§ 311-184. Information Provided to Tax Administrators Pursuant to Sections 311-180 to 311-195; Confidentiality.

(A)

Any information gained as a result of returns, investigations, hearings, or verifications required or authorized by Sections 311-180 to 311-195 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 Section 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 the City tax administrator with the following information for every taxpayer that filed tax returns with the commissioner under Sections 311-180 to 311-195 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 311-182 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 718.94 of the Revised Code.

(C)

Not later than thirty days after each distribution made to municipal corporations under Section 718.83 of the Revised Code, 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)

The information described under subsections (B) and (C) of this section shall be provided to the individual or individuals designated by the City tax administrator under Section 718.83 of the Revised Code.

(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 municipal corporations to which the taxpayer's net profit is apportioned under section 718.82 of the Revised Code.

(2)

As used in this subsection (E), "properly authorized officer, employee, or agent" means an officer, employee, or agent of a municipal corporation who is authorized by charter or ordinance of the municipal corporation to view or possess information referred to in section 718.13 of the Revised Code.

(F)

(1)

If, upon receiving the information described in division (B) of section 718.91 of the Revised Code or subsection (B) or (C) of this section, a municipal corporation discovers that it has additional information in its possession that could result in a change to a taxpayer's tax liability, the municipal corporation 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 subsection (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 subsection (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 a municipal corporation from filing a writ of mandamus if the municipal corporation believes that the commissioner has violated the commissioner's fiduciary duty as the administrator of the tax levied by the municipal corporation.

(Ordained by Ord. No. 019-2018, § 3, eff. March 22, 2018)