CODIFIED ORDINANCE

DELPHOS, OHIO

TITLE NINE - Taxation

Chapter 181 Income Tax

______________________________________________________________________________

CHAPTER 181

Income Tax

181.01 Purpose. 181.10 Interest and penalties

181.02 Definitions. 181.11 Collection of unpaid taxes; refunds

181.03 Imposition of tax. of overpayments.

181.04 Effective period. 181.12 Board of Review

181.05 Return and payment of tax. 181.13 Allocation of funds.

181.06 Collection at source. 181.14 Credit for tax paid to another

181.07 Declaration. Municipality.

181.08 Duties of the Administrator. 181.15 Severability.

181.09 Investigative powers of the 181.16 Collection of tax after termination

Administrator. Of the chapter.

181.99 Penalty.

CROSS REFERENCES

Payroll deductions - see Ohio R.C. 9.42

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

State income taxes - see Ohio R.C. Ch. 5747

______________________________________________________________________________

181.01 PURPOSE.

To provide funds for the purpose of improving the Municipal sewerage treatment facilities and improving the sewer system and to support the General Fund of the City, there shall be, and is hereby, levied a tax on salaries, wages, commissions and other compensation, and on net profits as hereinafter provided. (Ord. 1984-39. Passed 12-11-84.)

181.02 DEFINITIONS

As used in this chapter the following words shall have the meaning ascribed to them in this section, except as and if the context clearly indicates or requires a different meaning.

(a) “Administrator” means the individual designated by this chapter, whether appointed or elected, to enforce and administer the provisions of this chapter.

(b) “Association” means a partnership, limited partnership, or any other form of unincorporated enterprise, owned by two or more persons.

(d) “Business” means an enterprise, activity, profession or undertaking of any nature conducted for profit or ordinarily conducted for profit, whether by an individual, partnership, association, corporation or any other entity, including but not limited to the renting or leasing of property, real, personal or mixed.

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

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

(g) “Employer” means an individual, partnership, association, corporation, governmental body, unit or agency, or any other entity, whether or not organized for profit, who or that employs one or more persons on a salary, wage, commission, or other compensation basis. When the employer is a corporation, the officer or employee of the corporation 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 chapter. The dissolution of a corporation does not discharge an officer’s or employee’s liability for a prior failure of the corporation to file returns or pay tax due.

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

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

(j) “Net Profits” means a net gain from the operation of a business, profession, enterprise or other activity after provision for all ordinary, reasonable and necessary expenses either paid or accrued in accordance with the accounting system used by the taxpayer for Federal income tax purposes, without deduction of taxes imposed by this chapter; Federal, State and other taxes based on income; exclusive of the amount of State franchise tax computed on the net worth basis; and in the case of an association, without deduction of salaries paid to partners, and other owners; and otherwise adjusted to the requirements of this chapter.

(k) “Nonresident” means an individual domiciled outside the City of Delphos, Ohio.

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

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

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

(o) “Resident” means an individual domiciled in this municipality.

(p) “Resident unincorporated business entity” means an unincorporated business entity having an office or place of business within this municipality.

(q) “Taxable income” means wages, salaries and other compensation paid by an employer or employers before any deductions and/or the net profits from the operation of a business, profession or other enterprise or activity adjusted in accordance with the provisions of this chapter.

(r) “Taxable year” means the calendar year, or the fiscal year upon the basis of which the net profits are to be computed under this chapter and, in the case of a return for a fractional part of a year, the period for which such return is required to be made.

(s) “Taxpayer” means a person, whether an individual, partnership, association, or any corporation or other entity, required hereunder to file a return or pay a tax.

(t) The singular includes the plural, and the masculine includes the feminine and the neuter.

(Ord. 1984-39. Passed 12-11-84.)

181.03 IMPOSITION OF TAX

(a) Subject to the provisions of Section 181.15, an annual tax for the purposes specified in Section 181.01 hereof shall be imposed on or after January 1, 1990 at the rate of one and one-half percent (1.5%) per annum upon the following:

(1) On all salaries, wages, commissions and other compensation earned during the

effective period of this chapter by residents of the City.

