain in place unless subsequently changed by City Council in the manner established herein. (Ord. 08-83. Passed 12-22-08.)

181.201 HILLIARD RESERVE FUND. (a) Establishment of Fund. There is established an allocation that shall be known as the Hilliard Reserve Fund ("Reserve Fund" or "Fund"). All funds for the Reserve Fund shall be appropriated from the City's General Fund Balance and shall be identified as being in such fund by the City's Finance Director in the City's general ledger of accounts.


(b) Purposes. The purposes of the Fund are too provide sufficient working capital for City programs, projects and services at appropriate levels; to fund unanticipated expenditures and/or fluctuations in revenue that are non-recurring in nature, i.e., one-time expenditures; or temporary shortfalls in revenue and to serve as a hedge against downturns in the economy. 181.21 ADMINISTRATIVE CODE 64B (c) Reserve Level. The Reserve Fund shall be established as being 25% of the City's annual budgeted expenditures in the General Fund for that budget year ("Reserve Level"), unless the level is modified by ordinance of City Council. The City's Director of Finance is authorized and directed to transfer the Reserve Level for that budget year to the Reserve Fund by January 30th of that year. (d) Policies. A formal request to access the Reserve Fund must be made to City Council by ordinance. An ordinance approved by City Council to use monies in the Reserve Fund shall include a repayment plan that returns the Reserve Fund to the level established pursuant to (c) above, which repayment shall be made no later than December 31st of the following year. (Ord. 13-44. Passed 12-16-13.) 181.21 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 any of the remaining provisions, sentences, clauses, sections or other parts of this chapter. It is hereby declared to be the intention of Council that this chapter would have been adopted had such unconstitutional, illegal or invalid sentence, clause, section or part thereof not been included herein. (Ord. 94-10. Passed 3-28-94.) 181.22 BOARD OF APPEALS. (a) Establishment and Membership. (1) There is hereby established, in and for the City, a Board of Tax Appeals,

consisting of three volunteer members. The Mayor with the advice and consent of Council, shall appoint three members to this board. All members must have general knowledge or be sufficiently versed on municipal tax related issues. The Board shall keep its office at the City of Hilliard Municipal Office.

(2) Terms of office shall be for three years, commencing on the first day of January and ending on the thirty-first of December.

(b) Organization And Procedures. (1) A majority of the members of the Board shall constitute a quorum. (2) The Board shall adopt its own procedural rules and shall keep a record of

its transactions; these transactions are not public records available for inspection under Section 149.43 of the Ohio Revised Code. Any hearings requested by a taxpayer before the Board are not meetings of public body subject to Section 121.22 of the Ohio Revised Code.

(3) The Board has all powers promulgated under the City of Hilliard Tax Ordinance in order to carry out the performance of the Board’s duties including the right to Inspect books, accounts, records federal tax returns and appoint necessary agents.

(c) Purpose And Duties. (1) Whenever a Tax Administrator issues a decision regarding a City of

Hilliard income tax obligation that is subject to appeal as provided in this section or in an ordinance or regulation of the City of Hilliard, the Tax Administrator shall notify the taxpayer. At the same time of the Tax Administrator must inform the taxpayer their right to appeal the decision and of the manner in which the taxpayer may appeal the decision.


64C Income Tax 181.22 (2) Any person who is aggrieved by a decision by the Tax Administrator and

who has filed with the City of Hilliard the required returns or other documents pertaining to the City of Hilliard income tax obligation, may appeal the decision to the Board created pursuant to this section, by filing a request with the Board. The request shall be in writing, shall state with specificity why the decision should be deemed incorrect or unlawful, and shall be filed within thirty days after the Tax Administrator issues the decision complained of.

(3) The Board shall schedule a hearing within forty-five days after receiving the request, unless the taxpayer waives a hearing. If the taxpayer does not waive the hearing, the taxpayer may appear before the board and may represent himself, or be represented by an attorney at law, certified public accountant, or other representative.

(4) The Board may affirm, reverse, or modify the Tax Administrator's decision or any part of that decision. The Board shall issue a written decision on the appeal within ninety days after the Board's final hearing on the appeal, and send notice of its decision by ordinary mail to the petitioner within fifteen days after issuing the decision.

(Ord. 00-95. Passed 1-8-01.)

64E

CHAPTER 183 Income Tax Effective January 1, 2016

183.01 Purpose of tax; rate; allocation of funds; authority to levy tax. 183.011 Hilliard Reserve Fund. 183.02 Effective date. 183.03 Definitions. 183.04 Imposition of tax. 183.05 Collection at source. 183.06 Annual return; filing. 183.07 Credit for tax paid to other municipalities. 183.08 Estimated taxes. 183.09 Rounding of amounts. 183.10 Requests for refunds. 183.11 Second municipality imposing tax after time period allowed for refund. 183.12 Amended returns. 183.13 Limitations. 183.14 Audits. 183.15 Service of assessment. 183.16 Administration of claims. 183.17 Tax information confidential. 183.18 Fraud. 183.19 Interest and penalties. 183.20 Authority to Tax Administrator; verification of information. 183.21 Request for opinion of the Tax Administrator. 183.22 Board of Tax Review. 183.23 Authority to create rules and regulations. 183.24 Rental and lease property. 183.25 Savings clause.

183.26 Collection of tax after termination of ordinance. 183.27 Adoption of RITA Rules and Regulations. 183.28 Contract provisions. 183.29 Filing net profit taxes; election to be subject to provisions of Section 183.29 to 183.44. 183.30 Definitions. 183.31 Applicability; situs; apportionment. 183.32 Certification of amounts paid to City. 183.33 Information provided to Tax Administrator; confidentiality. 183.34 Filing of annual returns; remittance; disposition of funds. 183.341 Electronic filing. 183.35 Consolidated returns. 183.36 Failure to pay tax. 183.37 Declaration of estimated taxes. 183.38 Additional penalties. 183.39 Assessments against taxpayer. 183.40 Refund applications. 183.41 Amended returns. 183.42 Examination of records and other documents and persons. 183.43 Credits. 183.44 Reckless violations and penalties for Section 183.33. 183.99 Violations; penalties.

CROSS REFERENCES Municipal income taxes - see Ohio R.C. Ch. 718

183.01 PURPOSE OF TAX; RATE; ALLOCATION OF FUNDS; AUTHORITY TO LEVY TAX. (A) To provide for the purposes of general municipal operations, maintenance, new equipment and capital improvements and to provide for the payment of principal and interest on certain bond issues of the City of Hilliard ("City") hereby levies an annual municipal income tax


on income, qualifying wages, commissions and other compensation, and on net profits as hereinafter provided. 183.011 ADMINISTRATIVE CODE 64F (B) (1) The annual tax is levied at a rate of 2% (two percent). The tax is levied at

a uniform rate on all persons residing in or earning or receiving income in the City. The tax is levied on income, qualifying wages, commissions and other compensation, and on net profits as hereinafter provided in Division 183.04 of this Chapter and other sections as they may apply.

(2) The funds collected under the provision of this chapter shall be deposited in the Tax Deposited Agency Fund, and such funds shall then be transferred in the following manner:

(a) Sixty two and one-half percent (62.5%) of the tax revenues shall be transferred to the General Fund

(b) Twenty-five percent (25%) of the tax revenues shall be transferred to the Capital Improvement Tax Fund

(c) Twelve and one-half percent (12.5%) of the tax revenues shall be transferred to the Street Improvement Tax Fund.

(3) When City Council determines that the allocations in subsection (2) are insufficient to avoid major disruptions to City services, City Council may amend the allocations by Resolution upon a positive vote of two-thirds of the members of City Council. Any such change to the allocation shall be made only in conjunction with approval of an annual appropriation budget and only after good cause for the change is stated upon the record of City Council proceedings. City Council shall take into account the City's existing debt service obligations before amending the allocations. In any year immediately following a change, the allocations shall revert back to the allocations set forth in subsection (2) which shall remain in place unless subsequently changed by City Council in the manner established herein.

(C) The tax on income and the withholding tax established by this Chapter 183 are authorized by Article XVIII, Section 3 of the Ohio Constitution. The tax is levied in accordance with, and is intended to be consistent with, the provisions and limitations of Ohio Revised Code 718 (ORC 718). (Ord. 15-43. Passed 11-2-15.) 183.011 HILLIARD RESERVE FUND. (A) Establishment of Fund. There is established an allocation that shall be known as the Hilliard Reserve Fund ("Reserve Fund" or "Fund"). All funds for the Reserve Fund shall be appropriated from the City's General Fund Balance and shall be identified as being in such fund by the City's Finance Director in the City's general ledger of accounts. (B) Purposes. The purposes of the Fund are too provide sufficient working capital for City programs, projects and services at appropriate levels; to fund unanticipated expenditures and/or fluctuations in revenue that are non-recurring in nature, i.e., one-time expenditures; or temporary shortfalls in revenue and to serve as a hedge against downturns in the economy. (C) Reserve Level. The Reserve Fund shall be established as being 25% of the City's annual budgeted expenditures in the General Fund for that budget year ("Reserve Level"), unless the level is modified by ordinance of City Council. The City's Director of Finance is authorized and directed to transfer the Reserve Level for that budget year to the Reserve Fund by January 30th of that year.

(D) Policies. A formal request to access the Reserve Fund must be made to City Council by ordinance. An ordinance approved by City Council to use monies in the Reserve Fund shall include a repayment plan that returns the Reserve Fund to the level established pursuant to (c) above, which repayment shall be made no later than December 31st of the following year. (Ord. 15-43. Passed 11-2-15.) 64G Income Tax Effective January 1, 2016 183.03 183.02 EFFECTIVE DATE. (A) Ordinance 2015-43, 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 183 apply to taxable years beginning 2016 and succeeding taxable years. (B) Ordinance 2015-43 does not repeal the existing sections of Chapter 181 for any taxable year prior to 2016. For municipal taxable years beginning before January 1, 2016, the City shall continue to administer, audit, and enforce the income tax of the City under ORC 718 and Chapter 181 as they existed before January 1, 2016. (Ord. 15-43. Passed 11-2-15.) 183.03 DEFINITIONS. (A) Any term used in this chapter that is not otherwise defined in this chapter has the same meaning as when used in a comparable context in laws of the United States relating to federal income taxation or in Title LVII of the ORC, unless a different meaning is clearly required. Except as provided in Section 183.30, if a term used in this chapter that is not otherwise defined in this chapter is used in a comparable context in both the laws of the United States relating to federal income tax and in Title LVII of the ORC and the use is not consistent, then the use of the term in the laws of the United States relating to federal income tax shall control over the use of the term in Title LVII of the ORC. (B) The singular shall include the plural, and the masculine shall include the feminine and the gender-neutral. (C) As used in this chapter: (1) "Adjusted federal taxable income," for a person required to file as a C

corporation, or for a person that has elected to be taxed as a C corporation under (C)(24)(g) of this division, means a C corporation's federal taxable income before net operating losses and special deductions as determined under the Internal Revenue Code, adjusted as follows:

(a) Deduct intangible income to the extent included in federal taxable income. The deduction shall be allowed regardless of whether the intangible income relates to assets used in a trade or business or assets held for the production of income.

(b) Add an amount equal to five percent (5%) of intangible income deducted under division (C)(1)(a) of this section, but excluding that portion of intangible income directly related to the sale, exchange, or other disposition of property described in Section 1221 of the Internal Revenue Code;

(c) Add any losses allowed as a deduction in the computation of federal taxable income if the losses directly relate to the sale, exchange, or other disposition of an asset described in Section 1221 or 1231 of the Internal Revenue Code;


(d) (i) Except as provided in (C)(1)(d)(ii) of this section, deduct income and gain included in federal taxable income to the extent the income and gain directly relate to the sale, exchange, or other disposition of an asset described in Section 1221 or 1231 of the Internal Revenue Code;

(ii) Division (C)(1)(d)(i) of this section does not apply to the extent the income or gain is income or gain described in Section 1245 or 1250 of the Internal Revenue Code.

183.03 ADMINISTRATIVE CODE 64H (e) Add taxes on or measured by net income allowed as a deduction in

the computation of federal taxable income; (f) In the case of a real estate investment trust or regulated investment

company, add all amounts with respect to dividends to, distributions to, or amounts set aside for or credited to the benefit of investors and allowed as a deduction in the computation of federal taxable income;

(g) Deduct, to the extent not otherwise deducted or excluded in computing federal taxable income, any income derived from a transfer agreement or from the enterprise transferred under that agreement under Section 4313.02 of the ORC;

(h) Deduct exempt income to the extent not otherwise deducted or excluded in computing adjusted federal taxable income.

(i) Deduct any net profit of a pass-through entity owned directly or indirectly by the taxpayer and included in the taxpayer's federal taxable income unless an affiliated group of corporations includes that net profit in the group's federal taxable income in accordance with division (V)(3)(b) of Section 183.06.

(j) Add any loss incurred by a pass-through entity owned directly or indirectly by the taxpayer and included in the taxpayer's federal taxable income unless an affiliated group of corporations includes that loss in the group's federal taxable income in accordance with division (V)(3)(b) of Section 183.06. If the taxpayer is not a C corporation, is not a disregarded entity that has made an election described in division (C)(49)(b) of this section, is not a publicly traded partnership that has made the election described in division (C)(24)(d) of this section, and is not an individual, the taxpayer shall compute adjusted federal taxable income under this section as if the taxpayer were a C corporation, except guaranteed payments and other similar amounts paid or accrued to a partner, former partner, shareholder, former shareholder, member, or former member shall not be allowed as a deductible expense unless such payments are in consideration for the use of capital and treated as payment of interest under Section 469 of the Internal Revenue Code or United States treasury regulations. Amounts paid or accrued to a qualified self-employed retirement plan with respect to a partner, former partner, shareholder, former shareholder, member, or former member of the taxpayer, amounts paid or accrued to or for health insurance for a partner, former partner, shareholder, former shareholder, member, or former member, and amounts paid or accrued to or for life insurance for a partner, former partner, shareholder, former shareholder, member, or former member shall not be allowed as a deduction. Nothing in division (C)(1) of this section shall be construed as allowing the taxpayer to add or deduct any amount more than once or shall be construed as allowing any taxpayer to deduct any amount paid to or accrued for purposes of federal self-employment tax.


64I Income Tax Effective January 1, 2016 183.03 (2) (a) "Assessment" means a written finding by the Tax Administrator

that a person has underpaid municipal income tax, or owes penalty and interest, or any combination of tax, penalty, or interest, to the municipal corporation that commences the person's time limitation for making an appeal to the Board of Tax Review pursuant to Section 183.22, and has "ASSESSMENT" written in all capital letters at the top of such finding.

(b) "Assessment" does not include a notice denying a request for refund issued under division (C)(3) of Section 183.10, a billing statement notifying a taxpayer of current or past-due balances owed to the municipal corporation, a Tax Administrator's request for additional information, a notification to the taxpayer of mathematical errors, or a Tax Administrator's other written correspondence to a person or taxpayer that does not meet the criteria prescribed by division (C)(2)(a) of this section.

(3) "Audit" means the examination of a person or the inspection of the books, records, memoranda, or accounts of a person, ordered to appear before the Tax Administrator, for the purpose of determining liability for a municipal income tax.

(4) "Board of Tax Review" or "Board of Review" or "Board of Tax Appeals", or other named local board constituted to hear appeals of municipal income tax matters, means the entity created under Section 183.22.

(5) "Calendar quarter" means the three-month period ending on the last day of March, June, September, or December.

(6) "Casino operator" and "casino facility" have the same meanings as in Section 3772.01 of the ORC.

(7) "Certified mail," "express mail," "United States mail," "postal service," and similar terms include any delivery service authorized pursuant to Section 5703.056 of the ORC.

(8) "City" means the City of Hilliard, Ohio. If the term is capitalized in the chapter it is referring to the City of Hilliard. If not capitalized it refers to a municipal corporation other than the City of Hilliard.

(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 a taxpayer and to which, whenever absent, the taxpayer intends to return. A taxpayer may have more than one residence but not more than one domicile.

(11) "Employee" means an individual who is an employee for federal income tax purposes.

(12) "Employer" means a person that is an employer for federal income tax purposes.

(13) "Exempt income" means all of the following: (a) The military pay or allowances of members of the armed forces of

the United States or members of their reserve components, including the national guard of any state.

(b) Intangible income.

183.03 ADMINISTRATIVE CODE 64J (c) Social security benefits, railroad retirement benefits,

unemployment compensation, pensions, retirement benefit payments, payments from annuities, and similar payments made to an employee or to the beneficiary of an employee under a retirement program or plan, disability payments received from private industry or local, state, or federal governments or from charitable, religious or educational organizations, and the proceeds of sickness, accident, or liability insurance policies. As used in division (C)(13)(c) of this section, "unemployment compensation" does not include supplemental unemployment compensation described in Section 3402(o)(2) of the Internal Revenue Code.

(d) The income of religious, fraternal, charitable, scientific, literary, or educational institutions to the extent such income is derived from tax-exempt real estate, tax-exempt tangible or intangible property, or tax-exempt activities.

(e) Compensation paid under Section 3501.28 or 3501.36 of the ORC to a person serving as a precinct election official to the extent that such compensation does not exceed $1,000 for the taxable year. Such compensation in excess of $1,000 for the taxable year may be subject to taxation by a municipal corporation. A municipal corporation shall not require the payer of such compensation to withhold any tax from that compensation.

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

(g) Alimony and child support received. (h) Compensation for personal injuries or for damages to property

from insurance proceeds or otherwise, excluding compensation paid for lost salaries or wages or compensation from punitive damages.

(i) Income of a public utility when that public utility is subject to the tax levied under Section 5727.24 or 5727.30 of the ORC. Division (C)(13)(i) of this section does not apply for purposes of Chapter 5745. of the ORC.

(j) Gains from involuntary conversions, interest on federal obligations, items of income subject to a tax levied by the state and that a municipal corporation is specifically prohibited by law from taxing, and income of a decedent's estate during the period of administration except such income from the operation of a trade or business.

(k) Compensation or allowances excluded from federal gross income under Section 107 of the Internal Revenue Code.

(l) Employee compensation that is not qualifying wages as defined in division (C)(35) of this section.

(m) Compensation paid to a person employed within the boundaries of a United States air force base under the jurisdiction of the United States air force that is used for the housing of members of the United States air force and is a center for air force operations, unless the person is subject to taxation because of residence or domicile. If the compensation is subject to taxation because of


residence or domicile, tax on such income shall be payable only to the municipal corporation of residence or domicile.

64K Income Tax Effective January 1, 2016 183.03 (n) An S corporation shareholder's share of net profits of the S

Corporation, other than any party of the share of net profits that represents wages as defined in Section 3121(a) of the Internal Revenue Code or net earning from self-employment as defined in Section 1402(a) of the Internal Revenue Code.

(o) All of the income of individuals under 18 years of age. (p) (i) Except as provided in divisions (C)(13)(p)(ii), (iii), and (iv)

of this section, qualifying wages described in division (C)(2) or (5) of Section 183.05 to the extent the qualifying wages are not subject to withholding for the City under either of those divisions.

(ii) The exemption provided in division (C)(13)(p)(i) of this section does not apply with respect to the municipal corporation in which the employee resided at the time the employee earned the qualifying wages.

(iii) The exemption provided in division (C)(13)(p)(i) of this section does not apply to qualifying wages that an employer elects to withhold under division (C)(4)(b) of Section 183.05.

(iv) The exemption provided in division (C)(13)(p)(i) of this section does not apply to qualifying wages if both of the following conditions apply:

(a) For qualifying wages described in division (C)(2) of Section 183.05, the employee's employer withholds and remits tax on the qualifying wages to the municipal corporation in which the employee's principal place of work is situated, or, for qualifying wages described in division (C)(5) of Section 183.05, the employee's employer withholds and remits tax on the qualifying wages to the municipal corporation in which the employer's fixed location is located;

(b) The employee receives a refund of the tax described in division (C)(13)(p)(iv)(a) of this section on the basis of the employee not performing services in that municipal corporation.

(q) (i) Except as provided in division (C)(13)(q)(ii) or (iii) of this section, compensation that is not qualifying wages paid to a nonresident individual for personal services performed in the City on not more than 20 days in a taxable year.

(ii) The exemption provided in division (C)(13)(q)(ii) of this section does not apply under either of the following circumstances:

(a) The individual's base of operation is located in the municipal corporation.

(b) The individual is a professional athlete, professional entertainer, or public figure, and the compensation is paid for the performance of services in the individual's capacity as a professional athlete, professional entertainer, or


public figure. For purposes of division (C)(13)(q)(ii)(b) of this section,

183.03 ADMINISTRATIVE CODE 64L

"professional athlete," "professional entertainer," and "public figure" have the same meanings as in Section 183.05 (C).

(iii) Compensation to which division (C)(13)(q) of this section applies shall be treated as earned or received at the individual's base of operation. If the individual does not have a base of operation, the compensation shall be treated as earned or received where the individual is domiciled.

(iv) For purposes of division (C)(13)(q) of this section, "base of operation" means the location where an individual owns or rents an office, storefront, or similar facility to which the individual regularly reports and at which the individual regularly performs personal services for compensation.

(r) Compensation paid to a person for personal services performed for a political subdivision on property owned by the political subdivision, regardless of whether the compensation is received by an employee of the subdivision or another person performing services for the subdivision under a contract with the subdivision, if the property on which services are performed is annexed to a municipal corporation pursuant to Section 709.023 of the ORC on or after March 27, 2013, unless the person is subject to such taxation because of residence. If the compensation is subject to taxation because of residence, municipal income tax shall be payable only to the municipal corporation of residence.

(s) Income the taxation of which is prohibited by the constitution or laws of the United States. Any item of income that is exempt income of a pass-through entity under division (C) of this section is exempt income of each owner of the pass-through entity to the extent of that owner's distributive or proportionate share of that item of the entity's income.

(14) "Form 2106" means internal revenue service form 2106 filed by a taxpayer pursuant to the Internal Revenue Code.

(15) "Generic form" means an electronic or paper form that is not prescribed by a particular municipal corporation and that is designed for reporting taxes withheld by an employer, agent of an employer, or other payer, estimated municipal income taxes, or annual municipal income tax liability or for filing a refund claim.

(16) "Gross receipts" means the total revenue derived from sales, work done, or service rendered.

(17) "Income" means the following: (a) (i) For residents, all income, salaries, qualifying wages,

commissions, and other compensation from whatever source earned or received by the resident, including the resident's distributive share of the net profit of pass-through entities owned directly or indirectly by the resident and any net profit of the resident, except as provided in (C)(24)(d) of this division.

(ii) For the purposes of division (C)(17)(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

64M Income Tax Effective January 1, 2016 183.03

a deduction, for that taxable year and the following five taxable years, against any other net profit of the resident or the resident's distributive share of any net profit attributable to the resident's ownership interest in a pass-through entity until fully utilized, subject to division (C)(17)(a)(iv) of this section;

(b) The resident's distributive share of the net profit of each pass-through entity owned directly or indirectly by the resident shall be calculated without regard to any net operating loss that is carried forward by that entity from a prior taxable year and applied to reduce the entity's net profit for the current taxable year.

(iii) Division (C)(17)(a)(ii) of this section does not apply with respect to any net profit or net operating loss attributable to an ownership interest in an S corporation unless shareholders' shares of net profits from S corporations are subject to tax in the municipal corporation as provided in division(C)(13)(n) or (C)(17)(e) of this section.

(iv) Any amount of a net operating loss used to reduce a taxpayer's net profit for a taxable year shall reduce the amount of net operating loss that may be carried forward to any subsequent year for use by that taxpayer. In no event shall the cumulative deductions for all taxable years with respect to a taxpayer's net operating loss exceed the original amount of that net operating loss available to that taxpayer.

(b) In the case of nonresidents, all income, salaries, qualifying wages, commissions, and other compensation from whatever source earned or received by the nonresident for work done, services performed or rendered, or activities conducted in the municipal corporation, including any net profit of the nonresident, but excluding the nonresident's distributive share of the net profit or loss of only pass-through entities owned directly or indirectly by the nonresident.

(c) For taxpayers that are not individuals, net profit of the taxpayer; (d) Lottery, sweepstakes, gambling and sports winnings, winnings

from games of chance, and prizes and awards. If the taxpayer is a professional gambler for federal income tax purposes, the taxpayer may deduct related wagering losses and expenses to the extent authorized under the Internal Revenue Code and claimed against such winnings.

(e) Intentionally left blank. (18) "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 ORC, and patents, copyrights, trademarks, tradenames, investments in real estate investment trusts, investments in regulated investment companies, and


appreciation on deferred compensation. "Intangible income" does not include prizes, awards, or other income associated with any lottery winnings, gambling winnings, or other similar games of chance.

