§ 311-73. Interest, Fees, Charges and Civil Penalties for Tax Years Beginning Prior to January 1, 2016.  


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  • (a)

    All taxes imposed and all monies withheld or required to be withheld by employers under the provisions of this chapter and remaining unpaid after they become due shall bear simple interest at the rate prescribed annually by the tax commissioner of the State of Ohio in accordance with the formula set forth in Section 5703.47 of the Ohio Revised Code. The interest rate(s) charged shall be the interest rate(s) in effect at the time(s) the delinquent taxes were due.

    (b)

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

    (i)

    For failure to pay taxes due, other than taxes withheld: One and one-half percent (1.5%) per month or fraction thereof that the amount remains past due.

    (ii)

    For failure to remit taxes withheld from employees pursuant to Section 311-23 and owners of pass-through entities pursuant to Section 311-29: Five percent (5%) per month or fraction thereof that the amount remains past due.

    (iii)

    For failure to make and file a return with the tax commissioner pursuant to Sections 311-23, 311-41, 311-51, or 311-99: Fifty dollars ($50) per return.

    (c)

    In addition to interest as provided in subsection (a) hereof and penalties as provided in subsection (b) hereof, a penalty of one-half percent (0.5%) of the municipal income tax required to be withheld and remitted by an employer may be imposed on employers who are required to remit payment of withholding taxes electronically and who fail to do so.

    (d)

    Exceptions. A penalty shall not be assessed on an additional tax assessment made by the tax commissioner when the municipal income tax return has been filed in good faith and the tax paid thereon within the time prescribed by the tax commissioner; and 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 municipal income tax return is filed and the additional tax is paid within three (3) months after the final determination of the federal tax liability.

    (e)

    Upon recommendation of the tax commissioner, the director of finance may abate penalty or interest, or both, under uniform guidelines adopted by the board of review.

(Ordained by Emer. Ord. No. 363-2015, § 2, eff. Jan. 1, 2016)