(2) On all salaries, wages, commissions and other compensation earned during the

effective period of this chapter by nonresidents for work done or services

performed or rendered in the City.

(3) A. On the portion attributable to the City, of the net profits earned during the

effective period of this chapter of all resident unincorporated businesses,

professions or other entities, derived from sales made, work done, services

performed or rendered and business or other activities conducted in the

City.

B. On the portion of the distributive share of the net profits earned during

the effective period of this chapter of a resident partner or owner of a

resident unincorporated business entity not attributable to the City, and not

levied against such unincorporated business entity by the City.

(4) A. On the portion attributable to the City of the net profits earned during the

effective period of this chapter of all nonresident unincorporated businesses,

professions or other entities, derived from sales made, work done or

services performed or rendered and business or other activities conducted in

the City, whether or not such unincorporated business entity has an office

or place of business in the City.

B. On the portion of the distributive share of the net profits earned during the

effective period of this chapter of a resident partner or owner of a

nonresident unincorporated business entity not attributable to the City and

not levied against such unincorporated business entity by the City.

(5) On the portion attributable to the City of the net profits earned during the

effective period of this chapter of all corporations derived from sales made,

work done, services performed or rendered and business or other activities

conducted in the City, whether or not such corporations have an office or place

of business in the City.

(b) The portion of the net profits attributable to the City, of a taxpayer conducting a

business, profession or other activity both within and without the boundaries of the City shall be

determined as provided in Ohio R.C. 718.02 and in accordance with the rules and regulations

adopted by the Administrator pursuant to this chapter.

effective date of “first” ordinance permitting loss carry-forwards allocable to the

City may be applied against the portion of the profit of succeeding year(s) allocable

to the City, until exhausted but in no event for more than five taxable years. No

portion of a net operating loss shall be carried back against net profits of any prior

year.

(2) The portion of a net operating loss sustained shall be allocated to the City in the same manner as provided herein for allocating net profits to the City.

(3) The Administrator shall provide by rules and regulations the manner in which such

net operating loss carry-forward shall be determined.

(d) (1) Filing of consolidated returns may be permitted, required or denied in accordance

with rules and regulations prescribed by the Administrator.

(2) In the case of a corporation that carries on transactions with its stockholders or with other corporations related by stock ownership, interlocking directorates, or some

other method, or in case any person operates a division, branch, factory, office,

laboratory or activity within the City constituting a portion only of its total business

the Administrator shall require such additional information as he may deem

necessary to ascertain whether net profits are properly allocated to the City. If the

Administrator finds net profits are not properly allocated to the City by reason of

transactions with stockholders or with other corporations related by stock

ownership, interlocking directorates, or transactions with such division, branch,

factory, office, laboratory or activity or by some other method, he shall make such

allocation as he deems appropriate to produce a fair and proper allocation of net

profits to the City.

(e) The tax provided for herein shall not be levied upon the military pay or allowances of

members of the armed forces of the United States, or upon the net profits of any civic, charitable,

religious, fraternal or other organization specified in Ohio R.C. 718.01 to the extent that such net

profits are exempted from municipal income taxes under such section. (Ord. 1984-39. Passed

12-11-84; Ord. 1989-45. Passed 11-28-89.)

181.04 EFFECTIVE PERIOD

The income tax shall be levied, collected and paid with respect to the salaries, wages,

commissions and other compensation, and with respect to the net profits of businesses, professions

or other activities earned on and after January 1, 1990. (Ord. 1989-45. Passed 11-28-89.)

181.05 RETURN AND PAYMENT OF TAX

(a) Each taxpayer, except as herein provided, shall, whether or not a tax be due thereon, make and file a return on or before April 30 of the year following the effective date of this section, and on or before April 30 of each year hereafter. When the return is made for a fiscal year or other period different from the calendar year, the return shall be filed within four months from the end of such fiscal year or period. The Administrator is hereby authorized to provide by regulation that the return of an employer or employers, showing the amount of tax deducted by the employer or employers from the salaries, wages, commissions or other compensation of an employee, and paid by him or them to the Administrator shall be accepted unless otherwise specified as the return required of any employee whose sole income subject to tax under this chapter, is such salary, wages, commission, or other compensation.