183.03 ADMINISTRATIVE CODE 64N (19) "Internal Revenue Code" has the same meaning as in Section 5747.01

of the ORC. (20) "Limited liability company" means a limited liability company formed

under chapter 1705. of the ORC or under the laws of another state. (21) "Municipal corporation" includes a joint economic development district

or joint economic development zone that levies an income tax under Section 715.691, 715.70, 715.71, or 715.74 of the ORC.

(22) (a) "Municipal taxable income" means the following: (i) For a person other than an individual, apportioned or

sitused to the City under Section 183.04, as applicable, reduced by any pre-2017 net operating loss carryforward available to the person for the City.

(ii) (a) For an individual who is a resident of the City, income reduced by exempt income to the extent otherwise included in income, then reduced as provided in division (C)(22)(b) of this section, and further reduced by any pre-2017 net operating loss carryforward available to the individual for the municipal corporation.

(b) For an individual who is a nonresident of the City, income reduced by exempt income to the extent otherwise included in income and then, as applicable, apportioned or sitused to the municipal corporation under Section 183.04, then reduced as provided in division (C)(22)(b) of this section, and further reduced by any pre-2017 net operating loss carryforward available to the individual for the City.

(b) In computing the municipal taxable income of a taxpayer who is an individual, the taxpayer may subtract, as provided in division (C)(22)(a)(ii)(a) or (C)(22)(b) of this section, the amount of the individual's employee business expenses reported on the individual's form 2106 that the individual deducted for federal income tax purposes for the taxable year, subject to the limitation imposed by Section 67 of the Internal Revenue Code. For the municipal corporation in which the taxpayer is a resident, the taxpayer may deduct all such expenses allowed for federal income tax purposes, but to the extent the expenses do not relate to exempt income. For a municipal corporation in which the taxpayer is not a resident, the taxpayer may deduct such expenses only to the extent the expenses are related to the taxpayer's performance of personal services in that nonresident municipal corporation and are not related to exempt income.

(23) "Net operating loss" means a loss incurred by a person in the operation of a trade or business. "Net operating loss" does not include unutilized losses resulting from basis limitations, at-risk limitations, or passive activity loss limitations.

(24) (a) "Net profit" for a person who is an individual means the individual's net profit required to be reported on schedule C, schedule E, or schedule F reduced by any net operating loss carried forward. For the purposes of division (C)(24)(a) of this


section, the net operating loss carried forward shall be calculated and deducted in the same manner as provided in division (C)(24)(c) of this section.

64O Income Tax Effective January 1, 2016 183.03 (b) "Net profit" for a person other than an individual means adjusted

federal taxable income reduced by any net operating loss incurred by the person in a taxable year beginning on or after January 1, 2017, subject to the limitations of division (C)(24)(c)(3) of this section.

(c) (1) The amount of such net operating loss shall be deducted from net profit 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.

(2) No person shall use the deduction allowed by division (C)(24)(c)(3) of this section to offset qualifying wages.

(3) (i) For taxable years beginning in 2018, 2019, 2020, 2021, or 2022, a person may not deduct, for purposes of an income tax levied by the City, more than fifty percent of the amount of the deduction otherwise allowed by division (C)(24)(c)(3) of this section.

(ii) For taxable years beginning in 2023 or thereafter, a person may deduct, for purposes of an income tax levied by the City, the full amount allowed by division (C)(24)(c)(3) of this section without regard to the limitation of division (D)(3)(b)(i) of this section.

(d) Any pre-2017 net operating loss carryforward deduction that is available may be utilized before a taxpayer may deduct any amount pursuant to division (C)(24)(c)(3) of this section.

(e) Nothing in division (C)(24)(c)(3)(i) 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 (C)(24)(c)(3)(i) of this section. To the extent that an amount of net operating loss that was not fully utilized in one or more taxable years by operation of division (C)(24)(c)(3)(i) of this section is carried forward for use with respect to a return filed for a taxable year beginning in 2019, 2020, 2021, or 2022, the limitation described in division (C)(24)(c)(3)(i) of this section shall apply to the amount carried forward.

(f) For the purposes of this chapter, and notwithstanding division (C)(24)(b) 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.

(g) A publicly traded partnership that is treated as a partnership for federal income tax purposes, and that is subject to tax on its net profits by the City, may elect to be treated as a C corporation for the City. The election shall be made on the annual return for the

City. The City will treat the publicly traded partnership as a C corporation if the election is so made.


183.03 ADMINISTRATIVE CODE 64P (25) "Nonresident" means an individual that is not a resident. (26) "Ohio Business Gateway" means the online computer network system,

created under Section 125.30 of the ORC, that allows persons to electronically file business reply forms with state agencies and includes any successor electronic filing and payment system.

(27) "Other payer" means any person, other than an individual's employer or the employer's agent, that pays an individual any amount included in the federal gross income of the individual. "Other payer" includes casino operators and video lottery terminal sales agents.

(28) "Pass-through entity" means a partnership not treated as an association taxable as a C corporation for federal income tax purposes, a limited liability company not treated as an association taxable as a C corporation for federal income tax purposes, an S corporation, or any other class of entity from which the income or profits of the entity are given pass-through treatment for federal income tax purposes. "Pass-through entity" does not include a trust, estate, grantor of a grantor trust, or disregarded entity.

(29) "Pension" means any amount paid to an employee or former employee that is reported to the recipient on an IRS form 1099-R, or successor form. Pension does not include deferred compensation, or amounts attributable to nonqualified deferred compensation plans, reported as FICA/Medicare wages on an IRS form W-2, Wage and Tax Statement, or successor form.

(30) "Person" includes individuals, firms, companies, joint stock companies, business trusts, estates, trusts, partnerships, limited liability partnerships, limited liability companies, associations, C corporations, S corporations, governmental entities, and any other entity.

(31) "Postal service" means the United States postal service. (32) "Postmark date," "date of postmark," and similar terms include the

date recorded and marked in the manner described in division (B)(3) of Section 5703.056 of the ORC.

(33) (a) "Pre-2017 net operating loss carryforward" means any net operating loss incurred in a taxable year beginning before January 1, 2017, to the extent such loss was permitted, by a resolution or ordinance of the City that was adopted by the City before January 1, 2016, to be carried forward and utilized to offset income or net profit generated in the City in future taxable years.

(b) For the purpose of calculating municipal taxable income, any pre-2017 net operating loss carryforward may be carried forward to any taxable year, including taxable years beginning in 2017 or thereafter, for the number of taxable years provided in the resolution or ordinance or until fully utilized, whichever is earlier.

(34) "Publicly traded partnership" means any partnership, an interest in which is regularly traded on an established securities market. A "publicly traded partnership" may have any number of partners.

(35) "Qualifying wages" means wages, as defined in Section 3121(a) of the Internal Revenue Code, without regard to any wage limitations, adjusted as follows:

(a) Deduct the following amounts: (i) Any amount included in wages if the amount constitutes

compensation attributable to a plan or program described in Section 125 of the Internal Revenue Code.

64Q Income Tax Effective January 1, 2016 183.03 (ii) Any amount included in wages if the amount constitutes

payment on account of a disability related to sickness or an accident paid by a party unrelated to the employer, agent of an employer, or other payer.

(iii) Intentionally left blank. (iv) Intentionally left blank. (v) Any amount included in wages that is exempt income. (b) Add the following amounts: (i) Any amount not included in wages solely because the

employee was employed by the employer before April 1, 1986.

(ii) Any amount not included in wages because the amount arises from the sale, exchange, or other disposition of a stock option, the exercise of a stock option, or the sale, exchange, or other disposition of stock purchased under a stock option. Division (C)(35)(b)(ii) of this section applies only to those amounts constituting ordinary income.

(iii) Any amount not included in wages if the amount is an amount described in section 401(k), 403(b), or 457 of the Internal Revenue Code. Division (C)(35)(b)(iii) of this section applies only to employee contributions and employee deferrals.

(iv) Intentionally left blank. (v) Intentionally left blank. (vi) Any amount not included in wages if all of the following

apply: (a) For the taxable year the amount is employee

compensation that is earned outside the United States and that either is included in the taxpayer's gross income for federal income tax purposes or would have been included in the taxpayer's gross income for such purposes if the taxpayer did not elect to exclude the income under Section 911 of the Internal Revenue Code;

(b) For no preceding taxable year did the amount constitute wages as defined in Section 3121(a) of the Internal Revenue Code;

(c) For no succeeding taxable year will the amount constitute wages; and

(d) For any taxable year the amount has not otherwise been added to wages pursuant to either division (C)(35)(b) of this section or ORC Section 718.03 , as that section existed before the effective date of H.B. 5 of the 130th General Assembly, March 23, 2015.

(36) "Related entity" means any of the following: (a) An individual stockholder, or a member of the stockholder's

family enumerated in Section 318 of the Internal Revenue Code, if the stockholder and the members of the stockholder's family own directly, indirectly, beneficially, or constructively, in the


aggregate, at least fifty percent (50%) of the value of the taxpayer's outstanding stock;

183.03 ADMINISTRATIVE CODE 64R (b) A stockholder, or a stockholder's partnership, estate, trust, or

corporation, if the stockholder and the stockholder's partnerships, estates, trusts, or corporations own directly, indirectly, beneficially, or constructively, in the aggregate, at least fifty percent (50%) of the value of the taxpayer's outstanding stock;

(c) A corporation, or a party related to the corporation in a manner that would require an attribution of stock from the corporation to the party or from the party to the corporation under division (C)(36)(d) of this section, provided the taxpayer owns directly, indirectly, beneficially, or constructively, at least fifty percent of the value of the corporation's outstanding stock;

(d) The attribution rules described in Section 318 of the Internal Revenue Code apply for the purpose of determining whether the ownership requirements in divisions (C)(36)(a) to (c) of this section have been met.

(37) "Related member" means a person that, with respect to the taxpayer during all or any portion of the taxable year, is either a related entity, a component member as defined in Section 1563(b) of the Internal Revenue Code, or a person to or from whom there is attribution of stock ownership in accordance with Section 1563(e) of the Internal Revenue Code except, for purposes of determining whether a person is a related member under this division, " twenty percent (20%)" shall be substituted for "five percent (5%)" wherever "five percent (5%)" appears in Section 1563(e) of the Internal Revenue Code.

(38) "Resident" means an individual who is domiciled in the municipal corporation as determined under Section 183.04(E).

(39) "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.

(40) "Schedule C" means internal revenue service schedule C (form 1040) filed by a taxpayer pursuant to the Internal Revenue Code.

(41) "Schedule E" means internal revenue service schedule E (form 1040) filed by a taxpayer pursuant to the Internal Revenue Code.

(42) "Schedule F" means internal revenue service schedule F (form 1040) filed by a taxpayer pursuant to the Internal Revenue Code.

(43) "Single member limited liability company" means a limited liability company that has one direct member.

(44) "Small employer" means any employer that had total revenue of less than $500,000 during the preceding taxable year. For purposes of this division, "total revenue" means receipts of any type or kind, including, but not limited to, sales receipts; payments; rents; profits; gains, dividends, and other investment income; compensation; commissions; premiums; money; property; grants; contributions; donations; gifts; program service revenue; patient service revenue; premiums; fees, including premium fees and service fees; tuition payments; unrelated business revenue; reimbursements; any type of payment from a governmental unit, including grants and other allocations; and any other similar receipts reported for federal income tax purposes or under generally accepted accounting principles. "Small employer" does not include the federal government; any state government, including any state agency or instrumentality; any


political subdivision; or any entity treated as a government for financial accounting and reporting purposes.

64S Income Tax Effective January 1, 2016 183.03 (45) "Tax Administrator" means the individual charged with direct

responsibility for administration of an income tax levied by the City in accordance with this chapter.

(46) “Tax Commissioner” means the tax commissioner appointed under Section 121.03 of the Ohio Revised Code.

(47) "Tax return preparer" means any individual described in Section 7701(a)(36) of the Internal Revenue Code and 26 C.F.R. 301.7701-15 .

(48) "Taxable year" means the corresponding tax reporting period as prescribed for the taxpayer under the Internal Revenue Code.

(49) (a) "Taxpayer" means a person subject to a tax levied on income by a municipal corporation in accordance with this chapter. "Taxpayer" does not include a grantor trust or, except as provided in division (C)(49)(b)(i) of this section, a disregarded entity.

(b) (i) A single member limited liability company that is a disregarded entity for federal tax purposes may be a separate taxpayer from its single member in all Ohio municipal corporations in which it either filed as a separate taxpayer or did not file for its taxable year ending in 2003, if all of the following conditions are met:

(a) The limited liability company's single member is also a limited liability company.

(b) The limited liability company and its single member were formed and doing business in one or more Ohio municipal corporations for at least five years before January 1, 2004.

(c) Not later than December 31, 2004, the limited liability company and its single member each made an election to be treated as a separate taxpayer under division (L) of ORC 718.01 as that section existed on December 31, 2004.

(d) The limited liability company was not formed for the purpose of evading or reducing Ohio municipal corporation income tax liability of the limited liability company or its single member.

(e) The Ohio municipal corporation that was the primary place of business of the sole member of the limited liability company consented to the election.

(ii) For purposes of division (C)(49)(b)(ii) of this section, a municipal corporation was the primary place of business of a limited liability company if, for the limited liability company's taxable year ending in 2003, its income tax liability was greater in that municipal corporation than in any other municipal corporation in Ohio, and that tax liability to that municipal corporation for its taxable year ending in 2003 was at least $400,000.

(50) "Taxpayers' rights and responsibilities" means the rights provided to taxpayers in Sections 718.11, 718.12, 718.19, 718.23, 718.36, 718.37,5717.011 and 5717.03 of the ORC, and the responsibilities of taxpayers to file, report, withhold, remit, and pay municipal income tax and otherwise comply with Chapter 718 of the ORC and resolutions,


ordinances, and rules and regulations adopted by the City for the imposition and administration of a municipal income tax.

183.04 ADMINISTRATIVE CODE 64T (51) "Video lottery terminal" has the same meaning as in Section 3770.21 of

the ORC. (52) "Video lottery terminal sales agent" means a lottery sales agent

licensed under Chapter 3770. of the ORC to conduct video lottery terminals on behalf of the state pursuant to Section 3770.21 of the ORC.

(Ord. 18-04. Passed 2-12-18.) 183.04 IMPOSITION OF TAX. The income tax levied by City at a rate of two percent [2.0%] is levied on the Municipal Taxable Income of every person residing in and/or earning and/or receiving income in the City. Individuals. (A) For residents of the City, the income tax levied herein shall be on all income,

salaries, qualifying wages, commissions, and other compensation from whatever source earned or received by the resident, including the resident's distributive share of the net profit of pass-through entities owned directly or indirectly by the resident and any net profit of the resident. This is further detailed in the definition of income (Section 183.03(C)(17)).

(B) For nonresidents, all income, salaries, qualifying wages, commissions, and other compensation from whatever source earned or received by the nonresident for work done, services performed or rendered, or activities conducted in the municipal corporation, including any net profit of the nonresident, but excluding the nonresident's distributive share of the net profit or loss of only pass-through entities owned directly or indirectly by the nonresident.

(C) For residents and nonresidents, income can be reduced to "Municipal Taxable Income" as defined in Section 183.03(C)(22). Exemptions which may apply are specified in Section 183.03(C)(13).

Refundable credit for Nonqualified Deferred Compensation Plan. (D) (1) As used in this division: (a) "Nonqualified deferred compensation plan" means a compensation

plan described in Section 3121(v)(2)(C) of the Internal Revenue Code.

(b) "Qualifying loss" means the amount of compensation attributable to a taxpayer's nonqualified deferred compensation plan, less the receipt of money and property attributable to distributions from the nonqualified deferred compensation plan. Full loss is sustained if no distribution of money and property is made by the nonqualified deferred compensation plan. The taxpayer sustains a qualifying loss only in the taxable year in which the taxpayer receives the final distribution of money and property pursuant to that nonqualified deferred compensation plan.

(c) (i) "Qualifying tax rate" means the applicable tax rate for the taxable year for the which the taxpayer paid income tax to the City with respect to any portion of the total amount of compensation the payment of which is deferred pursuant to a nonqualified deferred compensation plan.


64U Income Tax Effective January 1, 2016 183.04 (ii) If different tax rates applied for different taxable years,

then the "qualifying tax rate" is a weighted average of those different tax rates. The weighted average shall be based upon the tax paid to the City each year with respect to the nonqualified deferred compensation plan.

(d) "Refundable credit" means the amount of City income tax that was paid on the non-distributed portion, if any, of a nonqualified deferred compensation plan.

(2) If, in addition to the City, a taxpayer has paid tax to other municipal corporations with respect to the nonqualified deferred compensation plan, the amount of the credit that a taxpayer may claim from each municipal corporation shall be calculated on the basis of each municipal corporation's proportionate share of the total municipal corporation income tax paid by the taxpayer to all municipal corporations with respect to the nonqualified deferred compensation plan.

(3) In no case shall the amount of the credit allowed under this section exceed the cumulative income tax that a taxpayer has paid to the City for all taxable years with respect to the nonqualified deferred compensation plan.

(4) The credit allowed under this division is allowed only to the extent the taxpayer's qualifying loss is attributable to:

(a) The insolvency or bankruptcy of the employer who had established the nonqualified deferred compensation plan; or

(b) The employee's failure or inability to satisfy all of the employer's terms and conditions necessary to receive the nonqualified deferred compensation.

Domicile. (E) (1) (a) An individual is presumed to be domiciled in the City for all or

part of a taxable year if the individual was domiciled in the City on the last day of the immediately preceding taxable year or if the Tax Administrator reasonably concludes that the individual is domiciled in the City for all or part of the taxable year.

(b) An individual may rebut the presumption of domicile described in division (E)(1)(a) of this section if the individual establishes by a preponderance of the evidence that the individual was not domiciled in the City for all or part of the taxable year.

(2) For the purpose of determining whether an individual is domiciled in the City for all or part of a taxable year, factors that may be considered include, but are not limited to, the following:

(a) The individual's domicile in other taxable years; (b) The location at which the individual is registered to vote; (c) The address on the individual's driver's license; (d) The location of real estate for which the individual claimed a

property tax exemption or reduction allowed on the basis of the individual's residence or domicile;

(e) The location and value of abodes owned or leased by the individual;

(f) Declarations, written or oral, made by the individual regarding the individual's residency;

(g) The primary location at which the individual is employed.

183.04 ADMINISTRATIVE CODE 64V (h) The location of educational institutions attended by the

individual's dependents as defined in Section 152 of the Internal Revenue Code, to the extent that tuition paid to such educational institution is based on the residency of the individual or the individual's spouse in the municipal corporation where the educational institution is located;

(i) The number of contact periods the individual has with the City. For the purposes of this division, an individual has one "contact period" with the City if the individual is away overnight from the individual's abode located outside of the City and while away overnight from that abode spends at least some portion, however minimal, of each of two consecutive days in the City.

(3) All additional applicable factors are provided in the Rules and Regulations.

Businesses. (F) This division applies to any taxpayer engaged in a business or profession in the

City, unless the taxpayer is an individual who resides in the City or the taxpayer is an electric company, combined company, or telephone company that is subject to and required to file reports under Chapter 5745 of the ORC.

(1) Except as otherwise provided in division (F)(2) of this section, net profit from a business or profession conducted both within and without the boundaries of the City shall be considered as having a taxable situs in the City for purposes of municipal income taxation in the same proportion as the average ratio of the following:

(a) The average original cost of the real property and tangible personal property owned or used by the taxpayer in the business or profession in the City during the taxable period to the average original cost of all of the real and tangible personal property owned or used by the taxpayer in the business or profession during the same period, wherever situated. As used in the preceding paragraph, tangible personal or real property shall include property rented or leased by the taxpayer and the value of such property shall be determined by multiplying the annual rental thereon by eight;

(b) Wages, salaries, and other compensation paid during the taxable period to individuals employed in the business or profession for services performed in the City 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 183.05(C);

(c) Total gross receipts of the business or profession from sales and rentals made and services performed during the taxable period in the City to total gross receipts of the business or profession during the same period from sales, rentals, and services, wherever made or performed.


64W Income Tax Effective January 1, 2016 183.04 (2) (a) If the apportionment factors described in division (F)(1) of this

section do not fairly represent the extent of a taxpayer's business activity in the City, the taxpayer may request, or the Tax Administrator of the City may require, that the taxpayer use, with respect to all or any portion of the income of the taxpayer, an alternative apportionment method involving one or more of the following:

(i) Separate accounting; (ii) The exclusion of one or more of the factors; (iii) The inclusion of one or more additional factors that would

provide for a more fair apportionment of the income of the taxpayer to the municipal corporation;

(iv) A modification of one or more of the factors. (b) A taxpayer request to use an alternative apportionment method

shall be in writing and shall accompany a tax return, timely filed appeal of an assessment, or timely filed amended tax return. The taxpayer may use the requested alternative method unless the Tax Administrator denies the request in an assessment issued within the period prescribed by Section 183.13(A).

(c) The Tax Administrator may require a taxpayer to use an alternative apportionment method as described in division (F)(2)(a) of this section, but only by issuing an assessment to the taxpayer within the period prescribed by Section 183.13(A).

(d) Nothing in division (F)(2) of this section nullifies or otherwise affects any alternative apportionment arrangement approved by the Tax Administrator or otherwise agreed upon by both the Tax Administrator and taxpayer before January 1, 2016.

(3) As used in division (F)(1)(b) of this section, "wages, salaries, and other compensation" includes only wages, salaries, or other compensation paid to an employee for services performed at any of the following locations:

(a) A location that is owned, controlled, or used by, rented to, or under the possession of one of the following:

(i) The employer; (ii) A vendor, customer, client, or patient of the employer, or a

related member of such a vendor, customer, client, or patient;

(iii) A vendor, customer, client, or patient of a person described in (F)(3)(a)(ii) of this section, or a related member of such a vendor, customer, client, or patient.

(b) Any location at which a trial, appeal, hearing, investigation, inquiry, review, court-martial, or similar administrative, judicial, or legislative matter or proceeding is being conducted, provided that the compensation is paid for services performed for, or on behalf of, the employer or that the employee's presence at the location directly or indirectly benefits the employer;

(c) Any other location, if the Tax Administrator determines that the employer directed the employee to perform the services at the other location in lieu of a location described in division (F) (3)(a) or (b) of this section solely in order to avoid or reduce the employer's municipal income tax liability. If the Tax Administrator makes such a determination, the employer may

dispute the determination by establishing, by a preponderance of the evidence, that the Tax Administrator's determination was unreasonable.

183.04 ADMINISTRATIVE CODE 64X (4) For the purposes of division (F)(1)(c) of this section, receipts from sales

and rentals made and services performed shall be sitused to a municipal corporation as follows:

(a) Gross receipts from the sale of tangible personal property shall be sitused to the municipal corporation only if, regardless of where title passes, the property meets any of the following criteria:

(i) The property is shipped to or delivered within the City from a stock of goods located within the City.

(ii) The property is delivered within the City from a location outside the City, provided the taxpayer is regularly engaged through its own employees in the solicitation or promotion of sales within the City and the sales result from such solicitation or promotion.

(b) Gross receipts from the sale of services shall be sitused to the City to the extent that such services are performed in the City.

(c) To the extent included in income, gross receipts from the sale of real property located in the City shall be sitused to the City.

(d) To the extent included in income, gross receipts from rents and royalties from real property located in the City shall be sitused to the City.

(e) Gross receipts from rents and royalties from tangible personal property shall be sitused to the City based upon the extent to which the tangible personal property is used in the City.

(5) The net profit received by an individual taxpayer from the rental of real estate owned directly by the individual, or by a disregarded entity owned by the individual, shall be subject to the City's tax only if the property generating the net profit is located in the City or if the individual taxpayer that receives the net profit is a resident of the City. the City shall allow such taxpayers to elect to use separate accounting for the purpose of calculating net profit sitused under this division to the municipal corporation in which the property is located.

(6) (a) Commissions received by a real estate agent or broker relating to the sale, purchase, or lease of real estate shall be sitused to the municipal corporation in which the real estate is located. Net profit reported by the real estate agent or broker shall be allocated to the City, if applicable, based upon the ratio of the commissions the agent or broker received from the sale, purchase, or lease of real estate located in the City to the commissions received from the sale, purchase, or lease of real estate everywhere in the taxable year.

(b) An individual who is a resident of the City shall report the individual's net profit from all real estate activity on the individual's annual tax return for the City. The individual may claim a credit for taxes the individual paid on such net profit to another municipal corporation to the extent that such a credit is allowed under the City's income tax chapter.

64Y Income Tax Effective January 1, 2016 183.05 (7) When calculating the ratios described in division (F)(1) of this section for

the purposes of that division or division (F)(2) of this section, the owner of a disregarded entity shall include in the owner's ratios the property, payroll, and gross receipts of such disregarded entity.

(8) Intentionally left blank. (9) Intentionally left blank. (Ord. 18-04. Passed 2-12-18.) 183.05 COLLECTION AT SOURCE. Withholding provisions. (A) Each employer, agent of an employer, or other payer located or doing business in the City shall withhold an income tax from the qualifying wages earned and/or received by each employee in the City. Except for qualifying wages for which withholding is not required under Section 183.04 or division (B)(4) or (6) of this section, the tax shall be withheld at the rate, specified in Section 183.01(B) of this chapter, of 2.0%. An employer, agent of an employer, or other payer shall deduct and withhold the tax from qualifying wages on the date that the employer, agent, or other payer directly, indirectly, or constructively pays the qualifying wages to, or credits the qualifying wages to the benefit of, the employee. (B) (1) Except as provided in division (B)(2) of this section, an employer, agent

of an employer, or other payer shall remit to the Tax Administrator of the City the greater of the income taxes deducted and withheld or the income taxes required to be deducted and withheld by the employer, agent, or other payer according to the following schedule:

(a) Taxes required to be deducted and withheld shall be remitted monthly to the Tax Administrator if the total taxes deducted and withheld or required to be deducted and withheld by the employer, agent, or other payer on behalf of the City in the preceding calendar year exceeded $2,399, or if the total amount of taxes deducted and withheld or required to be deducted and withheld on behalf of the City in any month of the preceding calendar quarter exceeded $200. Payment under division (B)(1)(a) of this section shall be made so that the payment is received by the Tax Administrator not later than 15 days after the last day of each month for which the tax was withheld.

(b) Any employer, agent of an employer, or other payer not required to make payments under division (B)(1)(a) of this section of taxes required to be deducted and withheld shall make quarterly payments to the Tax Administrator not later than the 15th day of the month following the end of each calendar quarter.

(c) Notwithstanding the provisions of Section (B)(1)(a)and (b) of this section, taxes required to be deducted and withheld shall be remitted semimonthly to the Tax Administrator if the total taxes deducted and withheld or required to be deducted and withheld on behalf of the City in the preceding calendar year exceeded $11,999, or if in any month of the preceding calendar year exceeded $1,000. Payment under division (B)(1)(c) of this section shall be made so that the payment is received by the Tax


Administrator not later than one of the following: i) if the taxes were deducted and withheld or

183.05 ADMINISTRATIVE CODE 64Z

required to be deducted and withheld during the first fifteen days of a month, the third banking day after the fifteenth day of that month; (ii) if the taxes were deducted and withheld or required to be deducted and withheld after the fifteenth day of a month and before the first day of the immediately following month, the third banking day after the last day of the month.

(2) If the employer, agent of an employer, or other payer is required to make payments electronically for the purpose of paying federal taxes withheld on payments to employees under Section 6302 of the Internal Revenue Code, 26 C.F.R. 31.6302-1, or any other federal statute or regulation, the payment shall be made by electronic funds transfer to the Tax Administrator of all taxes deducted and withheld on behalf of the City. The payment of tax by electronic funds transfer under this division does not affect an employer's, agent's, or other payer's obligation to file any return as required under this section.

(3) An employer, agent of an employer, or other payer shall make and file a return showing the amount of tax withheld by the employer, agent, or other payer from the qualifying wages of each employee and remitted to the Tax Administrator. A return filed by an employer, agent, or other payer under this division shall be accepted by the Tax Administrator and the City as the return required of an non-resident 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.

(4) An employer, agent of an employer, or other payer is not required to withhold the City income tax with respect to an individual's disqualifying disposition of an incentive stock option if, at the time of the disqualifying disposition, the individual is not an employee of either the corporation with respect to whose stock the option has been issued or of such corporation's successor entity.

(5) (a) An employee is not relieved from liability for a tax by the failure of the employer, agent of an employer, or other payer to withhold the tax as required under this chapter or by the employer's, agent's, or other payer's exemption from the requirement to withhold the tax.

(b) The failure of an employer, agent of an employer, or other payer to remit to the City the tax withheld relieves the employee from liability for that tax unless the employee colluded with the employer, agent, or other payer in connection with the failure to remit the tax withheld.

(6) Compensation deferred before June 26, 2003, is not subject to the City income tax or income tax withholding requirement to the extent the deferred compensation does not constitute qualifying wages at the time the deferred compensation is paid or distributed.

(7) Each employer, agent of an employer, or other payer required to withhold taxes is liable for the payment of that amount required to be withheld, whether or not such taxes have been withheld, and such amount shall be deemed to be held in trust for the City until such time as the withheld amount is remitted to the Tax Administrator.

(8) On or before the last day of February of each year, an employer shall file a withholding reconciliation return with the Tax Administrator listing:


64AA Income Tax Effective January 1, 2016 183.05 (a) The names, addresses, and social security numbers of all

employees from whose qualifying wages tax was withheld or should have been withheld for the City during the preceding calendar year;

(b) The amount of tax withheld, if any, from each such employee, the total amount of qualifying wages paid to such employee during the preceding calendar year,;

(c) The name of every other municipal corporation for which tax was withheld or should have been withheld from such employee during the preceding calendar yea;

(d) Any other information required for federal income tax reporting purposes on Internal Revenue Service form W-2 or its equivalent form with respect to such employee;

(e) Other information as may be required by the Tax Administrator. (9) The officer or the employee of the employer, agent of an employer, or

other payer with control or direct supervision of or charged with the responsibility for withholding the tax or filing the reports and making payments as required by this section, shall be personally liable for a failure to file a report or pay the tax due as required by this section. The dissolution of an employer, agent of an employer, or other payer does not discharge the officer's or employee's liability for a failure of the employer, agent of an employer, or other payer to file returns or pay any tax due.

(10) An employer is required to deduct and withhold the City income tax on tips and gratuities received by the employer's employees and constituting qualifying wages, but only to the extent that the tips and gratuities are under the employer's control. For the purposes of this division, a tip or gratuity is under the employer's control if the tip or gratuity is paid by the customer to the employer for subsequent remittance to the employee, or if the customer pays the tip or gratuity by credit card, debit card, or other electronic means.

(11) The Tax Administrator shall consider any tax withheld by an employer at the request of an employee, when such tax is not otherwise required to be withheld by this chapter, to be tax required to be withheld and remitted for the purposes of this section

Occasional Entrant - Withholding. (C) (1) As used in this division: (a) "Employer" includes a person that is a related member to or of an

employer. (b) "Fixed location" means a permanent place of doing business in

this state, such as an office, warehouse, storefront, or similar location owned or controlled by an employer.

(c) "Principal place of work" means the fixed location to which an employee is required to report for employment duties on a regular and ordinary basis. If the employee is not required to report for employment duties on a regular and ordinary basis to a fixed location, "principal place of work" means the worksite location in this state to which the employee is required to report for employment duties on a regular and ordinary basis. If the

employee is not required to report for employment duties on a regular and


183.05 ADMINISTRATIVE CODE 64BB

ordinary basis to a fixed location or worksite location, "principal place of work" means the location in this state at which the employee spends the greatest number of days in a calendar year performing services for or on behalf of the employee's employer. If there is not a single municipal corporation in which the employee spent the "greatest number of days in a calendar year" performing services for or on behalf of the employer, but instead there are two or more municipal corporations in which the employee spent an identical number of days that is greater than the number of days the employee spent in any other municipal corporation, the employer shall allocate any of the employee's qualifying wages subject to division (C)(2)(a)(i) of this section among those two or more municipal corporations. The allocation shall be made using any fair and reasonable method, including, but not limited to, an equal allocation among such municipal corporations or an allocation based upon the time spent or sales made by the employee in each such municipal corporation. A municipal corporation to which qualifying wages are allocated under this division shall be the employee's "principal place of work" with respect to those qualifying wages for the purposes of this section. For the purposes of this division, the location at which an employee spends a particular day shall be determined in accordance with division (C)(2)(b) of this section, except that "location" shall be substituted for "municipal corporation" wherever "municipal corporation" appears in that division.

(d) "Professional athlete" means an athlete who performs services in a professional athletic event for wages or other remuneration.

(e) "Professional entertainer" means a person who performs services in the professional performing arts for wages or other remuneration on a per-event basis.

(f) "Public figure" means a person of prominence who performs services at discrete events, such as speeches, public appearances, or similar events, for wages or other remuneration on a per-event basis.

(g) "Worksite location" means a construction site or other temporary worksite in this state at which the employer provides services for more than 20 days during the calendar year. "Worksite location" does not include the home of an employee.

(2) (a) Subject to divisions (C)(3), (5), (6), and (7) of this section, an employer is not required to withhold the City income tax on qualifying wages paid to an employee for the performance of personal services in the City if the employee performed such services in the City on 20 or fewer days in a calendar year, unless one of the following conditions applies:

(i) The employee's principal place of work is located in the City.

64CC Income Tax Effective January 1, 2016 183.05 (ii) The employee performed services at one or more presumed

worksite locations in the City. For the purposes of this division, "presumed worksite location" means a construction site or other temporary worksite in the City at which the employer provides or provided services that can reasonably be, or would have been, expected by the employer to last more than 20 days in a calendar year. Services can "reasonably be expected by the employer to last more than 20 days" if either of the following applies at the time the services commence:

(a) The nature of the services are such that it will require more than 20 days of the services to complete the services;

(b) The agreement between the employer and its customer to perform services at a location requires the employer to perform the services at the location for more than 20 days.

(iii) The employee is a resident of the City and has requested that the employer withhold tax from the employee's qualifying wages as provided in Section 183.05.

(iv) The employee is a professional athlete, professional entertainer, or public figure, and the qualifying wages are paid for the performance of services in the employee's capacity as a professional athlete, professional entertainer, or public figure.

(b) For the purposes of division (C)(2)(a) of this section, an employee shall be considered to have spent a day performing services in the City only if the employee spent more time performing services for or on behalf of the employer in the City than in any other municipal corporation on that day. For the purposes of determining the amount of time an employee spent in a particular location, the time spent performing one or more of the following activities shall be considered to have been spent at the employee's principal place of work:

(i) Traveling to the location at which the employee will first perform services for the employer for the day;

(ii) Traveling from a location at which the employee was performing services for the employer to any other location;

(iii) Traveling from any location to another location in order to pick up or load, for the purpose of transportation or delivery, property that has been purchased, sold, assembled, fabricated, repaired, refurbished, processed, remanufactured, or improved by the employee's employer;

(iv) Transporting or delivering property described in division (C)(2)(b)(iii) of this section, provided that, upon delivery of the property, the employee does not temporarily or permanently affix the property to real estate owned, used, or controlled by a person other than the employee's employer;


183.06 ADMINISTRATIVE CODE 64DD (v) Traveling from the location at which the employee makes

the employee's final delivery or pick-up for the day to either the employee's principal place of work or a location at which the employee will not perform services for the employer.

(3) If the principal place of work of an employee is located in another Ohio municipal corporation that imposes an income tax, the exception from withholding requirements described in division (C)(2)(a) of this section shall apply only if, with respect to the employee's qualifying wages described in that division, the employer withholds and remits tax on such qualifying wages to that municipal corporation.

(4) (a) Except as provided in division (C)(4)(b) of this section, if, during a calendar year, the number of days an employee spends performing personal services in the City exceeds the 20-day threshold, the employer shall withhold and remit tax to the City for any subsequent days in that calendar year on which the employer pays qualifying wages to the employee for personal services performed in the City.

(b) An employer required to begin withholding tax for the City under division (C)(4)(a) of this section may elect to withhold tax for the City for the first 20 days on which the employer paid qualifying wages to the employee for personal services performed in the City.

(5) If an employer's fixed location is the City and the employer qualifies as a small employer as defined in Section 183.02, the employer shall withhold municipal income tax on all of the employee's qualifying wages for a taxable year and remit that tax only to the City, regardless of the number of days which the employee worked outside the corporate boundaries of the City. To determine whether an employer qualifies as a small employer for a taxable year, a the employer will be required to provide the Tax Administrator with the employer's federal income tax return for the preceding taxable year.

(6) Divisions (C)(2)(a) and (4) of this section shall not apply to the extent that a Tax Administrator and an employer enter into an agreement regarding the manner in which the employer shall comply with the requirements of Section 183.05. (Ord. 15-43. Passed 11-2-15.)

183.06 ANNUAL RETURN; FILING. (A) An annual City income tax return shall be completed and filed by every individual taxpayer eighteen (18) years of age or older and any taxpayer that is not an individual for each taxable year for which the taxpayer is subject to the tax, whether or not a tax is due thereon. (1) The Tax Administrator may accept on behalf of all nonresident individual

taxpayers a return filed by an employer, agent of an employer, or other payer under Section 183.05 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 the City.

64EE Income Tax Effective January 1, 2016 183.06 (2) Retirees having no Municipal Taxable Income for the City income tax

purposes may file with the Tax Administrator a written exemption from these filing requirements on a form prescribed by the Tax Administrator. The written exemption shall indicate the date of retirement and the entity from which retired. The exemption shall be in effect until such time as the retiree receives Municipal Taxable Income taxable to the City, at which time the retiree shall be required to comply with all applicable provisions of this chapter.

(B) If an individual is deceased, any return or notice required of that individual shall be completed and filed by that decedent's executor, administrator, or other person charged with the property of that decedent. (C) If an individual is unable to complete and file a return or notice required by the City, the return or notice required of that individual shall be completed and filed by the individual's duly authorized agent, guardian, conservator, fiduciary, or other person charged with the care of the person or property of that individual. (D) Returns or notices required of an estate or a trust shall be completed and filed by the fiduciary of the estate or trust. (E) The City shall permit spouses to file a joint return. (F) (1) Each return required to be filed under this division shall contain the

signature of the taxpayer or the taxpayer's duly authorized agent and of the person who prepared the return for the taxpayer. The return shall include the taxpayer's social security number or taxpayer identification number. Each return shall be verified by a declaration under penalty of perjury.

(2) The Tax Administrator shall require a taxpayer who is an individual to include, with each annual return, and amended return, copies of the following documents: all of the taxpayer's Internal Revenue Service form W-2, "Wage and Tax Statements," including all information reported on the taxpayer's federal W-2, as well as taxable wages reported or withheld for any municipal corporation; the taxpayer's Internal Revenue Service form 1040; and, with respect to an amended tax return, any other documentation necessary to support the adjustments made in the amended return. An individual taxpayer who files the annual return required by this section electronically is not required to provide paper copies of any of the foregoing to the Tax Administrator unless the Tax Administrator requests such copies after the return has been filed.

(3) The Tax Administrator may require a taxpayer that is not an individual to include, with each annual net profit return, amended net profit return, or request for refund required under this section, copies of only the following documents: the taxpayer's Internal Revenue Service form 1041, form 1065, form 1120, form 1120-REIT, form 1120F, or form 1120S, and, with respect to an amended tax return or refund request, any other documentation necessary to support the refund request or the adjustments made in the amended return. A taxpayer that is not an individual and that files an annual net profit return electronically through the Ohio Business Gateway or in some other


manner shall either mail the documents required under this division to the Tax Administrator at the time of filing or, if electronic submission is available, submit the documents electronically through the Ohio Business Gateway.

183.06 ADMINISTRATIVE CODE 64FF (4) After a taxpayer files a tax return, the Tax Administrator may request, and

the taxpayer shall provide, any information, statements, or documents required by the City to determine and verify the taxpayer's municipal income tax liability. The requirements imposed under division (F) of this section apply regardless of whether the taxpayer files on a generic form or on a form prescribed by the Tax Administrator.

(G) (1) (a) Except as otherwise provided in this chapter, each individual

income tax return required to be filed under this section shall be completed and filed as required by the Tax Administrator on or before the date prescribed for the filing of state individual income tax returns under division (G) of Section 5747.08 of the ORC. The taxpayer shall complete and file the return or notice on forms prescribed by the Tax Administrator or on generic forms, together with remittance made payable to the City . No remittance is required if the net amounts due is ten dollars or less.

(b) Except as otherwise provided in this chapter/ordinance, each annual net profit return required to be filed under this section by a taxpayer that is not an individual shall be completed and filed as required by the Tax Administrator on or before the fifteenth day of the fourth month following the end of the taxpayer's taxable year. The taxpayer shall complete and file the return or notice on forms prescribed by the Tax Administrator or on generic forms, together with remittance made payable to the City. No remittance is required if the net amount due is ten dollars or less.

(2) Any taxpayer that has duly requested an automatic six-month extension for filing the taxpayer's federal income tax return shall automatically receive an extension for the filing of the City's income tax return. The extended due date of the City's income tax return shall be the 15th day of the tenth month after the last day of the taxable year to which the return relates. An extension of time to file under this division is not an extension of the time to pay any tax due unless the Tax Administrator grants an extension of that date.

(a) A copy of the federal extension request shall be included with the filing of the City's income tax return.

(b) A taxpayer that has not requested or received a six-month extension for filing the taxpayer's federal income tax return may request that the Tax Administrator grant the taxpayer a six-month extension of the date for filing the taxpayer's the City income tax return. If the request is received by the Tax Administrator on or before the date the City income tax return is due, the Tax Administrator shall grant the taxpayer's requested extension.

(3) If the tax commissioner extends for all taxpayers the date for filing state income tax returns under division (G) of Section 5747.08 of the ORC, a taxpayer shall automatically receive an extension for the filing of a the City's income tax return. The extended due date of the City's income tax

return shall be the same as the extended due date of the state income tax return.

(4) If the Tax Administrator considers it necessary in order to ensure the payment of the tax imposed by the City, 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.

64GG Income Tax Effective January 1, 2016 183.06 (5) To the extent that any provision in this division (G) of this section

conflicts with any provision in divisions (N), (O), (P), or (Q) of this section, the provisions in divisions (N), (O), (P), or (Q) prevail.

(H) (1) For taxable years beginning after 2015, the City shall not require a

taxpayer to remit tax with respect to net profits if the net amount due is ten dollars or less.

(2) Any taxpayer not required to remit tax to the City for a taxable year pursuant to division (H)(1) of this section shall file with the City an annual net profit return under division (F)(3) of this section.

(I) If a payment is required to be made by electronic funds transfer, the payment is considered to be made when the payment is credited to an account designated by the Tax Administrator for the receipt of tax payments, except that, when a payment made by electronic funds transfer is delayed due to circumstances not under the control of the taxpayer, the payment is considered to be made when the taxpayer submitted the payment. This division shall not apply to payments required to be made under division (B)(1)(a) of Section 183.05 or provisions for semi-monthly withholding. (J) Taxes withheld for the City by an employer, the agent of an employer, or other payer as described in Section 183.05 shall be allowed to the taxpayer as credits against payment of the tax imposed on the taxpayer by the City, unless the amounts withheld were not remitted to the City 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 City to be filed in accordance with this division shall include a box that the taxpayer may check to authorize another person, including a tax return preparer who prepared the return, to communicate with the Tax Administrator about matters pertaining to the return. (L) The Tax Administrator shall accept for filing a generic form of any income tax return, report, or document required by the City, provided that the generic form, once completed and filed, contains all of the information required by ordinance, resolution, or rules and regulations adopted by the City or the Tax Administrator, and provided that the taxpayer or tax return preparer filing the generic form otherwise complies with the provisions of this chapter and of the City's ordinance, resolution, or rules and regulations governing the filing of returns, reports, or documents. Filing via Ohio Business Gateway. (M) (1) Any taxpayer subject to municipal income taxation with respect to the

taxpayer's net profit from a business or profession may file the City's income tax return, estimated municipal income tax return, or extension for


filing a municipal income tax return, and may make payment of amounts shown to be due on such returns, by using the Ohio Business Gateway.

(2) Any employer, agent of an employer, or other payer may report the amount of municipal income tax withheld from qualifying wages, and may make remittance of such amounts, by using the Ohio Business Gateway.

(3) Nothing in this section affects the due dates for filing employer withholding tax returns.

183.06 ADMINISTRATIVE CODE 64HH Extension for service in or for the armed forces. (N) Each member of the national guard of any state and each member of a reserve component of the armed forces of the United States called to active duty pursuant to an executive order issued by the president of the United States or an act of the congress of the United States, and each civilian serving as support personnel in a combat zone or contingency operation in support of the armed forces, may apply to the Tax Administrator of the City for both an extension of time for filing of the return and an extension of time for payment of taxes required by the City during the period of the member's or civilian's duty service, and for 180 days thereafter. The application shall be filed on or before the one hundred eightieth day after the member's or civilian's duty terminates. An applicant shall provide such evidence as the Tax Administrator considers necessary to demonstrate eligibility for the extension. (O) (1) If the Tax Administrator ascertains that an applicant is qualified for an

extension under this section, the Tax Administrator shall enter into a contract with the applicant for the payment of the tax in installments that begin on the 181st day after the applicant's active duty or service terminates. The Tax Administrator may prescribe such contract terms as the Tax Administrator considers appropriate. However, taxes pursuant to a contract entered into under this division are not delinquent, and the Tax Administrator shall not require any payments of penalties or interest in connection with those taxes for the extension period.

(2) If the Tax Administrator determines that an applicant is qualified for an extension under this section, the applicant shall neither be required to file any return, report, or other tax document nor be required to pay any tax otherwise due to the municipal corporation before the 181st day after the applicant's active duty or service terminates.

(3) Taxes paid pursuant to a contract entered into under (O)(1) of this division are not delinquent. The Tax Administrator shall not require any payments of penalties or interest in connection with those taxes for the extension period.

(P) (1) Nothing in this division denies to any person described in this division the

application of divisions (N) and (O) of this section. (2) (a) A qualifying taxpayer who is eligible for an extension under the

Internal Revenue Code shall receive both an extension of time in which to file any return, report, or other tax document and an extension of time in which to make any payment of taxes required by a municipal corporation in accordance with this chapter. The length of any extension granted under division (P)(2)(a) of this section shall be equal to the length of the corresponding extension that the taxpayer receives under the Internal Revenue Code. As used in this division, "qualifying taxpayer" means a member of the national guard or a member of a reserve component of the armed forces of the United States called to active duty pursuant to either an executive order issued by the president of the United States or an act of the congress of the United States, or a civilian serving as support personnel in a combat zone or contingency operation in support of the armed forces.


64II Income Tax Effective January 1, 2016 183.06 (b) Taxes whose payment is extended in accordance with division

(P)(2)(a) of this section are not delinquent during the extension period. Such taxes become delinquent on the first day after the expiration of the extension period if the taxes are not paid prior to that date. The Tax Administrator shall not require any payment of penalties or interest in connection with those taxes for the extension period. The Tax Administrator shall not include any period of extension granted under division (C)(2)(a) of this section in calculating the penalty or interest due on any unpaid tax.

(Q) For each taxable year to which division (N), (O), or (P) of this section applies to a taxpayer, the provisions of divisions (O)(2) and (3) of this section, as applicable, apply to the spouse of that taxpayer if the filing status of the spouse and the taxpayer is married filing jointly for that year. Consolidated municipal income tax return. (R) As used in this section: (1) "Affiliated group of corporations" means an affiliated group as defined in

Section 1504 of the Internal Revenue Code, except that, if such a group includes at least one incumbent local exchange carrier that is primarily engaged in the business of providing local exchange telephone service in this state, the affiliated group shall not include any incumbent local exchange carrier that would otherwise be included in the group.

(2) "Consolidated federal income tax return" means a consolidated return filed for federal income tax purposes pursuant to Section 1501 of the Internal Revenue Code.

(3) "Consolidated federal taxable income" means the consolidated taxable income of an affiliated group of corporations, as computed for the purposes of filing a consolidated federal income tax return, before consideration of net operating losses or special deductions. "Consolidated federal taxable income" does not include income or loss of an incumbent local exchange carrier that is excluded from the affiliated group under division (R)(1) of this section.

(4) "Incumbent local exchange carrier" has the same meaning as in Section 4927.01 of the ORC.

(5) "Local exchange telephone service" has the same meaning as in Section 5727.01 of the ORC.

(S) (1) For taxable years beginning on or after January 1, 2016, a taxpayer that is

a member of an affiliated group of corporations may elect to file a consolidated municipal income tax return for a taxable year if at least one member of the affiliated group of corporations is subject to the City's income tax in that taxable year, and if the affiliated group of corporations filed a consolidated federal income tax return with respect to that taxable year. The election is binding for a five-year period beginning with the first taxable year of the initial election unless a change in the reporting method is required under federal law. The election continues to be binding for each subsequent five-year period unless the taxpayer elects to discontinue filing consolidated municipal income tax returns under division (S)(2) of this section or a taxpayer receives permission from the Tax Administrator.