(b) The return shall be filed with the Administrator on a form or forms furnished by or

obtainable upon request from such Administrator setting forth:

(1) The aggregate amounts of salaries, wages, commissions and other

compensations earned and gross income from business, profession or other

activity, less allowable ordinary, reasonable and necessary expenses incurred in

the acquisition of such gross income earned during the preceding year and

subject to such tax;

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

and

(3) Such other pertinent statements, information returns, or other information as

the Administrator may require.

of the taxpayer for a period of not to exceed six months, or one month beyond any extension

requested of or granted by the Internal Revenue Service for the filing of the Federal Income Tax Return. The Administrator may require a tentative return accompanied by payment of the amount of tax shown to be due thereon by the date the return is normally due. No penalty shall be assessed in those cases in which the return is filed and the final tax paid within the period as extended.

(d) (1) The taxpayer making a return shall, at the time of the filing thereof, pay to the

Administrator the amount of taxes shown as due thereon; provided, however, that

where any portion of the tax so due shall have been deducted at the source

pursuant to the provisions of Section 181.06, or where any portion of the tax has

been paid by the taxpayer pursuant to the provisions of Section 181.07, or where

an income tax has been paid to another municipality, credit for the amount so paid

in accordance with Section 181.14 thereof, 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 such return.

(2) A taxpayer who has overpaid the amount of tax to which the City is entitled under

the provisions of this chapter may have such overpayment applied against any

subsequent liability hereunder or, at his election indicated on the return, such

overpayment, or part thereof shall be refunded; provided that no additional taxes or

refunds of less than one dollar ($1.00) shall be collected or refunded.

(e) (1) Where necessary an amended return must be filed in order to report additional

income and pay any additional tax due, or claim a refund of tax overpaid, subject to

the requirements and/or limitations contained in Section 181.11 and 181.14. Such

amended returns shall be on a form obtainable on request from the Administrator.

A taxpayer may not change the method of accounting or apportionment of the net

profits after the due date for filing the original return.

(2) Within three months from the final determination of any federal tax liability

affecting the taxpayer’s tax liability, to the City, such taxpayer shall make and file

an amended City return showing income subject to the City tax based upon such

final determination of federal tax liability, and pay any additional tax shown due

thereon or make claim for refund of any overpayment. (Ord. 1984.39.

Passed 12-11-84.)

181.06 COLLECTION AT SOURCE.

(a) In accordance with rules and regulations prescribed by the Administrator, each

employer within or doing business within the City shall deduct at the time of the payment of such

salary, wage, commission or other compensation, the tax of one and one-half percent (1.5%) of the gross salaries, wages, commissions or other compensation due by the employer to the employee or the tips or gratuities reported to such employer by each employee for social security or Federal income tax purposes 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 Administrator the amount of taxes so deducted. Such returns shall be on a form or forms prescribed by or acceptable to the Administrator and shall be subject to the rules and regulations prescribed therefor by the Administrator. Such employer shall be liable for the payment of the tax required to be deducted and withheld, whether or not such taxes have in fact been withheld. (Ord. 1989-45.

Passed 11-28-89.)

(b) Such employer in collecting the tax shall be deemed to hold the same, until payment is made by such employer to the City, as a Trustee for the benefit of the City and any such tax collected by such employer from his employees shall, until the same is paid to the City be deemed a trust fund in the hands of such employer.

(c) On or before January 31 of each year beginning with the year 1985, each employer shall file a withholding return setting forth the names and addresses of all employees from whose compensation the tax was withheld during the preceding calendar year and the amount of tax withheld from his employees and such other information as may be required by the Administrator. All payments not subject to withholding shall be reported on a form required by the Administrator.

(d) The Tax Administrator for good cause may require immediate returns and payments to be submitted to his office. (Ord. 1984-39. Passed 12-11-84.)