The Tax Administrator shall approve such a request for good cause shown.


183.06 ADMINISTRATIVE CODE 64JJ (2) An election to discontinue filing consolidated municipal income tax

returns under this section must be made in the first year following the last year of a five-year consolidated municipal income tax return election period in effect under division (S)(1) of this section. The election to discontinue filing a consolidated municipal income tax return is binding for a five-year period beginning with the first taxable year of the election.

(3) An election made under division (S)(1) or (2) of this section is binding on all members of the affiliated group of corporations subject to a municipal income tax.

(4) When a taxpayer makes the election allowed under section 183.29 of this Chapter, a valid election made by the taxpayer under division (B)(1) or (2) of this section is binding upon the tax commissioner for the remainder of the five-year period.

(5) When an election made under section 183.29 of this Chapter is terminated, a valid election made under section 183.35 of this Chapter is binding upon the tax administrator for the remainder of the five-year period.

(T) A taxpayer that is a member of an affiliated group of corporations that filed a consolidated federal income tax return for a taxable year shall file a consolidated the City 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 City. A taxpayer that is required to file a consolidated the City income tax return for a taxable year shall file a consolidated the City income tax return for all subsequent taxable years, unless the taxpayer requests and receives written permission from the Tax Administrator to file a separate return or a taxpayer has experienced a change in circumstances. (U) A taxpayer shall prepare a consolidated the City income tax return in the same manner as is required under the United States department of treasury regulations that prescribe procedures for the preparation of the consolidated federal income tax return required to be filed by the common parent of the affiliated group of which the taxpayer is a member. (V) (1) Except as otherwise provided in divisions (V)(2), (3), and (4) of this

section, corporations that file a consolidated municipal income tax return shall compute adjusted federal taxable income, as defined in Section 183.03, by substituting "consolidated federal taxable income" for "federal taxable income" wherever "federal taxable income" appears in that division and by substituting "an affiliated group of corporation's" for "a C corporation's" wherever "a C corporation's" appears in that division.

(2) No corporation filing a consolidated the City income tax return shall make any adjustment otherwise required under Section (2)(C)(1) to the extent that the item of income or deduction otherwise subject to the adjustment has been eliminated or consolidated in the computation of consolidated federal taxable income.

(3) If the net profit or loss of a pass-through entity having at least eighty percent (80%) of the value of its ownership interest owned or controlled, directly or indirectly, by an affiliated group of corporations is included in that affiliated group's consolidated federal taxable income for a taxable year, the corporation filing a consolidated the City 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:


64KK Income Tax Effective January 1, 2016 183.06 (a) Exclude the pass-through entity's net profit or loss from the

consolidated federal taxable income of the affiliated group and, for the purpose of making the computations required in divisions (R) through (Y) of Section 183.06, exclude the property, payroll, and gross receipts of the pass-through entity in the computation of the affiliated group's net profit sitused to the City. If the entity's net profit or loss is so excluded, the entity shall be subject to taxation as a separate taxpayer on the basis of the entity's net profits that would otherwise be included in the consolidated federal taxable income of the affiliated group.

(b) Include the pass-through entity's net profit or loss in the consolidated federal taxable income of the affiliated group and, for the purpose of making the computations required in divisions (R) through (Y) of Section 183.06, include the property, payroll, and gross receipts of the pass-through entity in the computation of the affiliated group's net profit sitused to the City. If the entity's net profit or loss is so included, the entity shall not be subject to taxation as a separate taxpayer on the basis of the entity's net profits that are included in the consolidated federal taxable income of the affiliated group.

(4) If the net profit or loss of a pass-through entity having less than eighty percent of the value of its ownership interest owned or controlled, directly or indirectly, by an affiliated group of corporations is included in that affiliated group's consolidated federal taxable income for a taxable year, all of the following shall apply:

(a) The corporation filing the consolidated municipal income tax return shall exclude the pass-through entity's net profit or loss from the consolidated federal taxable income of the affiliated group and, for the purposes of making the computations required in divisions (R) through (Y) of Section 183.06, exclude the property, payroll, and gross receipts of the pass-through entity in the computation of the affiliated group's net profit sitused to the City;

(b) The pass-through entity shall be subject to the City 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.

(W) Corporations filing a consolidated the City income tax return shall make the computations required under divisions (R) through (Y) of Section 183.06 by substituting "consolidated federal taxable income attributable to" for "net profit from" wherever "net profit from" appears in that section and by substituting "affiliated group of corporations" for "taxpayer" wherever "taxpayer" appears in that section. (X) Each corporation filing a consolidated the City income tax return is jointly and severally liable for any tax, interest, penalties, fines, charges, or other amounts imposed by the City 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.

183.07 ADMINISTRATIVE CODE 64LL (Y) Corporations and their affiliates that made an election or entered into an agreement with the City before January 1, 2016, to file a consolidated or combined tax return with the City 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. 18-04. Passed 2-12-18.) 183.07 CREDIT FOR TAX PAID TO OTHER MUNICIPALITIES. (A) Every individual taxpayer domiciled in the City who is required to and does pay, or has acknowledged liability for, a municipal tax to another municipality on or measured by the same income, qualifying wages, commissions, net profits or other compensation taxable under this chapter may claim a nonrefundable credit upon satisfactory evidence of the tax paid to the other municipality. Subject to division (C) of this section, the credit shall not exceed the tax due the City under this chapter. (B) The City shall grant a credit against its tax on income to a resident of the City who works in a joint economic development zone created under Section 715.691 or a joint economic development district created under Section 715.70, 715.71, or 715.72 of the ORC to the same extent that it grants a credit against its tax on income to its residents who are employed in another municipal corporation. (C) If the amount of tax withheld or paid to the other city is less than the amount of tax required to be withheld or paid to the other city, then for purposes of division (A) of this section, "the income, qualifying wages, commissions, net profits or other compensation" subject to tax in the other city shall be limited to the amount computed by dividing the tax withheld or paid to the other city by the tax rate for that city. (D) Intentionally left blank. (Ord. 15-43. Passed 11-2-15.) 183.08 ESTIMATED TAXES. (A) As used in this section: (1) "Estimated taxes" means the amount that the taxpayer reasonably

estimates to be the taxpayer's tax liability for the City's income tax for the current taxable year.

(2) "Tax liability" means the total taxes due to the City for the taxable year, after allowing any credit to which the taxpayer is entitled, and after applying any estimated tax payment, withholding payment, or credit from another taxable year.

(B) (1) Every taxpayer shall make a declaration of estimated taxes for the current

taxable year, on the form prescribed by the Tax Administrator, if the amount payable as estimated taxes is at least $200. For the purposes of this section:

(a) Taxes withheld for the City from qualifying wages shall be considered as paid to the City in equal amounts on each payment date unless the taxpayer establishes the dates on which all amounts were actually withheld, in which case they shall be considered as paid on the dates on which the amounts were actually withheld.


64MM Income Tax Effective January 1, 2016 183.08 (b) An overpayment of tax applied as a credit to a subsequent taxable

year is deemed to be paid on the date of the postmark stamped on the cover in which the payment is mailed or, if the payment is made by electronic funds transfer, the date the payment is submitted. As used in this division, "date of the postmark" means, in the event there is more than one date on the cover, the earliest date imprinted on the cover by the postal service.

(2) Taxpayers filing joint returns shall file joint declarations of estimated taxes. A taxpayer may amend a declaration under rules prescribed by the Tax Administrator. A taxpayer having a taxable year of less than twelve months shall make a declaration under rules prescribed by the Tax Administrator.

(3) The declaration of estimated taxes shall be filed on or before the date prescribed for the filing of municipal income tax returns under division (G) of Section 183.06 or on or before the fifteenth (15th) day of the fourth month after the taxpayer becomes subject to tax for the first time.

(4) Taxpayers reporting on a fiscal year basis shall file a declaration on or before the fifteenth (15th) day of the fourth month after the beginning of each fiscal year or period.

(5) The original declaration or any subsequent amendment may be increased or decreased on or before any subsequent quarterly payment day as provided in this section.

(C) (1) The required portion of the tax liability for the taxable year that shall be

paid through estimated taxes made payable to the City, including the application of tax refunds to estimated taxes and withholding on or before the applicable payment date, shall be as follows:

(a) On or before the fifteenth (15th) day of the fourth month after the beginning of the taxable year, twenty-two and one-half (22.5) percent of the tax liability for the taxable year;

(b) On or before the fifteenth (15th) day of the sixth month after the beginning of the taxable year, forty-five (45) percent of the tax liability for the taxable year;

(c) On or before the fifteenth (15th) day of the ninth month after the beginning of the taxable year, sixty-seven and one-half (67.5) percent of the tax liability for the taxable year;

(d) On or before the fifteenth (15th) day of the twelfth month of the taxable year, ninety percent (90%) of the tax liability for the taxable year.

(2) When an amended declaration has been filed, the unpaid balance shown due on the amended declaration shall be paid in equal installments on or before the remaining payment dates.

(3) On or before the fifteenth (15th) day of the fourth month of the year following that for which the declaration or amended declaration was filed, an annual return shall be filed and any balance which may be due shall be paid with the return in accordance with Section 183.06.

(D) (1) In the case of any underpayment of any portion of a tax liability, penalty

and interest may be imposed pursuant to Section 183.19 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:


183.09 ADMINISTRATIVE CODE 64NN (a) For the first payment of estimated taxes each year, twenty-two and

one-half percent (22.5%) of the tax liability, less the amount of taxes paid by the date prescribed for that payment;

(b) For the second payment of estimated taxes each year, forty-five percent (45%) of the tax liability, less the amount of taxes paid by the date prescribed for that payment;

(c) For the third payment of estimated taxes each year, sixty-seven and one-half percent (67.5%) of the tax liability, less the amount of taxes paid by the date prescribed for that payment;

(d) For an individual, on or before the fifteenth (15th) day of the first month of the following taxable year, ninety percent (90%) of the tax liability for the taxable year. For a person other than an individual, on or before the fifteenth (15th) day of the twelfth month of the taxable year, ninety percent (90%) of the tax liability for the taxable year.

(2) The period of the underpayment shall run from the day the estimated payment was required to be made to the date on which the payment is made. For purposes of this section, a payment of estimated taxes on or before any payment date shall be considered a payment of any previous underpayment only to the extent the payment of estimated taxes exceeds the amount of the payment presently required to be paid to avoid any penalty.

(E) An underpayment of any portion of tax liability determined under division (D) of this section shall be due to reasonable cause and the penalty imposed by this section shall not be added to the taxes for the taxable year if any of the following apply: (1) The amount of estimated taxes that were paid equals at least ninety

percent (90%) of the tax liability for the current taxable year, determined by annualizing the income received during the year up to the end of the month immediately preceding the month in which the payment is due.

(2) The amount of estimated taxes that were paid equals at least one hundred percent of the tax liability shown on the return of the taxpayer for the preceding taxable year, provided that the immediately preceding taxable year reflected a period of twelve months and the taxpayer filed a return with the City under Section 183.06 for that year.

(3) The taxpayer is an individual who resides in the City but was not domiciled there on the first day of January of the calendar year that includes the first day of the taxable year. (Ord. 18-04. Passed 2-12-18.)

183.09 ROUNDING OF AMOUNTS. A person may round to the nearest whole dollar all amounts the person is required to enter on any return, report, voucher, or other document required under this chapter. Any fractional part of a dollar that equals or exceeds fifty cents shall be rounded to the next whole dollar, and any fractional part of a dollar that is less than fifty cents shall be dropped. If a person chooses to round amounts entered on a document, the person shall round all amounts entered on the document. (Ord. 15-43. Passed 11-2-15.) 183.10 REQUESTS FOR REFUNDS. (A) As used in this section, "withholding tax" has the same meaning as in Section 183.19.

(B) Upon receipt of a request for a refund, the Tax Administrator, in accordance with this section, shall refund to employers, agents of employers, other payers, or taxpayers, with respect to any income or withholding tax levied by the municipal corporation: 64OO Income Tax Effective January 1, 2016 183.10 (1) Overpayments of ten dollars or more; (2) Amounts paid erroneously if the refund requested is ten dollars or more. (C) (1) Except as otherwise provided in this chapter, requests for refund shall be

filed with the Tax Administrator, on the form prescribed by the Tax Administrator within three years after the tax was due or paid, whichever is later. The Tax Administrator may require the requestor to file with the request any documentation that substantiates the requestor's claim for a refund.

(2) On filing of the refund request, the Tax Administrator shall determine the amount of refund due and certify such amount to the appropriate municipal corporation official for payment. Except as provided in division (C)(3) of this section, the administrator shall issue an assessment to any taxpayer whose request for refund is fully or partially denied. The assessment shall state the amount of the refund that was denied, the reasons for the denial, and instructions for appealing the assessment.

(3) If a Tax Administrator denies in whole or in part a refund request included within the taxpayer's originally filed annual income tax return, the Tax Administrator shall notify the taxpayer, in writing, of the amount of the refund that was denied, the reasons for the denial, and instructions for requesting an assessment that may be appealed under Section 183.22.

(D) A request for a refund that is received after the last day for filing specified in division (C) of this section shall be considered to have been filed in a timely manner if any of the following situations exist: (1) The request is delivered by the postal service, and the earliest postal

service postmark on the cover in which the request is enclosed is not later than the last day for filing the request.

(2) The request is delivered by the postal service, the only postmark on the cover in which the request is enclosed was affixed by a private postal meter, the date of that postmark is not later than the last day for filing the request, and the request is received within seven days of such last day.

(3) The request is delivered by the postal service, no postmark date was affixed to the cover in which the request is enclosed or the date of the postmark so affixed is not legible, and the request is received within seven days of the last day for making the request.

(E) Interest shall be allowed and paid on any overpayment by a taxpayer of any municipal income tax obligation from the date of the overpayment until the date of the refund of the overpayment, except that if any overpayment is refunded within 90 days after the final filing date of the annual return or 90 days after the completed return is filed, whichever is later, no interest shall be allowed on the refund. For the purpose of computing the payment of interest on amounts overpaid, no amount of tax for any taxable year shall be considered to have been paid before the date on which the return on which the tax is reported is due, without regard to any extension of time for filing that return. Interest shall be paid at the interest rate described in Section 183.19 (A)(4). (Ord. 15-43. Passed 11-2-15.)


183.11 ADMINISTRATIVE CODE 64PP 183.11 SECOND MUNICIPALITY IMPOSING TAX AFTER TIME PERIOD ALLOWED FOR REFUND. (A) Income tax that has been deposited with the City, but should have been deposited with another city, is allowable by the City as a refund but is subject to the three-year limitation on refunds. (B) Income tax that was deposited with another city but should have been deposited with the City is subject to recovery by the City. If the City's tax on that income is imposed after the time period allowed for a refund of the tax or withholding paid to the other city, the City shall allow a nonrefundable credit against the tax or withholding the City claims is due with respect to such income or wages, equal to the tax or withholding paid to the first city with respect to such income or wages. (C) If the City's tax rate is less than the tax rate in the other city, then the nonrefundable credit shall be calculated using the City's tax rate. However, if the City's tax rate is greater than the tax rate in the other city, the tax due in excess of the nonrefundable credit is to be paid to the City, along with any penalty and interest that accrued during the period of nonpayment. (D) Nothing in this section permits any credit carryforward. (Ord. 15-43. Passed 11-2-15.) 183.12 AMENDED RETURNS. (A) (1) If a taxpayer's tax liability shown on the annual tax return for the City

changes as a result of an adjustment to the taxpayer's federal or state income tax return, the taxpayer shall file an amended return with the City. The amended return shall be filed on a form required by the Tax Administrator.

(2) If a taxpayer intends to file an amended consolidated municipal income tax return, or to amend its type of return from a separate return to a consolidated return, based on the taxpayer's consolidated federal income tax return, the taxpayer shall notify the Tax Administrator before filing the amended return.

(B) (1) In the case of an underpayment, the amended return shall be accompanied

by payment of any combined additional tax due, together with any penalty and interest thereon. If the combined tax shown to be due is ten dollars or less, no payment need be made. The amended return shall reopen those facts, figures, computations, or attachments from a previously filed return that are not affected, either directly or indirectly, by the adjustment to the taxpayer's federal or state income tax return only:

(i) to determine the amount of tax that would be due if all facts, figures, computations, and attachments were reopened; or,

(ii) If the applicable statute of limitations for civil actions or prosecutions under Section 183.13 has not expired for a previously filed return.

(2) The additional tax to be paid shall not exceed the amount of tax that would be due if all facts, figures, computations, and attachments were reopened; i.e., the payment shall be the lesser of the two amounts.

64QQ Income Tax Effective January 1, 2016 183.13 (C) (1) In the case of an overpayment, a request for refund may be filed under

this division within the period prescribed by division (D) of this section for filing the amended return, even if it is filed beyond the period prescribed in that division if it otherwise conforms to the requirements of that division. If the amount of the refund is less than ten dollars, no refund need be paid by the City. A request filed under this division shall claim refund of overpayments resulting from alterations only to those facts, figures, computations, or attachments required in the taxpayer's annual return that are affected, either directly or indirectly, by the adjustment to the taxpayer's federal or state income tax return, unless it is also filed within the time prescribed in Section 183.10.

(2) The amount to be refunded shall not exceed the amount of refund that would be due if all facts, figures, computations, and attachments were reopened. All facts, figures, computations, and attachments may be reopened to determine the refund amount due by inclusion of all facts, figures, computations, and attachments.

(D) Within 60 days after the final determination of any federal or state tax liability affecting the taxpayer's the City's tax liability, that taxpayer shall make and file an amended City return showing income subject to the City income tax based upon such final determination of federal or state tax liability. The taxpayer shall pay any additional the City income tax shown due thereon or make a claim for refund of any overpayment, unless the tax or overpayment is less than ten dollars. (Ord. 15-43. Passed 11-2-15.) 183.13 LIMITATIONS. (A) (1) (a) Civil actions to recover municipal income taxes and penalties and

interest on municipal income taxes shall be brought within the later of:

(i) Three years after the tax was due or the return was filed, whichever is later; or

(ii) One year after the conclusion of the qualifying deferral period, if any.

(b) The time limit described in division (A)(1)(a) of this section may be extended at any time if both the Tax Administrator and the employer, agent of the employer, other payer, or taxpayer consent in writing to the extension. Any extension shall also extend for the same period of time the time limit described in division (C) of this section.

(2) As used in this section, "qualifying deferral period" means a period of time beginning and ending as follows:

(a) Beginning on the date a person who is aggrieved by an assessment files with the Board of Tax Review the request described in Section 183.22. That date shall not be affected by any subsequent decision, finding, or holding by any administrative body or court that the Board of Tax Review did not have jurisdiction to affirm, reverse, or modify the assessment or any part of that assessment.


183.11 ADMINISTRATIVE CODE 64RR (b) Ending the later of the sixtieth day after the date on which the final

determination of the Board of Tax Review becomes final or, if any party appeals from the determination of the Board of Tax Review, the sixtieth day after the date on which the final determination of the 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 percent (25%) or more of income required to be reported, prosecutions may be commenced within six years after the commission of the offense. (C) A claim for a refund of municipal income taxes shall be brought within the time limitation provided in Section 183.10. (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 City does not prejudice any claim for refund upon final determination of the appeal.

(2) If upon final determination of the appeal an error in the assessment is corrected by the Tax Administrator, upon an appeal so filed or pursuant to a final determination of the Board of Tax Review, of the Ohio board of tax appeals, or any court to which the decision of the Ohio board of tax appeals has been appealed, so that the resultant amount due is less than the amount paid, a refund will be paid in the amount of the overpayment as provided by Section 183.10, with interest on that amount as provided by division (E) of Section 183.10.

(E) No civil action to recover the City 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. 15-43. Passed 11-2-15.) 183.14 AUDITS. (A) At or before the commencement of an audit, the Tax Administrator shall provide to the taxpayer a written description of the roles of the Tax Administrator and of the taxpayer during the audit and a statement of the taxpayer's rights, including any right to obtain a refund of an overpayment of a tax. At or before the commencement of an audit, the Tax Administrator shall inform the taxpayer when the audit is considered to have commenced. (B) Except in cases involving suspected criminal activity, the Tax Administrator shall conduct an audit of a taxpayer during regular business hours and after providing reasonable notice to the taxpayer. A taxpayer who is unable to comply with a proposed time for an audit on the grounds that the proposed time would cause inconvenience or hardship must offer reasonable alternative dates for the audit.

64SS Income Tax Effective January 1, 2016 183.15 (C) At all stages of an audit by the Tax Administrator, a taxpayer is entitled to be assisted or represented by an attorney, accountant, bookkeeper, or other tax practitioner. The Tax Administrator shall prescribe a form by which a taxpayer may designate such a person to assist or represent the taxpayer in the conduct of any proceedings resulting from actions by the Tax Administrator. If a taxpayer has not submitted such a form, the Tax Administrator may accept other evidence, as the Tax Administrator considers appropriate, that a person is the authorized representative of a taxpayer. A taxpayer may refuse to answer any questions asked by the person conducting an audit until the taxpayer has an opportunity to consult with the taxpayer's attorney, accountant, bookkeeper, or other tax practitioner. This division does not authorize the practice of law by a person who is not an attorney. (D) A taxpayer may record, electronically or otherwise, the audit examination. (E) The failure of the Tax Administrator to comply with a provision of this section shall neither excuse a taxpayer from payment of any taxes owed by the taxpayer nor cure any procedural defect in a taxpayer's case. (F) If the Tax Administrator fails to substantially comply with the provisions of this section, the Tax Administrator, upon application by the taxpayer, shall excuse the taxpayer from penalties and interest. (Ord. 15-43. Passed 11-2-15.) 183.15 SERVICE OF ASSESSMENT. (A) As used in this section: (1) "Last known address" means the address the Tax Administrator has at the

time a document is originally sent by certified mail, or any address the Tax Administrator can ascertain using reasonable means such as the use of a change of address service offered by the postal service or an authorized delivery service under Section 5703.056 of the ORC.

(2) "Undeliverable address" means an address to which the postal service or an authorized delivery service under Section 5703.056 of the ORC is not able to deliver an assessment of the Tax Administrator, except when the reason for non-delivery is because the addressee fails to acknowledge or accept the assessment.

(B) Subject to division (C) of this section, a copy of each assessment shall be served upon the person affected thereby either by personal service, by certified mail, or by a delivery service authorized under Section 5703.056 of the ORC. With the permission of the person affected by an assessment, the Tax Administrator may deliver the assessment through alternative means as provided in this section, including, but not limited to, delivery by secure electronic mail. (C) (1) (a) If certified mail is returned because of an undeliverable address, a

Tax Administrator shall utilize reasonable means to ascertain a new last known address, including the use of a change of address service offered by the postal service or an authorized delivery service under Section 5703.056 of the ORC. If the Tax Administrator is unable to ascertain a new last known address, the assessment shall be sent by ordinary mail and considered served. If the ordinary mail is subsequently returned because of an


undeliverable address, the assessment remains appealable within 60 days after the assessment's postmark.

183.15 ADMINISTRATIVE CODE 64TT (b) Once the Tax Administrator or other the City official, or the

designee of either, serves an assessment on the person to whom the assessment is directed, the person may protest the ruling of that assessment by filing an appeal with the Board of Tax Review within 60 days after the receipt of service. The delivery of an assessment of the Tax Administrator under division (C)(1)(a) of this section is prima facie evidence that delivery is complete and that the assessment is served.

(2) If mailing of an assessment by a Tax Administrator by certified mail is returned for some cause other than an undeliverable address, the Tax Administrator shall resend the assessment by ordinary mail. The assessment shall show the date the Tax Administrator sends the assessment and include the following statement: "This assessment is deemed to be served on the addressee under applicable law ten days from the date this assessment was mailed by the Tax Administrator as shown on the assessment, and all periods within which an appeal may be filed apply from and after that date." Unless the mailing is returned because of an undeliverable address, the mailing of that information is prima facie evidence that delivery of the assessment was completed ten days after the Tax Administrator sent the assessment by ordinary mail and that the assessment was served. If the ordinary mail is subsequently returned because of an undeliverable address, the Tax Administrator shall proceed under division (C)(1)(a) of this section. A person may challenge the presumption of delivery and service under this division in accordance with division (D) of this section.

(D) (1) A person disputing the presumption of delivery and service under division

(C) of this section bears the burden of proving by a preponderance of the evidence that the address to which the assessment was sent by certified mail was not an address with which the person was associated at the time the Tax Administrator originally mailed the assessment. For the purposes of this section, a person is associated with an address at the time the Tax Administrator originally mailed the assessment if, at that time, the person was residing, receiving legal documents, or conducting business at the address; or if, before that time, the person had conducted business at the address and, when the assessment was mailed, the person's agent or the person's affiliate was conducting business at the address. For the purposes of this section, a person's affiliate is any other person that, at the time the assessment was mailed, owned or controlled at least 20 percent, as determined by voting rights, of the addressee's business.

(2) If a person elects to appeal an assessment on the basis described in division (D)(1) of this section, and if that assessment is subject to collection and is not otherwise appealable, the person must do so within 60 days after the initial contact by the Tax Administrator or other the City 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.

(E) Nothing in this section prohibits the Tax Administrator or the Tax Administrator's designee from delivering an assessment by a Tax Administrator by personal service.


64UU Income Tax Effective January 1, 2016 183.18 (F) Collection actions taken upon any assessment being appealed under division (C)(1)(b) of this section, including those on which a claim has been delivered for collection, shall be stayed upon the pendency of an appeal under this section. (G) Additional regulations as detailed in the Rules and Regulations shall apply. (Ord. 15-43. Passed 11-2-15.) 183.16 ADMINISTRATION OF CLAIMS. (A) As used in this section, "claim" means a claim for an amount payable to the City that arises pursuant to the City's income tax imposed in accordance with this chapter. (B) Nothing in this chapter prohibits a Tax Administrator from doing either of the following if such action is in the best interests of the municipal corporation: (1) Compromise a claim; (2) Extend for a reasonable period the time for payment of a claim by

agreeing to accept monthly or other periodic payments. (C) The Tax Administrator's rejection of a compromise or payment-over-time agreement proposed by a person with respect to a claim shall not be appealable. (D) A compromise or payment-over-time agreement with respect to a claim shall be binding upon and shall be to the benefit of only the parties to the compromise or agreement, and shall not eliminate or otherwise affect the liability of any other person. (E) A compromise or payment-over-time agreement with respect to a claim shall be void if the taxpayer defaults under the compromise or agreement or if the compromise or agreement was obtained by fraud or by misrepresentation of a material fact. Any amount that was due before the compromise or agreement and that is unpaid shall remain due, and any penalties or interest that would have accrued in the absence of the compromise or agreement shall continue to accrue and be due. (Ord. 15-43. Passed 11-2-15.) 183.17 TAX INFORMATION CONFIDENTIAL. (A) Any information gained as a result of returns, investigations, hearings, or verifications required or authorized by this chapter 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 City as authorized by this chapter. The Tax Administrator 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 tax commissioner, and tax administrators of other municipal corporations. (B) This section does not prohibit the City from publishing or disclosing statistics in a form that does not disclose information with respect to particular taxpayers. (Ord. 15-43. Passed 11-2-15.) 183.18 FRAUD. No person shall knowingly make, present, aid, or assist in the preparation or presentation of a false or fraudulent report, return, schedule, statement, claim, or document authorized or required by the City ordinance or state law to be filed with a 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 City or the Tax Administrator. (Ord. 15-43. Passed 11-2-15.) 183.19 ADMINISTRATIVE CODE 64VV 183.19 INTEREST AND PENALTIES. (A) As used in this section: (1) "Applicable law" means this chapter, the resolutions, ordinances, codes,

directives, instructions, and rules adopted by the City provided they impose or directly or indirectly address the levy, payment, remittance, or filing requirements of the City.

(2) "Federal short-term rate" means the rate of the average market yield on outstanding marketable obligations of the United States with remaining periods to maturity of three years or less, as determined under Section 1274 of the Internal Revenue Code, for July of the current year.

(3) "Income tax," "estimated income tax," and "withholding tax" means any income tax, estimated income tax, and withholding tax imposed by the City pursuant to applicable law, including at any time before January 1, 2016.

(4) "Interest rate as described in division (A) of this section" means the federal short-term rate, rounded to the nearest whole number percent, plus five percent. The rate shall apply for the calendar year next following the July of the year in which the federal short-term rate is determined in accordance with division (A)(2) of this section.

(5) "Return" includes any tax return, report, reconciliation, schedule, and other document required to be filed with a the Tax Administrator or the City by a taxpayer, employer, any agent of the employer, or any other payer pursuant to applicable law, including at any time before January 1, 2016.

(6) "Unpaid estimated income tax" means estimated income tax due but not paid by the date the tax is required to be paid under applicable law.

(7) "Unpaid income tax" means income tax due but not paid by the date the income tax is required to be paid under applicable law.

(8) "Unpaid withholding tax" means withholding tax due but not paid by the date the withholding tax is required to be paid under applicable law.

(9) "Withholding tax" includes amounts an employer, any agent of an employer, or any other payer did not withhold in whole or in part from an employee's qualifying wages, but that, under applicable law, the employer, agent, or other payer is required to withhold from an employee's qualifying wages.

(B) (1) This section applies to the following: (a) Any return required to be filed under applicable law for taxable

years beginning on or after January 1, 2016; (b) Income tax, estimated income tax, and withholding tax required to

be paid or remitted to the City on or after January 1, 2016. (2) This section does not apply to returns required to be filed or payments

required to be made before January 1, 2016, regardless of the filing or payment date. Returns required to be filed or payments required to be made before January 1, 2016, but filed or paid after that date shall be subject to the ordinances or rules and regulations, as adopted before January 1, 2016, of the City to which the return is to be filed or the payment is to be made.


(C) Should any taxpayer, employer, agent of the employer, or other payer for any reason 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 City any return required to be filed, the following penalties and interest shall apply:

64WW Income Tax Effective January 1, 2016 183.20 (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 City may impose a penalty equal to fifteen percent (15%) of the amount not timely paid.

(b) With respect to any unpaid withholding tax, the City may impose a penalty not exceeding fifty percent (50%) of the amount not timely paid.

(3) With respect to returns other than estimated income tax returns, the City may impose a penalty of $25 for each failure to timely file each return, regardless of the liability shown thereon for each month, or any fraction thereof, during which the return remains unfiled regardless of the liability shown thereon. The penalty shall not exceed $150 for each failure.

(D) Nothing in this section requires the City to refund or credit any penalty, amount of interest, charges, or additional fees that the City has properly imposed or collected before January 1, 2016. (E) Nothing in this section limits the authority of the City to abate or partially abate penalties or interest imposed under this section when the Tax Administrator determines, in the Tax Administrator's sole discretion, that such abatement is appropriate. (F) By the 31st day of October of each year the City shall publish the rate described in division (A) of this section applicable to the next succeeding calendar year. (G) The City may impose on the taxpayer, employer, any agent of the employer, or any other payer the City's post-judgment collection costs and fees, including attorney's fees. (Ord. 15-43. Passed 11-2-15.) 183.20 AUTHORITY TO TAX ADMINISTRATOR; VERIFICATION OF INFORMATION. Authority. (A) Nothing in this chapter shall limit the authority of the Tax Administrator to perform any of the following duties or functions, unless the performance of such duties or functions is expressly limited by a provision of the ORC: (1) (a) Exercise all powers whatsoever of an query nature as provided by

law, including, the right to inspect books, accounts, records, memorandums, and federal and state income tax returns, to examine persons under oath, to issue orders or subpoenas for the production of books, accounts, papers, records, documents, and testimony, to take depositions, to apply to a court for attachment proceedings as for contempt, to approve vouchers for the fees of officers and witnesses, and to administer oaths.

(b) The powers referred to in this division of this section shall be exercised by the Tax Administrator only in connection with the performance of the duties respectively assigned to the Tax Administrator under the City's income tax chapter;


183.20 ADMINISTRATIVE CODE 64XX (2) Appoint agents and prescribe their powers and duties; (3) Confer and meet with officers of other municipal corporations and states

and officers of the United States on any matters pertaining to their respective official duties as provided by law;

(4) Exercise the authority provided by law, including orders from bankruptcy courts, relative to remitting or refunding taxes, including penalties and interest thereon, for any reason overpaid. In addition, the Tax Administrator may investigate any claim of overpayment and, if the Tax Administrator finds that there has been an overpayment, make a written statement of the Tax Administrator's findings, and approve and issue a refund payable to the taxpayer, the taxpayer's assigns, or legal representative as provided in this chapter;

(5) Exercise the authority provided by law relative to consenting to the compromise and settlement of tax claims;

(6) Exercise the authority provided by law relative to the use of alternative apportionment methods by taxpayers in accordance with Section 183.04;

(7) (a) Make all tax findings, determinations, computations, and orders the Tax Administrator is by law authorized and required to make and, pursuant to time limitations provided by law, on the Tax Administrator's own motion, review, re-determine, or correct any tax findings, determinations, computations, or orders the Tax Administrator has made.

(b) If an appeal has been filed with the Board of Tax Review or other appropriate tribunal, the Tax Administrator shall not review, re-determine, or correct any tax finding, determination, computation, or order which the Tax Administrator has made, unless such appeal or application is withdrawn by the appellant or applicant, is dismissed, or is otherwise final;

(8) Destroy any or all returns or other tax documents in the manner authorized by law;

(9) Enter into an agreement with a taxpayer to simplify the withholding obligations described in Section 183.05.

Verification of accuracy of returns and determination of liability. (B) (1) A Tax Administrator, or any authorized agent or employee thereof may

examine the books, papers, records, and federal and state income tax returns of any employer, taxpayer, or other person that is subject to, or that the Tax Administrator believes is subject to, the provisions of this chapter 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.

64YY Income Tax Effective January 1, 2016 183.20 (2) The records and other documents of any taxpayer, employer, or other

person that is subject to, or that a Tax Administrator believes is subject to, the provisions of this chapter shall be open to the Tax Administrator's inspection during business hours and shall be preserved for a period of six years following the end of the taxable year to which the records or documents relate, unless the Tax Administrator, in writing, consents to their destruction within that period, or by order requires that they be kept longer. The Tax Administrator may require any person, by notice served on that person, to keep such records as the Tax Administrator determines necessary to show whether or not that person is liable, and the extent of such liability, for the income tax levied by the City or for the withholding of such tax.

(3) The Tax Administrator may examine under oath any person that the Tax Administrator reasonably believes has knowledge concerning any income that was or would have been returned for taxation or any transaction tending to affect such income. The Tax Administrator may, for this purpose, compel any such person to attend a hearing or examination and to produce any books, papers, records, and federal and state income tax returns in such person's possession or control. The person may be assisted or represented by an attorney, accountant, bookkeeper, or other tax practitioner at any such hearing or examination. This division does not authorize the practice of law by a person who is not an attorney.

(4) No person issued written notice by the Tax Administrator compelling attendance at a hearing or examination or the production of books, papers, records, or federal or state income tax returns under this section shall fail to comply.

Identification information. (C) (1) Nothing in this chapter prohibits the Tax Administrator from requiring

any person filing a tax document with the Tax Administrator to provide identifying information, which may include the person's social security number, federal employer identification number, or other identification number requested by the Tax Administrator. A person required by the Tax Administrator to provide identifying information that has experienced any change with respect to that information shall notify the Tax Administrator of the change before, or upon, filing the next tax document requiring the identifying information.

(2) (a) If the Tax Administrator makes a request for identifying information and the Tax Administrator does not receive valid identifying information within 30 days of making the request, nothing in this chapter prohibits the Tax Administrator from imposing a penalty upon the person to whom the request was directed pursuant to Section 183.19, in addition to any applicable penalty described in Section 183.99.

(b) If a person required by the Tax Administrator to provide identifying information does not notify the Tax Administrator of a change with respect to that information as required under division (C) of Section 183.20 within 30 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 183.19.

183.21 ADMINISTRATIVE CODE 64ZZ (c) The penalties provided for under divisions (C)(2)(a) and (b) of this

section may be billed and imposed in the same manner as the tax or fee with respect to which the identifying information is sought and are in addition to any applicable criminal penalties described in Section 183.99 for a violation of Section 183.18 and any other penalties that may be imposed by the Tax Administrator by law.

(Ord. 15-43. Passed 11-2-15.) 183.21 REQUEST FOR OPINION OF THE TAX ADMINISTRATOR. (A) An "opinion of the Tax Administrator" means an opinion issued under this section with respect to prospective municipal income tax liability. It does not include ordinary correspondence of the Tax Administrator. (B) A taxpayer may submit a written request for an opinion of the Tax Administrator in accordance with the Rules and Regulations. (C) A taxpayer is not relieved of tax liability for any activity or transaction related to a request for an opinion that contained any misrepresentation or omission of one or more material facts. (D) A Tax Administrator may refuse to offer an opinion on any request received under this section. Such refusal is not subject to appeal. (E) An opinion of the Tax Administrator binds the Tax Administrator only with respect to the taxpayer for whom the opinion was prepared and does not bind the Tax Administrator of any other municipal corporation. (F) An opinion of the Tax Administrator issued under this section is not subject to appeal. (Ord. 15-43. Passed 11-2-15.) 183.22 BOARD OF TAX REVIEW. (A) (1) The Board of Tax Review shall consist of three members. Two members

shall be appointed by the legislative authority of the City, but such appointees may not be employees, elected officials, or contractors with the City at any time during their term or in the five years immediately preceding the date of appointment. One member shall be appointed by the City Manager of the City. This member may be an employee of the City, but may not be the director of finance or equivalent officer, or the Tax Administrator or other similar official or an employee directly involved in municipal tax matters, or any direct subordinate thereof.

(2) The term for members of the Board of Tax Review the City shall be two years. There is no limit on the number of terms that a member may serve if the member is reappointed by the legislative authority. The board member appointed by the City Manager of the City shall serve at the discretion of the administrative official.

(3) Members of the Board of Tax Review appointed by the legislative authority may be removed by the legislative authority by majority vote for malfeasance, misfeasance, or nonfeasance in office. To remove such a member, the legislative authority must give the member a copy of the charges against the member and afford the member an opportunity to be publicly heard in person or by counsel in the member's own defense upon


not less than ten days' notice. The decision by the legislative authority on the charges is final and not appealable.

64AAA Income Tax Effective January 1, 2016 183.22 (4) A member of the Board of Tax Review who, for any reason, ceases to

meet the qualifications for the position prescribed by this section shall resign immediately by operation of law.

(5) A vacancy in an unexpired term shall be filled in the same manner as the original appointment within 60 days of when the vacancy was created. Any member appointed to fill a vacancy occurring prior to the expiration of the term for which the member's predecessor was appointed shall hold office for the remainder of such term. No vacancy on the Board of Tax Review shall impair the power and authority of the remaining members to exercise all the powers of the Board of Tax Review.

(6) If a member is temporarily unable to serve on the Board of Tax Review due to a conflict of interest, illness, absence, or similar reason, the legislative authority or top administrative official that appointed the member shall appoint another individual to temporarily serve on the Board of Tax Review in the member's place. The appointment of such an individual shall be subject to the same requirements and limitations as are applicable to the appointment of the member temporarily unable to serve.

(B) Whenever a Tax Administrator issues an assessment, the Tax Administrator shall notify the taxpayer in writing at the same time of the taxpayer's right to appeal the assessment, the manner in which the taxpayer may appeal the assessment, and the address to which the appeal should be directed. (C) Any person who has been issued an assessment may appeal the assessment to the Board of Tax Review by filing a request with the Board of Tax Review. The request shall be in writing, shall specify the reason or reasons why the assessment should be deemed incorrect or unlawful, and shall be filed within 60 days after the taxpayer receives the assessment. (D) The Board of Tax Review shall schedule a hearing to be held within 60 days after receiving an appeal of an assessment under division (C) of this section, unless the taxpayer requests additional time to prepare or waives a hearing. If the taxpayer does not waive the hearing, the taxpayer may appear before the Board of Tax Review and may be represented by an attorney at law, certified public accountant, or other representative. The Board of Tax Review may allow a hearing to be continued as jointly agreed to by the parties. In such a case, the hearing must be completed within 120 days after the first day of the hearing unless the parties agree otherwise. (E) The Board of Tax Review may affirm, reverse, or modify the Tax Administrator's assessment or any part of that assessment. The Board of Tax Review shall issue a final determination on the appeal within 90 days after the Board of Tax Review's final hearing on the appeal, and send a copy of its final determination by ordinary mail to all of the parties to the appeal within 15 days after issuing the final determination. The taxpayer or the Tax Administrator may appeal the Board of Tax Review's final determination as provided in Section 5717.011 of the ORC. (F) The Board of Tax Review created pursuant to this section shall adopt rules governing its procedures and shall keep a record of its transactions. Such records are not public records available for inspection under Section 149.43 of the ORC. Hearings requested by a

taxpayer before a Board of Tax Review created pursuant to this section are not meetings of a public body subject to Section 121.22 of the ORC. (Ord. 19-31. Passed 12-9-19.)


183.23 ADMINISTRATIVE CODE 64BBB 183.23 AUTHORITY TO CREATE RULES AND REGULATIONS. (A) Nothing in this chapter prohibits the legislative authority of the City, or a Tax Administrator pursuant to authority granted to the administrator by resolution or ordinance, to adopt rules to administer an income tax imposed by the City in accordance with this chapter. Such rules shall not conflict with or be inconsistent with any provision of this chapter. Taxpayers are hereby required to comply not only with the requirements of this chapter, but also to comply with the Rules and Regulations. (B) All rules adopted under this section shall be published and posted on the internet. (Ord. 15-43. Passed 11-2-15.) 183.24 RENTAL AND LEASE PROPERTY. (A) All property owners of real property located in the City, who rent or otherwise lease the same, or any part thereof, to any person for residential dwelling purposes, including apartments, rooms and other rental accommodations, during any calendar year, or part thereof, commencing with the effective date of this section, shall file with the Tax Administrator on or before the January 31 first following such calendar year a written report disclosing the name, address and also telephone number, if available, of each tenant known to have occupied on December 31 during such calendar year such apartment, room or other residential dwelling rental property. (B) The Tax Administrator may order the appearance before him, or his duly authorized agent, of any person whom he believes to have any knowledge of the name, address and telephone number of any tenant of residential rental real property in the City. The Tax Administrator, or his duly authorized agent, is authorized to examine any person, under oath, concerning the name, address and telephone number of any tenant of residential real property located in the City. The Tax Administrator, or his duly authorized agent, may compel the production of papers and records and the attendance of all personal before him, whether as parties or witnesses, whenever he believes such person has knowledge of the name, address and telephone number of any tenant of residential real property in the City. (C) Any property owner or person that violates one or more of the following shall be subject to Section 183.99 of this chapter: (1) Fails, refuses or neglects to timely file a written report required by

subsection (a) hereof; or (2) Makes an incomplete or intentionally false written report required by

subsection (a) hereof; or (3) Fails to appear before the Tax Administrator or any duly authorized agent

and to produce and disclose any tenant information pursuant to any order or subpoena of the Tax Administrator as authorized in this section; or

(4) Fails to comply with the provisions of this section or any order or subpoena of the Tax Administrator.

(Ord. 15-43. Passed 11-2-15.)

64CCC Income Tax Effective January 1, 2016 183.28 183.25 SAVINGS CLAUSE. This chapter shall not apply to any person, firm or corporation, or to any property as to whom or which it is beyond the power of Council to impose the tax herein provided for. Any sentence, clause, section or part of this chapter or any tax against or exception granted any individual or any of the several groups of persons, or forms of income specified herein if found to be unconstitutional, illegal or invalid, such unconstitutionality, illegality or invalidity shall affect only such clause, sentence, section or part of this chapter and shall not affect or impair any of the remaining provisions, sentences, clauses, sections or other parts of this chapter. It is hereby declared to be the intention of Council that this chapter would have been adopted had such unconstitutional, illegal or invalid sentence, or part hereof, not been included therein. (Ord. 15-43. Passed 11-2-15.) 183.26 COLLECTION OF TAX AFTER TERMINATION OF ORDINANCE. (A) This chapter shall continue effective insofar as the levy of taxes is concerned until repealed, and insofar as the collection of taxes levied hereunder and actions or proceedings for collecting any tax so levied or enforcing any provisions of this chapter are concerned, it shall continue effective until all of said taxes levied hereunder in the aforesaid periods are fully paid and any and all suits and prosecutions for the collection of said taxes or for the punishment of violations of this chapter shall have been fully terminated, subject to the limitations contained in Section 183.13 and Section 183.99 hereof. (B) Annual returns due for all or any part of the last effective year of this ordinance shall be due on the date provided in Sections 183.06 and Section 183.05 of this ordinance as though the same were continuing. (Ord. 15-43. Passed 11-2-15.) 183.27 ADOPTION OF RITA RULES AND REGULATIONS. The City hereby adopts the Regional Income Tax Agency (RITA) Rules & Regulations, including amendments that may be made from time to time, for use as the City's Income Tax Rules and Regulations. In the event of a conflict with any provision(s) of the City Income Tax Ordinance and the RITA Rules & Regulations, the Ordinance will supersede. Until and if the contractual relationship between the City and RITA ceases, Section 183.27 will supersede all other provisions within Ordinance 183 regarding promulgation of rules and regulations by the Tax Administrator. (Ord. 15-43. Passed 11-2-15.) 183.28 CONTRACT PROVISIONS. No contract on behalf of the City for works or improvements of the City shall be binding or valid unless it contains the following provision:

"Said _________________ hereby further agrees to withhold all City income tax due or payable under the provisions of Chapter 183, Income Tax, of the Codified Ordinances of the City of Hilliard, Ohio, for wages salaries and commissions paid to its employees and further agrees that any of its contractors shall be required to agree to withhold any such City income taxes due under said Chapter for services performed under this contract."

(Ord. 15-43. Passed 11-2-15.)


183.29 ADMINISTRATIVE CODE 64DDD 183.29 FILING NET PROFIT TAXES; ELECTION TO BE SUBJECT TO PROVISIONS OF SECTION 183.29 TO 183.44. (A) A taxpayer may elect to be subject to sections. 183.29 to 183.44 of this chapter in lieu of the provisions set forth in the remainder of this chapter. Notwithstanding any other provision of this chapter, upon the taxpayer's election, both of the following shall apply: (1) The tax commissioner shall serve as the sole administrator of each

municipal income tax for which the taxpayer is liable for the term of the election;

(2) The commissioner shall administer the tax pursuant to sections 183.29 to 183.44 of this Chapter and any applicable provision of Chapter 5703. of the Revised Code.

(B) (1) A taxpayer shall make the initial election on or before the first day of the

third month after the beginning of the taxpayer's taxable year by notifying the tax commissioner and each municipal corporation in which the taxpayer conducted business during the previous taxable year, on a form prescribed by the tax commissioner.

(2) (a) The election, once made by the taxpayer, applies to the taxable year in which the election is made and to each subsequent taxable year until the taxpayer notifies the tax commissioner and each municipal corporation in which the taxpayer conducted business during the previous taxable year of its termination of the election.

(b) A notification of termination shall be made, on a form prescribed by the tax commissioner, on or before the first day of the third month of any taxable year.

(c) Upon a timely and valid termination of the election, the taxpayer is no longer subject to sections 183.29 to 183.44 of this Chapter, and is instead subject to the provisions set forth in the remainder of this chapter.

(C) (1) (a) On or before the thirty-first day of January each year, the City

shall certify to the tax commissioner the rate of the tax in effect on the first day of January of that year.

(b) If, after the thirty-first day of January of any year, the electors of the City approve an increase in the rate of the City's tax on income that takes effect within that year, the City shall certify to the tax commissioner the new rate of tax not less than sixty days before the effective date of the increase, after which effective date the commissioner shall apply the increased rate.

(2) The City, within ninety days of receiving a taxpayer's notification of election under division (B) of this section, shall submit to the tax commissioner, on a form prescribed by the tax commissioner, the following information regarding the taxpayer:

(a) The amount of any net operating loss that the taxpayer is entitled to carry forward to a future tax year;

(b) The amount of any net operating loss carryforward utilized by the taxpayer in prior years;

64EEE Income Tax Effective January 1, 2016 183.30 (c) Any credits granted by the City to which the taxpayer is entitled,

the amount of such credits, whether the credits may be carried forward to future tax years, and, if the credits may be carried forward, the duration of any such carryforward;

(d) Any overpayments of tax that the taxpayer has elected to carry forward to a subsequent tax year;

(e) Any other information the City deems relevant in order to effectuate the tax commissioner's efficient administration of the tax on the City's behalf.

(3) If the City fails to timely comply with divisions (C)(1) and (2) of this section, the tax commissioner shall notify the director of budget and management, who, upon receiving such notification, shall withhold from each payment made to the City under section 183.32 of the Revised Code fifty percent of the amount of the payment otherwise due to the City under that section. The director shall compute the withholding on the basis of the tax rate most recently certified to the tax commissioner until the City complies with divisions (C)(1) and (2) of this section.