181.07 DECLARATION.

(a) Every person who anticipates any taxable income which is not subject to Section 181.06 hereof, or who engages in any business, profession, enterprise or activity subject to the tax imposed by Section 181.03 hereof, shall file a declaration setting forth such estimated income or the estimated profit or loss from such business activity together with the estimated tax due thereon, if any; provided, however, if a person’s income is wholly from wages from which the tax will be withheld and remitted to the City in accordance with Section 181.06 hereof, such person need not file a declaration.

(b) (1) Such declaration shall be filed on or before April 30 of each year during the life of

this chapter or within four months of the date the taxpayer becomes subject to tax

for the first time.

(2) Those taxpayers reporting on a fiscal year basis shall file a declaration within four

months after the beginning of each fiscal year or period.

Administrator, provided, however, credit shall be taken for City income tax to be

withheld from any portion of such income. In accordance with the provisions of

Section 181.14 hereof, credit may be taken for tax to be paid to or to be withheld

and remitted to another taxing municipality.

(2) The original declaration or any subsequent amendment thereof may be increased or

decreased on or before any subsequent quarterly payment date as provided for

herein.

(d) Such declaration 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 seventh, tenth and thirteenth months after the beginning of the taxable year. Provided, however, that in case an amended declaration has been filed, the unpaid balance shown due thereon shall be paid in equal installments on or before the remaining payment dates.

(e) On or before the last day of the fourth month of the year following that for which such declaration or amended declaration was filed, an annual return shall be filed and any balance which may be due the City shall be paid therewith in accordance with the provisions of Section 181.05 thereof. (Ord. 1984-39. Passed 12-11-84.)

181.08 DUTIES OF THE ADMINISTRATOR.

(a) (1) It shall be the duty of the Administrator to receive the tax imposed by this chapter in

the manner prescribed herein from the taxpayers; to keep an accurate record

thereof; and to report all moneys so received.

(2) It shall be the duty of the Administrator to enforce payment of all taxes owed the

City, to keep accurate records for a minimum of five years showing the amount due

from each taxpayer required to file a declaration and/or make any return, including

taxes withheld, and to show the dates and amounts of payments thereof.

(b) The Administrator is hereby charged with the enforcement of the provisions of this chapter, and is hereby empowered, subject to the approval of the Board of Review, to adopt and promulgate and to enforce rules and regulations relating to any matter or thing pertaining to the collection of taxes and the administration and enforcement of the provisions of this chapter, including provisions for the reexamination and correction of returns.

(1) The Administrator is authorized to arrange for the payment of unpaid taxes, interest

and penalties on a schedule of installment payments, when the taxpayer has proved

to the Administrator that, due to certain hardship conditions, he is unable to pay the

full amount of 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.

(2) Failure to make any deferred payment when due, shall cause the total unpaid

amount, including penalty and interest, to become payable on demand and the

provisions of Section 181.11 and 181.99 shall apply.

(c) In any case where a taxpayer has failed to file a return or has filed a return which does not show the proper amount of tax due, the Administrator may determine the amount of tax appearing to be due the City from the taxpayer and shall send to such taxpayer a written statement showing the amount of tax so determined, together with interest and penalties thereon, if any.

(d) Subject to the consent of the Board of Review or pursuant to regulations approved by the Board, the Administrator shall have the power to compromise any interest or penalty, or both, imposed by Section181.10. (Ord. 1984-39. Passed 12-11-84.)

181.09 INVESTIGATIVE POWERS OF THE ADMINISTRATOR.

(a) The Administrator, or any authorized employee, is hereby authorized to examine the

books, papers, records and federal income tax returns of any employer or of any taxpayer or person subject to, or whom the Administrator believes is subject to the provisions of this chapter for the purpose of verifying the accuracy of any return made, or, if no return was made, to ascertain the tax due under this chapter. Every employer, supposed employer, taxpayer or supposed taxpayer is hereby directed and required to furnish upon written request by the Administrator, or his duly authorized agent or employee, the means, facilities, and opportunity for making such examinations and investigations as are hereby authorized.

(b) The Administrator is hereby authorized to order any person presumed to have knowledge of the facts to appear before him and may examine such person, under oath, concerning any income which was or should have been reported for taxation or any transaction tending to affect such income, and for this purpose may compel the production of books, papers, records and federal income tax returns and the attendance of all persons before him, whether as parties or witnesses whenever he believes such persons have knowledge of such income or information pertinent to such inquiry.