(D) The tax commissioner shall enforce and administer sections 183.29 to 183.44 of this Chapter. In addition to any other powers conferred upon the tax commissioner by law, the tax commissioner may: (1) Prescribe all forms necessary to administer those sections; (2) Adopt such rules as the tax commissioner finds necessary to carry out

those sections; (3) Appoint and employ such personnel as are necessary to carry out the

duties imposed upon the tax commissioner by those sections. (E) No tax administrator shall utilize sections 183.29 to 183.44 of this Chapter in the administrator's administration of a municipal income tax, and those sections shall not be applied to any taxpayer that has not made the election under this section. (F) Nothing in this chapter shall be construed to make any section of this chapter, other than sections 183.03 and 183.29 to 183.44 of this Chapter, applicable to the tax commissioner's administration of a municipal income tax or to any taxpayer that has made the election under this section. (G) The tax commissioner shall not be considered a tax administrator, as that term is defined in section 183.03 of this chapter. (Ord. 18-04. Passed 2-12-18.) 183.30 DEFINITIONS. If a term used in sections 183.29 to 183.44 of 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 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 have control over the use of the term in Title LVII of the Revised Code, unless the term is defined in Chapter 5703. of the Revised Code, in which case the definition in that chapter shall control. Any reference in this chapter to the Internal Revenue Code includes other laws of the United States related to federal income taxes. If a term is defined in both this section and section 183.03 of the Revised Code, the definition in this section shall control for all uses of that term in sections 183.29 through 183.44 of this Chapter.


183.30 ADMINISTRATIVE CODE 64FFF As used in sections 183.29 to 183.44 of this Chapter only: (A) "Municipal taxable income" means income apportioned or sitused to the City

under section 183.31 of the Revised Code, as applicable, reduced by any pre-2017 net operating loss carryforward available to the person for the City.

(B) "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 as described in division (C)(24)(g) of section 183.03 of the Revised Code, 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:

(1) 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.

(2) Add an amount equal to five per cent of intangible income deducted under division (B)(1) 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.

(3) 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.

(4) (a) Except as provided in division (B)(4)(b) 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.

(b) Division (B)(4)(a) 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.

(5) Add taxes on or measured by net income allowed as a deduction in the computation of federal taxable income.

(6) 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.

(7) 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 Revised Code.

(8) Deduct exempt income to the extent not otherwise deducted or excluded in computing adjusted federal taxable income.

(9) 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 183.35 of this Chapter.

64GGG Income Tax Effective January 1, 2016 183.30 (10) 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 183.35 of this Chapter.

If the taxpayer is not a C corporation, is not a disregarded entity that has made the election described in division (C)(49)(b) of section 183.03 of the Revised Code, and is not a publicly traded partnership that has made the election described in division (C)(24)(g) of section 183.03 of the Revised Code, 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 (B) 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.

(C) "Taxpayer" has the same meaning as in section 183.03 of this Chapter, except that "taxpayer" does not include natural persons or entities subject to the tax imposed under Chapter 5745. of the Revised Code. "Taxpayer" may include receivers, assignees, or trustees in bankruptcy when such persons are required to assume the role of a taxpayer.

(D) "Tax return" or "return" means the notifications and reports required to be filed pursuant to sections 183.29 to 183.44 of this Chapter for the purpose of reporting municipal income taxes, and includes declarations of estimated tax.

(E) "Taxable year" means the calendar year or the taxpayer's fiscal year ending during the calendar year, or fractional part thereof, upon which the calculation of the taxpayer's adjusted federal taxable income is based pursuant to this chapter. If a taxpayer's taxable year is changed for federal income tax purposes, the taxable year for purposes of sections 183.29 to 183.44 of this Chapter is changed accordingly but may consist of an aggregation of more than one taxable year for federal income tax purposes. The tax commissioner may prescribe by rule an appropriate period as the taxable year for a taxpayer that has had a change of its taxable year for federal income tax purposes, for a taxpayer that has two or more short taxable years for federal income tax purposes as the result of a change of ownership, or for a new taxpayer that would otherwise have no taxable year.

(F) "Assessment" means a notice of underpayment or nonpayment of a tax issued pursuant to section 718.90 of the Revised Code.

(Ord. 18-04. Passed 2-12-18.)


183.31 ADMINISTRATIVE CODE 64HHH 183.31 APPLICABILITY; SITUS; APPORTIONMENT. This section applies to any taxpayer that is engaged in a business or profession in the City and that has made the election under section 183.29 of this Chapter. (A) Except as otherwise provided in division (B) of this section, net profit from a

business or profession conducted both within and without the boundaries of the City shall be considered as having a taxable situs in the the City 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 City 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 City 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 183.05 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 City 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 City, the taxpayer may request, or the tax commissioner 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 City;

(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 commissioner denies the request in an assessment issued within the period prescribed by division (A) of section 183.39 of this Chapter.

(3) The tax commissioner 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 718.90 of the Revised Code.

64III Income Tax Effective January 1, 2016 183.31 (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 commissioner 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 the tax commissioner makes such a determination, the employer may dispute the determination by establishing, by a preponderance of the evidence, that the tax commissioner'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 the City as follows:

(1) Gross receipts from the sale of tangible personal property shall be sitused to the City only if, regardless of where title passes, the property meets either of the following criteria:

(a) The property is shipped to or delivered within the City from a stock of goods located within the City.

(b) The property is delivered within the City from a location outside the City, provided the taxpayer is regularly engaged through its own employees in the solicitation or promotion of sales within the City and the sales result from such solicitation or promotion.

(2) Gross receipts from the sale of services shall be sitused to the City to the extent that such services are performed in the City.

(3) To the extent included in income, gross receipts from the sale of real property located in the City shall be sitused to the City.

(4) To the extent included in income, gross receipts from rents and royalties from real property located in the City shall be sitused to the City.

(5) Gross receipts from rents and royalties from tangible personal property shall be sitused to the City based upon the extent to which the tangible personal property is used in the City.


183.32 ADMINISTRATIVE CODE 64JJJ (E) Commissions received by a real estate agent or broker relating to the sale,

purchase, or lease of real estate shall be sitused to the City in which the real estate is located. Net profit reported by the real estate agent or broker shall be allocated to the City based upon the ratio of the commissions the agent or broker received from the sale, purchase, or lease of real estate located in the City to the commissions received from the sale, purchase, or lease of real estate everywhere in the taxable year.

(F) If, in computing a taxpayer's adjusted federal taxable income, the taxpayer deducted any amount with respect to a stock option granted to an employee, and if the employee is not required to include in the employee's income any such amount or a portion thereof because it is exempted from taxation under divisions (C)(13) and (C)(35)(b)(ii)) of 183.03 of this chapter by City to which the taxpayer has apportioned a portion of its net profit, the taxpayer shall add the amount that is exempt from taxation to the taxpayer's net profit that was apportioned to the City. In no case shall a taxpayer be required to add to its net profit that was apportioned to the City any amount other than the amount upon which the employee would be required to pay tax were the amount related to the stock option not exempted from taxation. This division applies solely for the purpose of making an adjustment to the amount of a taxpayer's net profit that was apportioned to the City under this section.

(G) When calculating the ratios described in division (A) of this section for the purposes of that division or division (B) 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.

(Ord. 18-04. Passed 2-12-18.) 183.32 CERTIFICATION OF AMOUNTS PAID TO CITY. (A) On or before the last day of each month, the tax commissioner shall certify to the director of budget and management the amount to be paid to the City, based on amounts reported on annual returns and declarations of estimated tax under sections 183.34 and 183.37 of this Chapter, less any amounts previously distributed and net of any audit adjustments made or refunds granted by the commissioner, for the calendar month preceding the month in which the certification is made. Not later than the fifth day of each month, the director shall provide for payment of the amount certified to the City from the municipal income tax fund, plus a pro rata share of any investment earnings accruing to the fund since the previous payment under this section. The City's share of such earnings shall equal the proportion that the City's certified tax payment is of the total taxes certified to all municipal corporations in that quarter. All investment earnings on money in the municipal income tax fund shall be credited to that fund. (B) If the tax commissioner determines that the amount of tax paid by a taxpayer and distributed to the City under this section for a taxable year exceeds the amount payable to that City under sections 183.29 to 183.44 of this Chapter after accounting for amounts remitted with the annual return and as estimated taxes, the commissioner shall proceed according to divisions (A) and (B) of section 5703.77 of the Revised Code. (Ord. 18-04. Passed 2-12-18.)

64KKK Income Tax Effective January 1, 2016 183.33 183.33 INFORMATION PROVIDED TO TAX ADMINISTRATOR; CONFIDENTIALITY. (A) Any information gained as a result of returns, investigations, hearings, or verifications required or authorized by sections 183.29 to 183.44 of this Chapter is confidential, and no person shall disclose such information, except for official purposes, in accordance with a proper judicial order, or as provided in section 4123.271 or 5703.21 of the Revised Code. The tax commissioner may furnish the internal revenue service with copies of returns filed. This section does not prohibit the publication of statistics in a form which does not disclose information with respect to particular taxpayers. (B) In May and November of each year, the tax commissioner shall provide each tax administrator with the following information for every taxpayer that filed tax returns with the commissioner under sections 183.29 to 183.44 of this Chapter and that had municipal taxable income apportionable to the City under this chapter for any prior year: (1) The taxpayer's name, address, and federal employer identification number; (2) The taxpayer's apportionment ratio for, and amount of municipal taxable

income apportionable to, the City pursuant to section 183.31 of this Chapter;

(3) The amount of any pre-2017 net operating loss carryforward utilized by the taxpayer;

(4) Whether the taxpayer requested that any overpayment be carried forward to a future taxable year;

(5) The amount of any credit claimed under section 183.43 of the Revised Code.

(C) Not later than thirty days after each distribution made to the City under section 183.32 of this Chapter, the tax commissioner shall provide to the City a report stating the name and federal identification number of every taxpayer that made estimated payments that are attributable to the City and the amount of each such taxpayer's estimated payment. (D) Not later than the thirty-first day of January of each year, if the City has taxpayers that have made the election allowed under section 183.29 of this Chapter shall provide to the tax commissioner, in a format prescribed by the commissioner, the name and mailing address of up to two persons to whom the City requests that the commissioner send the information described in divisions (B) and (C) of this section. The commissioner shall not provide such information to any person other than a person who is designated to receive the information under this section and who is employed by the City or by a tax administrator, as defined in section 183.03 of this Chapter, that administers the City's income tax, except as may otherwise be provided by law. (E) (1) The tax commissioner may adopt rules that further govern the terms and

conditions under which tax returns filed with the commissioner under this chapter, and any other information gained in the performance of the commissioner's duties prescribed by this chapter, shall be available for inspection by properly authorized officers, employees, or agents of the City to which the taxpayer's net profit is apportioned under section 183.31 of this Chapter.

(2) As used in this division, "properly authorized officer, employee, or agent" means an officer, employee, or agent of the City who is authorized by charter or ordinance of the City to view or possess information referred to in section 183.17 of this Chapter.


183.34 ADMINISTRATIVE CODE 64LLL (F) (1) If, upon receiving the information described in division (B) of section

183.40 of this Chapter or division (B) or (C) of this section, the City discovers that it has additional information in its possession that could result in a change to a taxpayer's tax liability, the City may refer the taxpayer to the tax commissioner for an audit. Such referral shall be made on a form prescribed by the commissioner and shall include any information that forms the basis for the referral.

(2) Upon receipt of a referral under division (F)(1) of this section, the commissioner shall review the referral and may conduct an audit of the taxpayer that is the subject of the referral based on the information in the referral and any other relevant information available to the commissioner.

(3) Nothing in division (F) of this section shall be construed as forming the sole basis upon which the commissioner may conduct an audit of a taxpayer.

(4) Nothing in this chapter shall prohibit the City from filing a writ of mandamus if the City believes that the commissioner has violated the commissioner's fiduciary duty as the administrator of the tax levied by the City. (Ord. 18-04. Passed 2-12-18.)

183.34 FILING OF ANNUAL RETURNS; REMITTANCE; DISPOSITION OF FUNDS. (A) (1) For each taxable year, every taxpayer shall file an annual return. Such

return, along with the amount of tax shown to be due on the return less the amount paid for the taxable year under section 718.88 of the Revised Code, shall be submitted to the tax commissioner, on a form and in the manner prescribed by the commissioner, on or before the fifteenth day of the fourth month following the end of the taxpayer's taxable year.

(2) If a taxpayer has multiple taxable years ending within one calendar year, the taxpayer shall aggregate the facts and figures necessary to compute the tax due under this chapter, in accordance with sections 183.30, 183.31, and, if applicable, 183.35 of this Chapter onto its annual return.

(3) The remittance shall be made payable to the treasurer of state and in the form prescribed by the tax commissioner. If the amount payable with the tax return is ten dollars or less, no remittance is required.

(B) The tax commissioner shall immediately forward to the treasurer of state all amounts the commissioner receives pursuant to sections 183.29 to 183.44 of this Chapter. The treasurer shall credit ninety-nine and one-half per cent of such amounts to the municipal income tax fund and the remainder to the municipal income tax administrative fund established under section 5745.03 of the Revised Code. (C) (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 identification number. Each return shall be verified by a declaration under penalty of perjury.

(2) (a) The tax commissioner may require a taxpayer to include, with each annual tax return, amended return, or request for refund filed with the commissioner under sections 183.29 to 183.44 of this Chapter, copies of any relevant documents or other information.

64MMM Income Tax Effective January 1, 2016 183.34 (b) A taxpayer that files an annual tax return electronically through

the Ohio business gateway or in another manner as prescribed by the tax commissioner shall either submit the documents required under this division electronically as prescribed at the time of filing or, if electronic submission is not available, mail the documents to the tax commissioner. The department of taxation shall publish a method of electronically submitting the documents required under this division on or before January 1, 2019.

(3) After a taxpayer files a tax return, the tax commissioner may request, and the taxpayer shall provide, any information, statements, or documents required to determine and verify the taxpayer's municipal income tax.

(D) (1) (a) Any taxpayer that has duly requested an automatic extension for

filing the taxpayer's federal income tax return shall automatically receive an extension for the filing of a tax return with the commissioner under this section. The extended due date of the return shall be the fifteenth day of the tenth month after the last day of the taxable year to which the return relates.

(b) 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 commissioner grant the taxpayer a six-month extension of the date for filing the taxpayer's municipal income tax return. If the commissioner receives the request on or before the date the municipal income tax return is due, the commissioner shall grant the taxpayer's extension request.

(c) An extension of time to file under division (D)(1) of this section is not an extension of the time to pay any tax due unless the tax commissioner grants an extension of that date.

(2) If the commissioner considers it necessary in order to ensure payment of a tax imposed in accordance with section 183.01 of this Chapter, the commissioner 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.

(E) Each return required 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 commissioner about matters pertaining to the return. The return or instructions accompanying the return shall indicate that by checking the box the taxpayer authorizes the commissioner 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 commissioner with information that is missing from the return, to contact the commissioner 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 commissioner and has shown to the preparer or other person. (F) When income tax returns or other documents require the signature of a tax return preparer, the tax commissioner shall accept a facsimile or electronic version of such a signature in lieu of a manual signature. (Ord. 18-04. Passed 2-12-18.)


183.341 ADMINISTRATIVE CODE 64NNN 183.341 ELECTRONIC FILING. (A) All taxpayers that have made the election allowed under section 183.29 of this Chapter shall file any tax return or extension for filing a tax return, and shall make payment of amounts shown to be due on such returns, electronically, either through the Ohio business gateway or in another manner as prescribed by the tax commissioner. (B) A taxpayer may apply to the commissioner, on a form prescribed by the commissioner, to be excused from the requirement to file returns and make payments electronically. For good cause shown, the commissioner may excuse the applicant from the requirement and permit the applicant to file the returns or make the payments by nonelectronic means. (C) The tax commissioner may adopt rules establishing the following: (1) The format of documents to be used by taxpayers to file returns and make

payments by electronic means; (2) The information taxpayers must submit when filing tax returns by

electronic means. (Ord. 18-04. Passed 2-12-18.) 183.35 CONSOLIDATED RETURNS. (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.

64OOO Income Tax Effective January 1, 2016 183.35 (B) (1) A taxpayer that is a member of an affiliated group of corporations may

elect to file a consolidated tax return for a taxable year if at least one member of the affiliated group of corporations is subject to a tax imposed in accordance with section 183.01 of this Chapter in that taxable year and if the affiliated group of corporations filed a consolidated federal income tax return with respect to that taxable year. The election is binding for a five-year period beginning with the first taxable year of the initial election unless a change in the reporting method is required under federal law. The election continues to be binding for each subsequent five-year period unless the taxpayer elects to discontinue filing consolidated tax returns under division (B)(2) of this section or a taxpayer receives permission from the tax commissioner. The tax commissioner shall approve such a request for good cause shown.

(2) An election to discontinue filing consolidated tax returns under this section must be made on or before the fifteenth day of the fourth month of the year following the last year of a five-year consolidated tax return election period in effect under division (B)(1) of this section. The election to discontinue filing a consolidated 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.

(4) When a taxpayer makes the election allowed under section 183.29 of this Chapter, a valid election made by the taxpayer under division (S)(1) or (2) of section 183.06 of this Chapter is binding upon the tax commissioner for the remainder of the five-year period.

(5) When an election made under section 183.29 of this Chapter is terminated, a valid election made under this section is binding upon the tax administrator for the remainder of the five-year period.

(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 tax return for that taxable year if the tax commissioner 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 City. A taxpayer that is required to file a consolidated tax return for a taxable year shall file a consolidated tax return for all subsequent taxable years unless the taxpayer requests and receives written permission from the commissioner to file a separate return or a taxpayer has experienced a change in circumstances. (D) A taxpayer shall prepare a consolidated tax return in the same manner as is required under the United States department of treasury regulations that prescribe procedures for the preparation of the consolidated federal income tax return required to be filed by the common parent of the affiliated group of which the taxpayer is a member. (E) (1) Except as otherwise provided in divisions (E)(2), (3), and (4) of this

section, corporations that file a consolidated tax return shall compute adjusted federal taxable income, as defined in section 183.30 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.

183.35 ADMINISTRATIVE CODE 64PPP (2) No corporation filing a consolidated tax return shall make any adjustment

otherwise required under division (B) of section 183.30 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 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 183.31 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 the City. 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 183.31 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 the City. 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 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 183.31 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 the City;

(b) The pass-through entity shall be subject to municipal income taxation as a separate taxpayer in accordance with sections 183.29 to 183.44 of 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.


64QQQ Income Tax Effective January 1, 2016 183.37 (F) Corporations filing a consolidated tax return shall make the computations required under section 718.82 of the Revised Code 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 tax return is jointly and severally liable for any tax, interest, penalties, fines, charges, or other amounts applicable under section 183.29 to 183.44 of this Chapter or Chapter 5703. of the Revised Code to 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. (Ord. 18-04. Passed 2-12-18.) 183.36 FAILURE TO PAY TAX. If a taxpayer that has made the election allowed under section 183.29 of this Chapter fails to pay any tax as required under sections 183.29 to 183.44 of this Chapter, or any portion of that tax, on or before the date prescribed for its payment, interest shall be assessed, collected, and paid, in the same manner as the tax, upon such unpaid amount at the rate per annum prescribed by section 5703.47 of the Revised Code from the date prescribed for its payment until it is paid or until the date an assessment is issued under section 183.39 of this Chapter, whichever occurs first. (Ord. 18-04. Passed 2-12-18.) 183.37 DECLARATION OF ESTIMATED TAXES. (A) As used in this section: (1) "Combined tax liability" means the total amount of a taxpayer's income

tax liabilities to all municipal corporations in this state for a taxable year. (2) "Estimated taxes" means the amount that the taxpayer reasonably

estimates to be the taxpayer's combined tax liability for the current taxable year.

(B) (1) Except as provided in division (B)(4) of this section, every taxpayer shall

make a declaration of estimated taxes for the current taxable year, on the form prescribed by the tax commissioner, if the amount payable as estimated taxes is at least two hundred dollars.

(2) Except as provided in division (B)(4) of this section, a taxpayer having a taxable year of less than twelve months shall make a declaration under rules prescribed by the commissioner.

(3) The declaration of estimated taxes shall be filed on or before the fifteenth day of the fourth month after the beginning of the taxable year or on or before the fifteenth day of the fourth month after the taxpayer becomes subject to tax for the first time.

(4) The tax commissioner 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.

(C) Each taxpayer shall file the declaration of estimated taxes with, and remit estimated taxes to, the tax commissioner at the times and in the amounts prescribed in division (C)(1) of this section. Remitted taxes shall be made payable to the treasurer of state. (1) The required portion of the combined tax liability for the taxable year that

shall be paid through estimated taxes shall be as follows:

183.37 ADMINISTRATIVE CODE 64RRR (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 combined 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 combined 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 combined 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 combined tax liability for the taxable year.

(2) If the taxpayer determines that its declaration of estimated taxes will not accurately reflect the taxpayer's tax liability for the taxable year, the taxpayer shall increase or decrease, as appropriate, its subsequent payments in equal installments to result in a more accurate payment of estimated taxes.

(3) (a) Each taxpayer shall report on the declaration of estimated taxes the portion of the remittance that the taxpayer estimates that it owes to each municipal corporation for the taxable year.

(b) Upon receiving a payment of estimated taxes under this section, the commissioner shall immediately forward the payment to the treasurer of state. The treasurer shall credit the payment in the same manner as in division (B) of section 183.34 of this Chapter.

(D) (1) In the case of any underpayment of estimated taxes, there shall be added

to the taxes an amount determined at the rate per annum prescribed by section 5703.47 of the Revised Code 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 combined 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 combined 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 combined 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 combined 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 due.


64SSS Income Tax Effective January 1, 2016 183.38 (3) All amounts collected under this section shall be considered as taxes

collected under sections 183.29 to 183.44 of this Chapter and shall be credited and distributed to the City in accordance with section 183.32 of this Chapter.

(E) An underpayment of any portion of a combined tax liability 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 combined 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 municipal income tax return for that year.

(Ord. 18-04. Passed 2-12-18.) 183.38 ADDITIONAL PENALTIES. (A) In addition to any other penalty imposed by sections 183.29 to 183.44 of this Chapter or Chapter 5703. of the Revised Code, the following penalties shall apply: (1) If a taxpayer required to file a tax return under sections 183.29 to 183.44

of this Chapter fails to make and file the return within the time prescribed, including any extensions of time granted by the tax commissioner, the commissioner may impose a penalty not exceeding twenty-five dollars per month or fraction of a month, for each month or fraction of a month elapsing between the due date, including extensions of the due date, and the date on which the return is filed. The aggregate penalty, per instance, under this division shall not exceed one hundred fifty dollars.

(2) If a person required to file a tax return electronically under sections 183.29 to 183.44 of this Chapter fails to do so, the commissioner may impose a penalty not to exceed the following:

(a) For each of the first two failures, five per cent of the amount required to be reported on the return;

(b) For the third and any subsequent failure, ten per cent of the amount required to be reported on the return.

(3) If a taxpayer that has made the election allowed under section 183.29 of this Chapter fails to timely pay an amount of tax required to be paid under this chapter, the commissioner may impose a penalty equal to fifteen per cent of the amount not timely paid.

(4) If a taxpayer files what purports to be a tax return required by sections 183.29 to 183.44 of this Chapter that does not contain information upon which the substantial correctness of the return may be judged or contains information that on its face indicates that the return is substantially incorrect, and the filing of the return in that manner is due to a position that is frivolous or a desire that is apparent from the return to delay or impede the administration of sections 183.29 to 183.44 of this Chapter, a penalty of up to five hundred dollars may be imposed.

183.39 ADMINISTRATIVE CODE 64TTT (5) If a taxpayer makes a fraudulent attempt to evade the reporting or

payment of the tax required to be shown on any return required under sections 183.29 to 183.44 of this Chapter, a penalty may be imposed not exceeding the greater of one thousand dollars or one hundred per cent of the tax required to be shown on the return.

(6) If any person makes a false or fraudulent claim for a refund under section 183.40 of this Chapter, a penalty may be imposed not exceeding the greater of one thousand dollars or one hundred per cent of the claim. Any penalty imposed under this division, any refund issued on the claim, and interest on any refund from the date of the refund, may be assessed under section 183.39 of this Chapter without regard to any time limitation for the assessment imposed by division (A) of that section.

(B) For purposes of this section, the tax required to be shown on a tax return shall be reduced by the amount of any part of the tax paid on or before the date, including any extensions of the date, prescribed for filing the return. (C) Each penalty imposed under this section shall be in addition to any other penalty imposed under this section. All or part of any penalty imposed under this section may be abated by the tax commissioner. The commissioner may adopt rules governing the imposition and abatement of such penalties. (D) All amounts collected under this section shall be considered as taxes collected under sections 183.29 to 183.44 of this Chapter and shall be credited and distributed to municipal corporations in the same proportion as the underlying tax liability is required to be distributed to such municipal corporations under section 183.32 of this Chapter. (Ord. 18-04. Passed 2-12-18.) 183.39 ASSESSMENTS AGAINST TAXPAYER. (A) If any taxpayer required to file a return under section 183.29 to 183.44 of this Chapter fails to file the return within the time prescribed, files an incorrect return, or fails to remit the full amount of the tax due for the period covered by the return, the tax commissioner may make an assessment against the taxpayer for any deficiency for the period for which the return or tax is due, based upon any information in the commissioner's possession. The tax commissioner shall not make or issue an assessment against a taxpayer more than three years after the later of the date the return subject to assessment was required to be filed or the date the return was filed. Such time limit may be extended if both the taxpayer and the commissioner consent in writing to the extension. Any such extension shall extend the three-year time limit in section 183.40 of this Chapter for the same period of time. There shall be no bar or limit to an assessment against a taxpayer that fails to file a return subject to assessment as required by sections 183.29 to 183.44 of this Chapter, or that files a fraudulent return. The commissioner shall give the taxpayer assessed written notice of the assessment as provided in section 5703.37 of the Revised Code. With the notice, the commissioner shall provide instructions on how to petition for reassessment and request a hearing on the petition. (B) Unless the taxpayer assessed files with the tax commissioner within sixty days after service of the notice of assessment, either personally or by certified mail, a written petition for reassessment signed by the authorized agent of the taxpayer assessed having knowledge of the facts, the assessment becomes final, and the amount of the assessment is due and payable from the taxpayer to the treasurer of state. The petition shall indicate the taxpayer's objections, but additional objections may be raised in writing if received by the commissioner prior to the


date shown on the final determination. If the petition has been properly filed, the commissioner shall proceed under section 5703.60 of the Revised Code. 64UUU Income Tax Effective January 1, 2016 183.39 (C) After an assessment becomes final, if any portion of the assessment remains unpaid, including accrued interest, a certified copy of the tax commissioner's entry making the assessment final may be filed in the office of the clerk of the court of common pleas in the county in which the taxpayer has an office or place of business in this state, the county in which the taxpayer's statutory agent is located, or Franklin county. Immediately upon the filing of the entry, the clerk shall enter a judgment against the taxpayer assessed in the amount shown on the entry. The judgment may be filed by the clerk in a loose-leaf book entitled "special judgments for municipal income taxes," and shall have the same effect as other judgments. Execution shall issue upon the judgment upon the request of the tax commissioner, and all laws applicable to sales on execution shall apply to sales made under the judgment. If the assessment is not paid in its entirety within sixty days after the day the assessment was issued, the portion of the assessment consisting of tax due shall bear interest at the rate per annum prescribed by section 5703.47 of the Revised Code from the day the commissioner issues the assessment until the assessment is paid or until it is certified to the attorney general for collection under section 131.02 of the Revised Code, whichever comes first. If the unpaid portion of the assessment is certified to the attorney general for collection, the entire unpaid portion of the assessment shall bear interest at the rate per annum prescribed by section 5703.47 of the Revised Code from the date of certification until the date it is paid in its entirety. Interest shall be paid in the same manner as the tax and may be collected by issuing an assessment under this section. (D) All money collected under this section shall be credited to the municipal income tax fund and distributed to the municipal corporation to which the money is owed based on the assessment issued under this section. (E) If the tax commissioner believes that collection of the tax will be jeopardized unless proceedings to collect or secure collection of the tax are instituted without delay, the commissioner may issue a jeopardy assessment against the taxpayer liable for the tax. Immediately upon the issuance of the jeopardy assessment, the commissioner shall file an entry with the clerk of the court of common pleas in the manner prescribed by division (C) of this section. Notice of the jeopardy assessment shall be served on the taxpayer assessed or the taxpayer's legal representative in the manner provided in section 5703.37 of the Revised Code within five days of the filing of the entry with the clerk. The total amount assessed is immediately due and payable, unless the taxpayer assessed files a petition for reassessment in accordance with division (B) of this section and provides security in a form satisfactory to the commissioner and in an amount sufficient to satisfy the unpaid balance of the assessment. Full or partial payment of the assessment does not prejudice the commissioner's consideration of the petition for reassessment. (F) Notwithstanding the fact that a petition for reassessment is pending, the taxpayer may pay all or a portion of the assessment that is the subject of the petition. The acceptance of a payment by the treasurer of state does not prejudice any claim for refund upon final determination of the petition. If upon final determination of the petition an error in the assessment is corrected by the tax commissioner, upon petition so filed or pursuant to a decision of the board of tax appeals or any court to which the determination or decision has been appealed, so that the amount due from the taxpayer under the corrected assessment is less than the portion paid, there shall be issued to

the taxpayer, its assigns, or legal representative a refund in the amount of the overpayment as provided by section 183.40 of this Chapter, with interest on that amount as provided by that section. (Ord. 18-04. Passed 2-12-18.)


183.40 ADMINISTRATIVE CODE 64VVV 183.40 REFUND APPLICATIONS. (A) An application to refund to a taxpayer the amount of taxes paid on any illegal, erroneous, or excessive payment of tax under sections 183.29 to 183.44 of this Chapter, including assessments, shall be filed with the tax commissioner within three years after the date of the illegal, erroneous, or excessive payment of the tax, or within any additional period allowed by division (A) of section 183.39 of this Chapter. The application shall be filed in the form prescribed by the tax commissioner. (B) (1) On the filing of a refund application, the tax commissioner shall

determine the amount of refund to which the applicant is entitled. The amount determined shall be based on the amount overpaid per return or assessment. If the amount is greater than ten dollars and not less than that claimed, the commissioner shall certify that amount to the director of budget and management and the treasurer of state for payment from the tax refund fund created in section 5703.052 of the Revised Code. If the amount is greater than ten dollars but less than that claimed, the commissioner shall proceed in accordance with section 5703.70 of the Revised Code.

(2) Upon issuance of a refund under this section, the commissioner shall notify the City of the amount refunded to the taxpayer attributable to the City, which shall be deducted from the City's next distribution under section 183.32 of this Chapter.

(C) Any portion of a refund determined under division (B) of this section that is not issued within ninety days after such determination shall bear interest at the rate per annum prescribed by section 5703.47 of the Revised Code from the ninety-first day after such determination until the day the refund is paid or credited. On an illegal or erroneous assessment, interest shall be paid at that rate from the date of payment on the illegal or erroneous assessment until the day the refund is paid or credited. (Ord. 18-04. Passed 2-12-18.) 183.41 AMENDED RETURNS. (A) If any of the facts, figures, computations, or attachments required in an annual return filed by a taxpayer that has made the election allowed under section 183.29 of this Chapter and used to determine the tax due under sections 183.29 to 183.44 of this Chapter must be altered as the result of an adjustment to the taxpayer's federal income tax return, whether initiated by the taxpayer or the internal revenue service, and such alteration affects the taxpayer's tax liability under those sections, the taxpayer shall file an amended return with the tax commissioner in such form as the commissioner requires. The amended return shall be filed not later than sixty days after the adjustment is agreed upon or finally determined for federal income tax purposes or after any federal income tax deficiency or refund, or the abatement or credit resulting therefrom, has been assessed or paid, whichever occurs first. 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 commissioner before filing the amended return. (B) 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. An amended return required by this section is a return subject to assessment under section 183.39 of this Chapter for the purpose of assessing any additional tax due under this section, together with any applicable penalty and interest. The amended return shall not reopen those facts, figures,

computations, or attachments from a previously filed return no longer subject to assessment that are not affected, either directly or indirectly, by the adjustment to the taxpayer's federal tax return. 64WWW Income Tax Effective January 1, 2016 183.42 (C) In the case of an overpayment, an application for refund may be filed under this division within the sixty-day period prescribed for filing the amended return, even if that period extends beyond the period prescribed in section 183.40 of this Chapter, if the application otherwise conforms to the requirements of that section. An application 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 income tax return unless it is also filed within the time prescribed in section 183.40 of this Chapter. The application 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 income tax return. (Ord. 18-04. Passed 2-12-18.) 183.42 EXAMINATION OF RECORDS AND OTHER DOCUMENTS AND PERSONS. (A) The tax commissioner, or any authorized agent or employee thereof, may examine the books, papers, records, and federal and state income tax returns of any taxpayer or other person that is subject to sections 183.29 to 183.44 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 as required under those sections. Upon written request by the commissioner or a duly authorized agent or employee thereof, every taxpayer or other person subject to this section is required to furnish the opportunity for the commissioner, 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 or other person that is subject to sections 183.29 to 183.44 of this Chapter shall be open to the tax commissioner'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 commissioner, in writing, consents to their destruction within that period, or by order requires that they be kept longer. The commissioner may require any person, by notice served on that person, to keep such records as the commissioner determines necessary to show whether or not that person is liable, and the extent of such liability, for the income tax levied by the City. (C) The tax commissioner may examine under oath any person that the commissioner 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 commissioner may, for this purpose, compel any such person to attend a hearing or examination and to produce any books, papers, records, and federal 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 commissioner compelling attendance at a hearing or examination or the production of books, papers, records, or federal income tax returns under this section shall fail to comply. (Ord. 18-04. Passed 2-12-18.)


183.43 ADMINISTRATIVE CODE 64XXX 183.43 CREDITS. (A) A credit, granted by resolution or ordinance of the City pursuant to section 718.15 or 718.151 of the Revised Code, shall be available to a taxpayer that has made the election allowed under section 183.29 of the Revised Code, against the City's tax on income. The City shall submit the following information to the tax commissioner on or before the later of January 31, 2018, or the thirty-first day of January of the first year in which the taxpayer is eligible to receive the credit: (1) A copy of the agreement entered into by the City and taxpayer under

section 718.15 or 718.151 of the Revised Code; (2) A copy of the municipal ordinance or resolution authorizing the

agreement entered into between the City and the taxpayer. (B) (1) Each taxpayer that claims a credit shall submit, with the taxpayer's tax

return, documentation issued by the City granting the credit that confirms the eligibility of the taxpayer for the credit, the amount of the credit for which the taxpayer is eligible, and the tax year to which the credit is to be applied.

(2) Such documentation shall be provided in the form prescribed by the tax commissioner.

(3) Nothing in this section shall be construed to authorize the tax commissioner to enter into an agreement with a taxpayer to grant a credit, to determine if a taxpayer meets the conditions of a tax credit agreement entered into by the City and taxpayer under section 718.15 or 718.151 of the Revised Code, or to modify the terms or conditions of any such existing agreement.

(Ord. 18-04. Passed 2-12-18.) 183.44 RECKLESS VIOLATIONS AND PENALTIES FOR SECTION 183.33. (A) Except as provided in division (B) of this section, whoever recklessly violates division (A) of section 183.33 of this Chapter shall be guilty of a misdemeanor of the first degree and shall be subject to a fine of not more than one thousand dollars or imprisonment for a term of up to six months, or both. (B) Any person who recklessly discloses information received from the internal revenue service in violation of division (A) of section 183.33 of this Chapter shall be guilty of a felony of the fifth degree and shall be subject to a fine of not more than five thousand dollars plus the costs of prosecution, or imprisonment for a term not exceeding five years, or both. (C) Each instance of access or disclosure in violation of division (A) of section 183.33 of this Chapter constitutes a separate offense. (Ord. 18-04. Passed 2-12-18.) 183.99 VIOLATIONS; PENALTIES. (A) Whoever violates Section 183.18, division (A) of Section 183.17, or Section 183.05 by failing to remit the City income taxes deducted and withheld from an employee, shall be guilty of a misdemeanor of the first degree and shall be subject to a fine of not more than $1,000 or imprisonment for a term of up to six months, or both. If the individual that commits the violation is an employee, or official, of the City, the individual is subject to discharge from employment or dismissal from office.

64YYY Income Tax Effective January 1, 2016 183.99 (B) Any person who discloses information received from the Internal Revenue Service in violation of division (A) of Section 183.17 shall be guilty of a felony of the fifth degree and shall be subject to a fine of not more than $5,000 plus the costs of prosecution, or imprisonment for a term not exceeding five years, or both. If the individual that commits the violation is an employee, or official, of the City, the individual is subject to discharge from employment or dismissal from office. (C) Each instance of access or disclosure in violation of division (A) of Section 183.17 constitutes a separate offense. (D) If not otherwise specified herein, no person shall: (1) Fail, neglect or refuse to make any return or declaration required by this

ordinance; (2) File any incomplete or false return; (3) Fail, neglect or refuse to pay the tax, penalties or interest imposed by this

chapter; (4) Refuse to permit the Tax Administrator or any duly authorized agent or

employee to examine his books, records, papers and federal and state income tax returns relating to the income or net profits of a taxpayer;

(5) Fail to appear before the Tax Administrator and to produce his books, records, papers or federal and state income tax returns relating to the income or net profits of a taxpayer upon order or subpoena of the Tax Administrator;

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

(7) Fail to comply with the provisions of this ordinance or any order or subpoena of the Tax Administrator authorized hereby;

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

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

(E) Any person who violates any of the provisions in Section 183.99(D) shall be subject to the penalties provided for in Section 183.99(A) of this chapter. (Ord. 15-43. Passed 11-2-15.)

65

CHAPTER 185 Hotel/Motel Excise Tax

185.01 Definitions. 185.02 Imposition of tax. 185.03 Transient guest to pay tax. 185.04 Refund of illegal or erroneous payments. 185.05 Required records; inspection and destruction. 185.06 Returns required. 185.07 Liability; assessment and petition for reassessment; penalties. 185.08 Four-year limitation for assessments; exceptions.

185.09 Tax paid transient guest; false evidence of tax-exempt status. 185.10 Vendor to collect tax; prohibition against rebates. 185.11 Reports filed; fraudulent reports. 185.12 Personal liability of corporate officers or employees. 185.13 Intent of chapter. 185.99 Penalty.

CROSS REFERENCES Authority to levy - Ohio R.C. 5739.02

185.01 DEFINITIONS. For the purpose of this chapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning. (a) "Hotel" means every establishment kept, used, maintained, advertised or held

out to the public to be a place where sleeping accommodations are offered to guests, in which five or more rooms are used for the accommodation of such guests, whether such rooms are in one or several structures. "Hotel" includes "motel".

(b) "Transient accommodations" means every establishment kept, used, maintained, advertised or held out to the public to be a place where sleeping accommodations are offered to guests in which four or less rooms are used for the accommodation of such guests, whether such rooms are in one or several structures.

(c) "Transient guests" means persons occupying a room or rooms for sleeping accommodations for less than thirty consecutive days.

(d) "Vendor" means the person who is the owner or operator of the hotel or transient accommodation and who furnishes the lodging.

(1980 Code 99.01)


185.02 ADMINISTRATIVE CODE 66 185.02 IMPOSITION OF TAX. (a) For the purpose of providing revenue with which to meet the needs of the City for use of the General Fund of the City, and for the further purpose of providing revenues to promote and publicize the City, an excise tax of three percent (3%) is levied on transactions by which lodging by a hotel or transient accommodations is or is to be furnished to transient guests, pursuant to Section 5739.08(A) of the Ohio Revised Code; and furthermore, an additional excise tax of three percent (3%) is levied on transactions by which lodging by a hotel or transient accommodations is or is to be furnished to transient guests pursuant to Sections 5739.08(B) and 5739.09(B) of the Ohio Revised Code. (b) Although the above levies are separate and distinct for purposes of determining distribution, the combined amount of six percent (6%) is hereby referred to as the "Hotel/Motel Excise Taxes." (c) The tax applies and is collectible at the time the lodging is furnished regardless of the time when the price is paid. The tax does not apply to lodging furnished to the State, or any of its political subdivisions, or any charitable organization for the lodging of transient indigent individuals. (d) For the purpose of the proper administration of this chapter and to prevent the evasion of the tax, it is presumed that all lodging furnished by hotels or transient accommodations in this City to transient guests is subject to tax until the contrary is established. (Ord. 09-71. Passed 1-11-09.) (e) All revenues generated by the provisions of this chapter shall be disbursed as follows: (1) 100% of the revenues levied and collected pursuant to Sections

5739.08(A), 5739.08(B) and 5739.09(B) of the Ohio Revised Code shall, upon deposit, be re-appropriated and distributed as follows: fifty percent (50%) of such deposit shall be provided to Destination Hilliard and fifty percent (50%) of such deposit shall be provided to the Hilliard Development Corporation. These distributions shall be provided to each organization within thirty days of deposit with the City.

(2) Notwithstanding division (1) above, Destination Hilliard and the Hilliard Development Corporation shall not receive a distribution in excess of the amount it received from revenues collected in year 2019.

(3) Funds remaining in the holding account after distribution as provided for in divisions (1) and (2) above, if any, shall be deposited into the City’s general revenue fund to be reappropriated by Council for any lawful purpose.

(Res. 19-R-96. Passed 12-9-19.)

67 Hotel/Motel Excise Tax 185.06 185.03 TRANSIENT GUEST TO PAY TAX. (a) The tax imposed by this chapter shall be paid by the transient guest to the vendor, and each vendor shall collect from the transient guest the full and exact amount of the tax payable on each taxable lodging. (b) If the transaction is claimed to be exempt, the transient guest shall furnish to the vendor, and the vendor shall obtain from the transient guest, a statement specifying the reason that the sale is not legally subject to the tax. If no statement is obtained, it shall be presumed the tax applies. (1980 Code 99.03) 185.04 REFUND OF ILLEGAL OR ERRONEOUS PAYMENTS. The Finance Director shall refund to vendors the amount of taxes paid illegally or erroneously or paid on any illegal or erroneous assessment where the vendor has not reimbursed himself from the transient guest. When such illegal or erroneous payment or assessment was not paid to a vendor but was paid by the transient guest directly to the City Finance Director, he shall refund to the transient guest. Applications shall be filed with the Finance Director on the form prescribed by him, within ninety days from the date it is ascertained that the assessment or payment was illegal or erroneous. However, in any event such application for refund shall be filed with the Finance Director within four years from the date of the illegal or erroneous payment of the tax. On filing of such application, the Finance Director shall determine the amount of refund due and draw a warrant for such amount to the person claiming such refund. The Finance Director shall make such payments from a Tax Refund Fund as established by this chapter and the same is hereby established. (1980 Code 99.04) 185.05 REQUIRED RECORDS; INSPECTION AND DESTRUCTION. Each vendor shall keep complete and accurate records of lodgings furnished, together with a record of the tax collected thereon, which shall be the amount due under this chapter, and shall keep all invoices and such other pertinent documents. If the vendor furnishes lodging not subject to the tax, the vendor's records shall show the identity of the transient guest, if the sale was exempted by reason of such identity, or the nature of the transaction if exempted for any other reason. Such records and other documents shall be open during business hours to the inspection of the Finance Director and shall be preserved for a period of four years, unless the Finance Director, in writing, consents to their destruction within that period, or by order requires that they be kept longer. (1980 Code 99.05) 185.06 RETURNS REQUIRED. Each vendor shall file a quarterly return on forms prescribed by the Finance Director showing receipts from furnishing lodging, the amount of tax due from the vendor to the City for the period covered by the return, and such other information as the Finance Director deems necessary for the proper administration of this chapter. The quarterly return is due on or before the twentieth day of the month following the end of the quarter. The quarters shall end on March 31, June 30, September 30 and December 31. The Finance Director may extend the time for making and filing returns. Returns shall be filed by mailing the same to the Finance Director, together with payment of the amount of tax shown to be due thereon. The Finance Director shall stamp or otherwise mark on all returns the date received by him and shall also show thereon by stamp or otherwise the amount of payment received with the return. Any vendor who fails to file a return under this chapter shall, for each day he fails to do so, forfeit and pay into the City Treasury the sum of one percent of the amount then owing. If a vendor


fails to file a return more than once in a twelve month period, the vendor shall, for each day he fails to do so, forfeit and pay into the City Treasury the sum of five percent of the amount owing. The Finance Director,

185.07 ADMINISTRATIVE CODE 68 if deemed necessary in order to insure the payment of the tax imposed by this chapter, may require returns and payments to be made on a monthly basis for one or more vendors. Each return shall be signed and dated by the vendor or his authorized agent. (1980 Code 99.06; Ord. 05-69. Passed 11-28-05.) 185.07 LIABILITY; ASSESSMENT AND PETITION FOR REASSESSMENT; PENALTIES. (a) If any vendor collects the tax imposed by or pursuant to this chapter and fails to remit the same to the City as prescribed, he shall be personally liable for any amount collected which he failed to remit. The Finance Director may make an assessment against such vendor based upon any information in the Finance Director's possession. If any vendor fails to collect the tax or any transient guest fails to pay the tax imposed by or pursuant to this chapter on any transaction subject to the tax, such vendor or transient guest shall be personally liable for the amount of the tax applicable to the transaction. The Finance Director may make an assessment against either the vendor or transient guest, as the facts may require, based upon any information in his possession. An assessment against a vendor in cases where the tax imposed by or pursuant to this chapter has not been collected or paid, shall not discharge the transient guest's liability to reimburse the vendor for the tax applicable to such transaction. (b) In each case the Finance Director shall give to the vendor or transient guest assessed written notice of such assessment. Such notice may be served upon the vendor or transient guest assessed personally or by registered or certified mail. An assessment issued against either, pursuant to the provisions of this chapter, shall not be considered an election of remedies, nor a bar to an assessment against the other for the tax applicable to the same transaction, provided that no assessment is issued against any vendor or transient guest for the tax due on a particular transaction if tax has actually been paid by another. (c) The Finance Director may make an assessment against any vendor who fails to file a return required by this chapter or fails to remit the proper amount of tax in accordance with this chapter. When information in the possession of the Finance Director indicates that the amount required to be collected is, or should be, greater than the amount remitted by the vendor, the Finance Director may upon the basis of test checks of a vendor's business for a representative period which are hereby authorized, determine the ratio which the tax required to be collected under this chapter bears to the hotel's or transient accommodation's lodgings which determination shall be the basis of an assessment as herein provided in this chapter. Notice of such assessment shall be made in the manner prescribed in this chapter. (d) Unless the vendor or transient guest, to whom such notice of assessment is directed, files within thirty days after service thereof, either personally or by registered or certified mail, a petition in writing, verified under oath by such vendor, transient guest or his authorized agent, having knowledge of the facts, setting forth with particularity the items of the assessment objected to, together with the reasons for such objections, the assessment shall become conclusive and the amount thereof shall be due and payable, from the vendor or transient guest so assessed, to the Finance Director. When a petition for reassessment is filed, the Finance Director shall assign a time and place for the hearing of same and shall notify the petitioner thereof by registered or certified mail, but the Finance Director may continue the hearings from time to time if necessary. (1980 Code 99.07)


69 Hotel/Motel Excise Tax 185.11 (e) A penalty of eighteen percent (18%) shall be added to the amount of every assessment made under this chapter. The Finance Director may adopt and promulgate rules and regulations providing for the remission of penalties added to assessments made under this chapter. (1980 Code 99.07; Ord. 05-69. Passed 11-28-05.) (f) When any vendor or transient guest files a petition for reassessment as provided in this chapter, the assessment made by the Finance Director, together with penalties thereon, shall become due and payable within three days after notice of the finding made at the hearing has been served, either personally or by registered or certified mail, upon the party assessed. (1980 Code 99.07) (g) The Finance Director or designee is authorized to institute civil law suits to collect delinquent taxes due and owing the Municipality by virtue of the provisions of this chapter. The Finance Director or designee is authorized to waive penalties and interest and compromise tax liability and the right to accept waiver of state statute of limitations. (Ord. 05-69. Passed 11-28-05.) 185.08 FOUR-YEAR LIMITATION FOR ASSESSMENTS; EXCEPTIONS. No assessment shall be made or issued against a vendor or transient guest for any tax imposed by or pursuant to this chapter more than four years after the return date for the period in which the lodging was furnished, or more than four years after the return for such period is filed, whichever is later. This section does not bar an assessment: (a) When the Finance Director has substantial evidence of amounts of taxes

collected by a vendor from transient guest's lodging which were not returned to the City;

(b) When the vendor assessed failed to file a return as required. (1980 Code 99.08) 185.09 TAX PAID TRANSIENT GUEST; FALSE EVIDENCE OF TAX-EXEMPT STATUS. No transient guest shall refuse to pay the full and exact tax as required by this chapter, or present to the vendor false evidence indicating that the lodging as furnished is not subject to the tax. (1980 Code 99.09) 185.10 VENDOR TO COLLECT TAX; PROHIBITION AGAINST REBATES. No vendor shall fail to collect the full and exact tax as required by this chapter. No vendor shall refund, remit or rebate to a transient guest, either directly or indirectly, any of the tax levied pursuant to this chapter, or make in any form of advertising, verbal or otherwise, any statements which might imply that he is absorbing the tax, or paying the tax for the transient guest by an adjustment of prices, or furnishing lodging at a price including the tax, or rebating the tax in any other manner. (1980 Code 99.10) 185.11 REPORTS FILED; FRAUDULENT REPORTS. (a) No person, including any officer of a corporation or employee of a corporation having control or supervision of or charged with the responsibility of filing returns, shall fail to file any return or report required to be filed by this chapter, or file or cause to be filed any incomplete, false or fraudulent return, report or statement.