(c) The refusal to produce books, papers, records and federal income tax returns, or the refusal to submit to such examination by any employer or person subject or presumed to be subject to the tax or by any officer, agent or employee of a person subject to the tax or required to withhold tax or the failure of any person to comply with the provision of this section or with an order or subpoena of the Administrator authorized hereby shall be deemed a violation of this chapter, punishable as provided in Section 181.99 hereof.

(d) Any information gained as the result of any returns, investigations, verifications or hearings before the Administrator, required by this chapter or authorized by this chapter shall be confidential and no disclosure thereof shall be made, except for official purposes or as ordered by a court of competent jurisdiction. Any person divulging such information shall be guilty of a misdemeanor and shall be subject to a fine or penalty of not more than five hundred dollars ($500.00) or imprisoned for not more than six months, or both. Each disclosure shall constitute a separate offense.

In addition, any employee of the City who violates the provisions of this section relative to the disclosure of confidential information shall be guilty of an offense punishable by immediate dismissal.

(e) Every taxpayer shall retain all records necessary to compute the tax liability for a period of five years from the date his return is filed, or the withholding taxes are paid. (Ord. 1984-39.

Passed 12-11-84.)

181.10 INTEREST AND PENALTIES.

(a) All taxes imposed and all moneys withheld or required to be withheld by employers under the provisions of this chapter and remaining unpaid after they become due shall bear interest at the rate of one percent (1%) per month.

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

(1) For failure to pay taxes due, other than taxes withheld, one and one-half

percent (1-1/2%) per month or fraction thereof.

(2) For failure to remit taxes withheld from employees, five percent (5%) per

month or fraction thereof.

(c) A penalty shall not be assessed or an additional tax assessment made by the Administrator when a return has been filed in good faith and the tax paid thereon within the time prescribed by the Administrator; provided further that, in the absence of fraud, neither penalty nor interest shall be assessed on any additional tax assessment resulting from a federal audit, providing an amended return is filed and the additional tax is paid within three months after final determination of the federal tax liability.

(d) Upon recommendation of the Administrator, the Board of Review may abate penalty or interest, or both, or upon an appeal from the refusal of the Administrator to recommend abatement of penalty and/or interest, the Board may nevertheless abate penalty or interest, or both.

(Ord. 1984-39. Passed 12-11-84.)

181.11 COLLECTION OF UNPAID TAXES; REFUNDS OF OVERPAYMENTS.

(a) All taxes imposed by this chapter shall be collectible, together with any interest and penalties thereon, by a civil action at law. All additional assessments shall be made and all civil actions to recover municipal income taxes and penalties and interest thereon shall be brought within three years after the tax was due or the return was filed, whichever is later.

(b) Taxes erroneously paid shall not be refunded unless a claim for a refund is made. Claims for refund of municipal income taxes must be brought within the time limitation provided in subsection (a) hereof.

(Ord. 1984-39. Passed 12-11-84.)

181.12 BOARD OF REVIEW.

(a) A Board of Review, consisting of the chairman of the finance committee of Council, a disinterested citizen appointed by the Mayor, and the Director of Law, is hereby created. A majority of the members of the Board shall constitute a quorum. The Board shall adopt its own procedural rules and shall keep a record of its transactions. Any hearing by the Board may be conducted privately and the provisions of Section 181.09 hereof with reference to the confidential character of information required to be disclosed by the chapter shall apply to such matters as may be heard before the Board on appeal.

(b) All rules and regulations and amendments or changes thereof, which are adopted by the Administrator under the authority conferred by this chapter, must be approved by the Board of Review before the same become effective. The Board shall hear and pass on appeals from any ruling or decision of the Administrator, and at the request of the taxpayer or Administrator, is empowered to substitute alternate methods of allocation.

(c) Any person dissatisfied with any ruling or decision of the Administrator which is made under the authority conferred by this chapter may appeal therefrom to the Board of Review within thirty days from the announcement of such ruling or decision by the Administrator, and the Board shall, on hearing, have jurisdiction to affirm, reverse or modify any such ruling or decision, or any part thereof. (Ord. 1984-39. Passed 12-11-84.)