(1980 Code 99.11)


185.12 ADMINISTRATIVE CODE 70 (b) If any vendor required to file returns under this chapter fails on two consecutive occasions or on three or more occasions within a twelve-month period, to file such returns when due or to pay the tax thereon, the Finance Director may require such vendor to furnish security in an amount equal to the average tax liability of the vendor for a period of one year, as determined by the Finance Director from a review of returns or other information pertaining to such vendor, which amount shall in no event be less than one thousand dollars ($1,000). The security may be in the form of a payment to be applied to pay the tax due on subsequent returns, or a corporate surety bond, satisfactory to the Finance Director, conditioned upon payment of the tax due with the returns from the vendor. The security shall be filed within ten days following the vendor's receipt of the notice from the Finance Director of its requirements. (1980 Code 99.11; Ord. 05-69. Passed 11-28-05.) (c) A corporate surety bond filed under this section shall be returned to the vendor if, for a period of twelve consecutive months following the date the bond was filed, the vendor has filed all returns and remitted payment therewith within the time prescribed in this chapter. (1980 Code 99.11) 185.12 PERSONAL LIABILITY OF CORPORATE OFFICERS OR EMPLOYEES. If any vendor corporation required to file returns and to remit tax due to the City under the provisions of the chapter, fails for any reason to make such filing or payment, any of its officers charged with the responsibility of filing returns and making payments shall be personally liable for such failure. The dissolution of a corporation shall not discharge an officer's or employee's liability for a prior failure of the corporation to file returns or remit tax due. The sum due for such liability may be collected by assessment in the manner provided in this chapter. (1980 Code 99.12) 185.13 INTENT OF CHAPTER. It is the intent of this chapter to levy the excise tax of six percent (6%) on transactions by which lodging by a hotel is or is to be furnished to transient guests as referred to authorized by Ohio R.C. 5739.02(C). Accordingly, this chapter shall be construed to effectuate those purposes and so as to be consistent with any requirement of law compliance with which is a prerequisite to the validity of the tax intended to be levied hereby. (1980 Code 99.13) 185.99 PENALTY. Whoever violates any provision of this chapter is guilty of a second degree misdemeanor and fined not less than three hundred fifty dollars ($350.00) nor more than seven hundred fifty dollars ($750.00) for the first offense. For each subsequent offense such person shall, if a corporation, be guilty of a misdemeanor of the first degree and shall be fined not less than two thousand dollars ($2,000) nor more than five thousand dollars ($5,000), or if an individual, or a member of a partnership, firm or association, be guilty of a first degree misdemeanor and fined not less than five hundred dollars ($500.00) nor more than one thousand dollars ($1,000) or imprisoned not more than sixty days or both. (Ord. 05-69. Passed 11-28-05.)

71 CHAPTER 189 Motor Vehicle License Tax 189.01 Definition. 189.02 Levy of annual tax; rate. CROSS REFERENCES Authority to levy - see Ohio R.C. 4504.04, 4506.172 189.01 DEFINITION. For the purpose of this chapter the following definition shall apply unless the context clearly indicates or requires a different meaning. "Motor vehicle" means any and all vehicles included within the definition of motor vehicle in Ohio R.C. 4501.01 and 4505.01. (1980 Code 80.01) 189.02 LEVY OF ANNUAL TAX; RATE. (a) There is hereby levied an annual license tax upon the operation of motor vehicles on the public roads or highways pursuant to Ohio R.C. 4504.172, for the purposes of paying the costs and expenses of enforcing and administering the tax provided for in this section; to provide additional revenue for the purposes set forth in Ohio R.C. 4504.06; 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 on each and every motor vehicle, the district of registration of which as defined in Ohio R.C. 4503.10, is in this City. (c) The tax imposed by this chapter shall apply to and be in effect for the registration year commencing January 1 of each year and shall continue in effect and application during each registration year thereafter. (d) The tax imposed by this chapter shall be paid to the State Registrar of Motor Vehicles or to a Deputy Registrar at the time application for registration of a motor vehicle is made as provided in Ohio R.C. 4503.10. (e) All moneys derived from this tax shall be used by the City for the purposes specified in subsection (a) above. (1980 Code 80.02)

73

TITLE ELEVEN - Fees Chap. 190. Municipal Fees.

CHAPTER 190 Municipal Fees

190.01 Enactment of chapter. 190.02 Amendments; fee schedule adopted. 190.03 Financial hardship or inequity; fees decreased or waived. 190.04 Economic development; fees decreased or waived. 190.05 Fees are in addition to other fees or costs. 190.06 Collection of fees.

190.07 Annual review of fees; adjustment or termination of fees. 190.08 Fee charged by state or county governmental unit to be fee changed by City. 190.09 Conflict. 190.10 Invalidity; severability. Exhibit A, B

190.01 ENACTMENT OF CHAPTER. This Council finds that creating one Code chapter whereby the public can locate all fees charged for services is in the best interest of the City and its residents. City Council hereby enacts Chapter 190, Municipal Fees, of the Codified Ordinances of the City. (Ord. 08-35. Passed 8-25-08.) 190.02 AMENDMENTS; FEE SCHEDULE ADOPTED. As a result of enacting Chapter 190, Council hereby: (a) Amends or repeals Code sections contained in Section 2 of original Ordinance

08-35, or in Exhibit A, attached to original Ordinance 08-35 and incorporated herein, to read as provided in Exhibit A;

(b) Adopts the fee schedule in Exhibit B, attached to original Ordinance 08-35 and which, entitled “Municipal Fee Schedule”, shall hereinafter be contained in Chapter 190, Municipal Fees, of the City’s Codified Ordinances.

(Ord. 08-35. Passed 8-25-08.)


190.03 ADMINISTRATIVE CODE 74 190.03 FINANCIAL HARDSHIP OR INEQUITY; FEES DECREASED OR WAIVED. Upon a finding of financial hardship or inequity, the City Manager or designee may decrease or waive fee(s) contained in Chapter 190, in an amount not to exceed $1,500 to or for any one person or entity in any one calendar year. Any decrease or waiver requested by any one person or entity in excess of $1,500 shall be subject to approval by City Council. The City Manager or designee shall prescribe written terms and conditions upon which a hardship or inequity waiver shall be granted. (Ord. 19-31. Passed 12-9-19.) 190.04 ECONOMIC DEVELOPMENT; FEES DECREASED OR WAIVED. The City Manager or designee may decrease or waive fees contained in Chapter 190 for the purposes of economic development in an amount not to exceed $10,000 to or for any one entity or project. Any decrease or waiver in excess of $10,000 for economic development purposes, to or for any one entity or project, is subject to approval by City Council. The waiver of any fees for economic development purposes must be in compliance with the Constitution and the laws of the State of Ohio. (Ord. 19-31. Passed 12-9-19.) 190.05 FEES ARE IN ADDITION TO OTHER FEES OR COSTS. Fees charged herein are in addition to any other provisions required in the City’s Codified Ordinances for providing inspections, permits and service, such as, but not limited to, bonding, registration and licensing. (Ord. 08-35. Passed 8-25-08.) 190.06 COLLECTION OF FEES. If fees are not collected at the time of application, or by the time a service has been provided, the City has the right to pursue collection of any of the fees charged by the City, including certification of amounts owing to the County Auditor to be placed as a lien on real property, remittance to a collection service, or any other appropriate and legal pursuit of payment. (Ord. 08-35. Passed 8-25-08.) 190.07 ANNUAL REVIEW OF FEES; ADJUSTMENT OR TERMINATION OF FEES. The City Manager, shall review annually the fees contained in Chapter 190 and shall make such recommendations to City Council, for modification(s) by Resolution of Council, as the City Manager may deem reasonable and appropriate. All fees and fee amounts remain unchanged until such time as increased, decreased or repealed by City Council. However, no provision in this chapter shall prevent or prohibit City Council, prior to the next annual review, from adjusting fees, terminating fees, or enacting legislation or additional fees. (Ord. 19-31. Passed 12-9-19.) 190.08 FEE CHARGED BY STATE OR COUNTY GOVERNMENTAL UNIT TO BE FEE CHARGED BY CITY. Notwithstanding any provision herein, any portion of a municipal services fee, collected now or in the future, and comprised in whole or in part by a fee charged by a state or county governmental unit or agency, shall automatically become a fee chargeable by the City and listed

in Chapter 190 and shall automatically increase, decrease or terminate as mandated by the state or county governmental unit or agency that charges the fee. (Ord. 08-35. Passed 8-25-08.)


75 Municipal Fees Exhibit A 190.09 CONFLICT. In the event of a conflict between any provision of Chapter 190, Municipal Fees, and any other section of the City’s Codified Ordinances regarding the imposition of a fee and/or the fee amount, the provisions of Chapter 190 shall prevail. Provisions of the Codified Ordinances requiring the imposition of a fee not contained in Chapter 190, and which fee is addressed in another or other sections of the City’s Codified Ordinances, shall continue to be governed by those other sections. (Ord. 08-35. Passed 8-25-08.) 190.10 INVALIDITY; SEVERABILITY. If the imposition of any fee listed in Chapter 190, or the application thereof to any person or circumstance is held invalid, such invalidity does not affect the other provisions of the Chapter or related sections which can be given effect without the invalid provision or application, and to this end the provisions are severable. (Ord. 08-35. Passed 8-25-08.)

EXHIBIT A FEES FOR OTHER THAN OWNER-OCCUPANT

OF SINGLE FAMILY RESIDENTIAL PROPERTY (i.e., Business Owner or Occupant, Builder or Developer)

PERMIT OR TYPE OF WORK FEE

ELECTRIC PERMIT FEES (formerly Section 1309.01)

Electrical inspection and permit fee $60.00

Wiring (does not include junction boxes)

For first outlet box, fixture, switch or receptacle $5.00

For each additional outlet $0.50

Alterations - for additional outlets on installations where service equipment is not to be inspected

For first outlet $5.00

For each additional outlet $0.50

Footlights - charged as part of wiring above

Domestic heat regulating equipment $5.00

For each furnace using electric service for heating $10.00

Electric Signs and/or Display Lighting Installations $60.00

Motors, generators and rectifier $4.00

Permanent or temporary service permit fee for service up to and including 100 AMP

$40.00

For service in excess of 100 AMP, there shall be an additional charge for each increase of 50 AMPS

$5.00


Exhibit A ADMINISTRATIVE CODE 76

PERMIT OR TYPE OF WORK (Cont.) FEE (Cont.)

HEATING, VENTILATING, AIR-CONDITIONING PERMIT FEES (formerly 1309.02)

Heating 60,000 BTU/hr and up to 17,585 W input $50.00

60,001 to 100,000 BTU/hr and 17,586 to 29,308 W input $67.59




For each additional 100,000 BTU/hr or part thereof, or for each additional 29,308 W or part thereof, add

$17.50

Unit heater and infrared generator $50.00

Recessed wall heater and thru-the-wall heater $50.00

Space heater and floor furnace $50.00

Furnace and boiler replacement $50.00

Hot water heater replacement $50.00

Fireplace-stove, either free standing or constructed exposed against or within a wall

$50.00

Alterations or additions to any existing heating system or combination of heating systems

$50.00

Ventilating

Exhaust fan vented to outside $50.00

Range hood $30.00

Mechanical ventilating system

Up to 1000 cfm $25.00

1001 to 5000 cfm $50.00

5001 to 10,000 cfm $75.00

Each additional 10,000 cfm, add $25.00

Refrigeration and Air Conditioning

Up to and including 60,000 BTU/hr $50.00

Above 60,000 and under 135,000 BTU/hr $75.00


77 Municipal Fees Exhibit A


HEATING, VENTILATING, AIR-CONDITIONING PERMIT FEES (formerly 1309.02) (Cont.)

Refrigeration and Air Conditioning (cont.)

Fifteen HP but not including thirty HP $100.00

Thirty HP but not including fifty HP $125.00

Fifty HP but not including seventy-five HP $150.00

Seventy-five HP and above $175.00

Alterations or additions to any existing refrigeration system or combination of systems

$25.00

Heat Pumps

Up to and including five tons $75.00

Above five tons but not including ten tons $87.50

Ten tons but not including fifteen tons $100.00

Fifteen tons but not including thirty tons $112.00

Thirty tons but not including fifty tons $125.00

Fifty tons $150.00

For each additional ten tons or fraction thereof, over 50 tons, add $25.00

BUILDING PERMIT FEE (formerly 1309.03)

One-family, two-family and three-family dwellings

Up to 1500 sq. ft. $50.00

1501-2000 sq. ft. $80.00

2001-2500 sq. ft. $90.00

2501 sq. ft. and over $100.00

Additions to existing dwellings $50.00

Garages and accessory buildings $50.00

All other buildings and any additions thereto $50.00

Parking lot or similar type facility when not constructed at time of issuing initial building permit

$50.00




BUILDING ALTERATION PERMIT FEE (formerly 1309.04)

For dwellings $50.00

For all other buildings, the minimum alteration fee $50.00

Siding $25.00

SIGN PERMIT FEES (formerly 1309.05)

Electrical signs $150.00

Nonelectrical signs $100.00

Temporary Signs $35.00

MISCELLANEOUS FEES (formerly 1309.06)

Accessory structure $50.00

Fence $75.00

Demolition permit $100.00

Occupancy permit $75.00

Temporary Certificate of Occupancy $100.00

Antenna tower $50.00

Sidewalk-Driveway-Approach $75.00

A three percent (3%) State of Ohio surcharge shall be added to commercial permits

3%

A one percent (1%) State of Ohio surcharge shall be added to residential permits

1%

Replacement building cards $50.00

Decks $100.00

Fire Suppression $150.00

Driveway Apron

Residential $100.00

Commercial $200.00

Gas Line Inspection/testing $75.00

Reinspection Fees $75.00




MISCELLANEOUS FEES (formerly 1309.06)

Roof inspection for repair work

Single dwelling $50.00

Multiple Dwelling $30.00 per unit

Commercial Bldg. Up to 5,000 sq. ft. $75.00

Each additional 10,000 sq. ft. $20.00

Expedited Review Fee - Residential $275.00

Commercial $550.00

FEES FORMERLY IN ZONING CODE

Zoning Certificates

Single-family dwelling $50.00

Two-family dwelling $65.00

Multiple dwelling $70.00

Each additional family unit in excess of three $10.00

Maximum fee for a multiple dwelling unit $300.00

Commercial, Industrial or Institutional $60.00

Mobile Home Park $65.00

Change in use of land $50.00

Sketch Plan $750.00

Rezoning

Single family <5 acres1 $1,000.00

Preliminary Plan (PUD/PND/M-5/B-5) $2,000.00

All other zoning districts $3,000.00

M-5/B-5/PUD/PND Final Development Plan $1,000.00

PUD/PND Modification:

Residential $250.00

Commercial $500.00 1 If five or more acres, fee for all other zoning districts’ applies. Exhibit A ADMINISTRATIVE CODE 80


FEES FORMERLY IN ZONING CODE (cont.)

Preliminary Plat - Residential $650.00

Each additional lot > 100 lots $20.00

Commercial/Industrial $1,500.00

Plus per acre $20.00

Final Plat - Residential $900.00

Each additional lot >50 $20.00 per lot

Commercial/industrial $1,500.00

Plus per acre $20.00 per acre

Lot Split - Residential $300.00

Commercial/Industrial $750.00

Cemetery Road Corridor Overlay District $850.00

Limited Overlay $750.00

Parking Lot Alteration/Expansion $250.00

Significant Architect, Change (Old Hilliard District) $250.00

All other reviews (including minor architect, change in Old Hilliard District) $100.00

Conditional Use (P&Z and BZA)

Residential $400.00

Non-Residential $600.00

Temporary Use

Within Old Hilliard District $200.00

All others $300.00


Administrative Appeal


Single Family Development (not in Old Hilliard District) $300.00

All Others $300.00




Variance


Single Family Development (not in Old Hilliard District) $300.00

All others $1,000.00

Graphics Variance Application Fee

Within Old Hilliard District - one sign $150.00

Single Sign Variance - (not in Old Hilliard District) $200.00

Graphics Plan or Package - 2-3 signs, any district $500.00

Graphics Package - 4 or more sign variances, any district $750.00

Erection of sign prior to obtaining permit (any district) twice the sign permit fee

Floodplain Development $200.00

Floodplain Letter of Interpretation $100.00

Alley, street or easement vacation (at request of property owner) $200.00

Annexation Review (payment due prior to any Council legislation introduced)

- Less than ten acres $400.00

- > ten acres but < 25 acres $525.00

- > 25 acres $650.00

Table /postpone any application (before any Board, Commission or City Council)

- fee applies when request for tabling or postponement is at the request

of the applicant.

*First request w/in Old Hilliard District $100.00

Existing Single Family $100.00

All others same as original fee





*Second Table/Postponement


Existing Single Family $200.00

All others 1.5 times original application fee

*Third plus table/postponement


Existing single family $300.00

All others twice the original application fee

Zoning Conformation Letter $25.00

Zoning Clearance Letter $175.00

Working without permit twice the required permit fee

After hours inspection $55.00 per hour, two hr. min.

Pavement drilling inspection, if needed $38.00

Tree permit $15.00

MISCELLANEOUS FEES

Alarm Permits 2 (Section 709.02(c))

$25.00/two yrs.

Amusement Arcade License (Section 717.02(a)) $500.00/ year

Coin-operated amusement device license (Section 717.02(b)) $25.00/year

2 Waived for permit holders sixty-five years of age and older per 709.02




MISCELLANEOUS FEES (Cont.)

Contractors (per Chapter 729) $75.00/year

Hotels, Motels permits $250/yr@< 100 rooms

(Section 731.03) $2.00/room over 100

Hotels, motels re-inspections $100.00 each visit

(Section 731.99(f) + charges incurred by City

Transient Vendors License $25.00/year

Individual Transient Vendors background check $5.00 + costs to conduct background check

Rights of Way Certificate of Registration (Section 907.06.1) 3 $2,000.00

Rights of Way Construction Permits (Section 907.17.4) 4 plus drilling inspection if necessary

$100.00 per permit

Rights of Way Minor Maintenance Permit (Section 907.19.4) 5 Plus drilling inspection if necessary

$50.00 per permit

Small Cell Facility Collocation Request for Consent $250.00/per small cell facility collocation request

Wireless Support Structure Request for Consent $250.00/per wireless support structure request

Yearly Rights of Way Occupancy Fee (Section 907.08.1) $2000.00 or $4000.00/per year

Collocation Yearly Fee (on City’s owned Wireless Support Structure)

$200.00 per collocation

Water tap permit (Section 945.08) $100.00 per tap

Water Shortages - Reinstatement fee (Section 945.14) $25.00 3 Modification is subject to Section 4939.05(E) of the Ohio Revised Code, requiring 45 days notice to PUCO of a public way ordinance. 4 Video Service Providers are exempt from this permit fee provided it pays a Video Service Provider Fee to the City pursuant to Section 1332.32 of the Ohio Revised Code, and the exemption is effective only to the extent that the work performed pursuant to the permit is for video service(s). If a portion of the work performed is not related to the provision of video service, that portion of the permit fee shall be paid on a pro-rata basis.

5 Same as footnote 3 above.




MISCELLANEOUS FEES (cont.)

Water Shortages - Reinstatement fee (Section 945.14)

$25.00

Water System Capacity Charge (Section 945.15)

Diameter of Domestic Water Tap - inches

Water Capacity Charge

.75 $3,267

1.0 $6,371

1.5 $11,786

2.0 $20,625

3.0 $34,031

4.0 $51,047

6.0 $102,094

8.0 $178,664

10.0 $267,996

12.0 $334,995

16.0 $368,494

Water Main Front Foot Connection Charge (Section 945.16)

$10.00 per front ft.

Private Sewage Disposal Permit (Section 949.03(b))

$25.00 per application

Sewer Tap Fee (Section 949.20) $250.00 each sep. bldg. plus 20% surcharge

(Section 949.20) $150.00 per living or bus. unit w/in a bldg. in excess of one

Sewerage System Capacity Charge (Section 949.22)


Sewer Capacity Charge

.75 $2,199

1.0 $4,508

1.5 $9,016

2.0 $15,778





Sewer Capacity Charge

3.0 $31,556

4.0 $47,333

6.0 $104,134

8.0 $182,234

10.0 $282,463

12.0 $395,448

16.0 $434,992

Sewer Tap Frontage Fees (Section 949.27) 6

$10.00 per front ft.

Solid Waste Collection Fees (Section 975.06) 7

50% per residential unit = to amount charged to City by City’s hauling contractor

Dish-type satellites $25.00 per appl.

Sexually Oriented Business License $300.00 $150.00 yr. renewal

Sexually Oriented Business Operator’s License

$250.00 initial fee $100.00 yr. renewal

Sexually Oriented Business Employee Licenses

$100.00 initial fee $50.00 renewal

Public Improvement Inspection Fee 10%

Public Improvement Plan Review Fees 4%

Plan Review of Private Improvements 2%

Sign Erectors’ Registration Permit $75.00/yearly 6 Measured as determined in Section 949.27(a) and (b). 7 See Section 975.06(b) and (c) for senior citizens and hardship cases.





Floodplain Development Permit (Section 1323.02(g)) 8

$200.00

Landscape Plan review (Section 1331.08) $25.00 residential per lot $100.00 commercial per lot $250.00 PND, PUD, M-5, B-5, less than 5 acres, plus $25 per acre over 5 acres but less than 20 acres; 20 acres and over, $650.00.

Fireworks Permit $50.00 plus costs of investigation

Water commodities charge 14.25% of water commodity charges imposed by City of (Ordinance 06-86) Columbus for Hilliard residents

Sewer commodities charge 10% of sanitary sewer commodity charges imposed by City (Ordinance 06-86) of Columbus for Hilliard residents

Stormwater Management Service Charge $1.95 per month per ERU

8 Additional costs as may be required under Section 1323.02(g). (Res. 08-R-41. Passed 12-8-08; Ord. 09-63. Passed 12-21-09; Ord. 10-14. Passed 3-22-10; Ord. 10-29. Passed 8-23-10; Ord. 12-22. Passed 5-14-12; Res. 16-R-44. Passed 2-27-17; Res. 18-R-42. Passed 6-25-18.)

87 Municipal Fees Exhibit B

EXHIBIT B Hilliard Homeowner Project Permit Fees

Applies only to Owner-Occupied Single family Residential Property

Notarized Homeowner Statement Required with Application

DIVISION PERMIT TYPE DESCRIPTION FEE

Building MISC Antenna/Satellite Dish 1 inspection & plan review/mailing $0

Building MISC Approach 1 inspection & ROW check $0

Building BLDG Basement Finish includes certificate of occupancy temp/perm 3 inspections & plan review $0

Building DECK Deck (no roof or pergola) includes certificate of occupancy temp/perm 3 inspections & plan review $0

Building ELEC Electrical 2 inspections $0

Building MISC Fence 1 inspection & plan review $0

Building MISC Gas Line Permit 1 inspection & plan review $0

Building HVAC HVAC 2 inspections $0

Building MISC Private Driveway Expansion 1 inspection & plan review $0

Building MISC Private Driveway Other (only if over 30" above grade) 1 inspection & plan review $0

Building MISC Private Sidewalk (only if over 30" above grade) 1 inspection $0

Building MISC Public Sidewalk-exact replacement only 1 inspection & ROW check $0

Building BLDG Remodel - Alteration includes certificate of occupancy temp/perm 3 inspections & plan review $0

Building MISC Replacement Building Cards NA $0


Exhibit B ADMINISTRATIVE CODE 88

EXHIBIT B (Cont.)

DIVISION PERMIT TYPE DESCRIPTION FEE

Building MISC Roofing 1 inspection $0

Building MISC Siding application only $0

Building ZONING Single Family Zoning Certificate NA $0

Building MISC Structures 200 sft or less includes certificate of occupancy temp/perm 3 inspections & plan review $0

Building REINSPECTION Reinspection Fee NA $0

Building STATE State Surcharge of 1% -per OBBS 02.14.2017 not applicable to $0 permit NA

Building MISC Admn - After Hours Inspection (by City Staff only) at CBO’s discretion $0 (Res. 16-R-44. Passed 2-27-17.)