181.13 ALLOCATION OF FUNDS.

The funds collected under the provisions of this chapter shall be deposited on receipt in the Income Tax Account of the City and shall be disbursed by Council as follows:

(a) For the costs and expenses of collecting the taxes levied by this chapter, and the costs

of administering and enforcing the provisions hereof, such part of the funds as may be

necessary.

(b) Fifty percent (50%) of the balance of the revenue shall be used for improving

municipal sewerage treatment facilities and sewer system of the City.

Fund.

(d) Upon completion of subsection (b) such funds shall be used for the separation of the

storm and sanitary sewerage system. (Ord. 1984-39. Passed 12-11-84.)

181.14 CREDIT FOR TAX PAID TO ANOTHER MUNICIPALITY.

(a) When the taxable income of a resident of the City is subject to a municipal income tax in another municipality on the same income taxable, such resident shall be allowed a credit of three-fourths of one percent of gross income taxed by another municipality. (Ord. 1989-45.

Passed 11-28-89.)

(b) A claim for refund or credit under this section shall be made in such manner as the

Administrator may by regulation provide. (Ord. 1984-39. Passed 12-11-84.)

181.15 SEVERABILITY.

If any sentence, clause, section or part of this chapter, or any tax against any individual or any of the several groups specified herein, is found to be unconstitutional, illegal or invalid such unconstitutionality, illegality or invalidity shall affect only such clause, sentence, section or part of this chapter and shall not affect or impair any of the remaining provisions, sentences, clauses, sections or other parts of this chapter. It is hereby declared to be 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. 1984-39. Passed 12-11-84.)

181.16 COLLECTION OF TAX AFTER TERMINATION OF CHAPTER.

(a) This chapter shall continue effective insofar as the levy of taxes is concerned until repealed, and insofar as the collection of taxes levied hereunder and actions or proceedings for collection of any tax so levied or enforcing any provisions of this chapter are concerned, it shall continue effective until all taxes levied hereunder are fully paid and any and all suits and prosecutions for the collecting of such taxes or for the punishment of violations of this chapter shall have been fully terminated, subject to the limitations contained in Sections 181.11 and 181.99 hereof.

(b) Annual returns due for all or any part of the last effective year of this chapter shall be due on the date provided in Sections 181.05 and 181.06 of this chapter as though the same were continuing. (Ord. 1984-39. Passed 12-11-84.)

181.99 PENALTY.

(a) Any person who willfully:

(1) Fails, neglects or refuses to make any return or declaration required by this chapter;

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

(3) Willfully fails, neglects or refuses to pay the tax, penalties or interest imposed by

this chapter; or

(4) Fails, neglects or refuses to withhold the tax from his employees or remit such

withholding to the Administrator; or

(5) Refuses to permit the Administrator or any duly authorized agent or employee to

examine his books, records, papers and federal income tax returns relating to the

income or net profits of a taxpayer; or

(6) Fails to appear before the Administrator and to produce his books, records, papers,

or federal income tax returns relating to the income or net profits of a taxpayer

upon order of subpoena of the Administrator; or

(7) Refuses to disclose to the Administrator any information with respect to the income

or net profits of a taxpayer; or

(8) Fails to comply with the provisions of this chapter, or any order of subpoena of the

Administrator authorized hereby; or

(9) Gives to an employer false information as to his true name, correct social security

number and residence address, or fails to promptly notify an employer of any

change in residence address and date thereof; or

(10)Fails to use ordinary diligence in maintaining proper records of employees

residence address, total wages paid and the City tax withheld, or knowingly gives

the Administrator false information; or

(11)Attempts to do anything whatever to avoid the payment of the whole or any part of

the tax, penalties or interest imposed by this chapter;

shall be guilty of a misdemeanor and shall be fined not more than five hundred dollars ($500.00) or imprisoned not more than six months or both, for each offense.

(b) All prosecutions under this section must be commenced within the time limits set forth

by Ohio R.C. 718.06.