Tax Ordinance

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June 26, 2017 Planning Commission
7:00 p.m. Village Hall



 

July 6th, 2017 Council Meeting
5:30 p.m. Bellville Police Department

July 10th 2017 Cemetery Board
7:00 p.m. Village Hall

July 18th, 2017 Council Meeting
5:30 p.m. Bellville Police Department

July 24th, 2017 Planning Commission
7:00 p.m. Village Hall

Announcements
Saturday June 24, 2017
Public Announcements

Section 1

SECTION 1    AUTHORITY TO LEVY TAX; PURPOSE OF TAX.

(A) To provide funds for the purposes of General Municipal Operations Fund 1000, 75%, Street Maintenance and Repair Fund 2011, 14%, Income Tax Fund 2071, 11%, enlargement of municipal services and facilities. The Village of Bellville hereby levies an annual municipal income tax on income, qualifying wages, commissions and other compensation, and on net profits as hereinafter provided.

Read more: Section 1

Section 10

SECTION 10  SECOND MUNICIPALITY IMPOSING TAX AFTER TIME PERIOD ALLOWED FOR REFUND.

(A) Income tax that has been deposited with the Village of Bellville, but should have been deposited with another municipality, is allowable by the Village of Bellville as a refund but is subject to the three-year limitation on refunds.

Read more: Section 10

Section 11

SECTION 11  AMENDED RETURNS.

 

(A)(1) If a taxpayer’s tax liability shown on the annual tax return for the Village of Bellville 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 Village of Bellville. The amended return shall be filed on a form required by the Tax Administrator.

Read more: Section 11

Section 12

SECTION 12  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.

Read more: Section 12

Section 13

SECTION 13  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.

Read more: Section 13

Section 14

SECTION 14  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.

Read more: Section 14

Section 15

SECTION 15  ADMINISTRATION OF CLAIMS.

(A) As used in this section, "claim" means a claim for an amount payable to the Village of Bellville that arises pursuant to the Village of Bellville’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;

Read more: Section 15

Section 16

SECTION 16  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 Village of Bellville 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.

Read more: Section 16

Section 17

SECTION 17  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 Village of Bellville 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 Village of Bellville or the Tax Administrator.

Section 18

SECTION 18  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 Village of Bellville provided they impose or directly or indirectly address the levy, payment, remittance, or filing requirements of the Village of Bellville.

Read more: Section 18

Section 19

SECTION 19  AUTHORITY OF 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:

Read more: Section 19

Section 2

SECTION 2    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. 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.

Read more: Section 2

Section 20

SECTION 20  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.

Section 21

SECTION 21 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 Village of Bellville, but such appointees may not be employees, elected officials, or contractors with the Village of Bellville at any time during their term or in the five years (which applies only to these two members)  immediately preceding the date of appointment. One member shall be appointed by the Mayor of the Village of Bellville. This member may be an employee of the Village of Bellville, 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.

Read more: Section 21

Section 22

SECTION 22  AUTHORITY TO CREATE RULES AND REGULATIONS.

Nothing in this Chapter prohibits the Village of Bellville Fiscal Officer 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 Village of Bellville 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.

All rules adopted under this section shall be published and posted on the internet.

Section 24

SECTION 24  SAVINGS CLAUSE.

      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  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 would have been adopted had such unconstitutional, illegal or invalid sentence or part hereof, not been included therein.

Section 25

SECTION 25  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 12 and Section 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 5 and Section 4 of this ordinance as though the same were continuing.

Section 26

SECTION 26  RULES AND REGULATIONS FOR INCOME TAX, UNDER AUTHORITY OF ORDINANCE 32-72, ADOPTED.

The Village’s rules and regulations under authority of Ordinance 32-72 are hereby adopted by reference as if set out in full herein. Copies are available through Village offices.

Section 3

SECTION 3    IMPOSITION OF TAX.

The income tax levied by the Village of Bellville at a rate of (1 %) percent is levied on the Municipal Taxable Income of every person residing in and/or earning and/or receiving income in the Village of Bellville,  

Individuals.

(A)  For residents of  the Village of Bellville 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 2 (C) (16)).

Read more: Section 3

Section 4

SECTION 4    COLLECTION AT SOURCE.   

Withholding provisions.

(A) Each employer, agent of an employer, or other payer located or doing business in the Village of Bellville shall withhold an income tax from the qualifying wages earned and/or received by each employee in the Village of Bellville.  Except for qualifying wages for which withholding is not required under Section 3 or division (B)(4) or (6) of this section, the tax shall be withheld at the rate, specified in Section [1(B)(1) ] of this Chapter, of [1]%. 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.   

Read more: Section 4

Section 5

SECTION 5    ANNUAL RETURN; FILING.

(A) An annual Village of Bellville income tax return shall be completed and filed by every individual taxpayer sixteen (16) years of age or older. 

     (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 5 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 Village of Bellville.

Read more: Section 5

Section 6

SECTION 6    CREDITS FOR TAX PAID TO OTHER MUNICIPALITIES.

(A) Every individual taxpayer domiciled in the Village of Bellville 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 against the tax imposed by this Chapter upon satisfactory evidence that tax has been paid to another municipality.  Subject to division (C) of this section, the credit shall not exceed  50%  of the amount obtained by multiplying the income, qualifying wages, commissions, net profits or other compensation subject to tax in the other municipality by  the LOWER of the tax rate in such other municipality OR the tax rate of 1/2%

Read more: Section 6

Section 7

SECTION 7    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 Village of Bellville’s income tax for the current taxable year.

Read more: Section 7

Section 8

SECTION 8    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.

Section 99

SECTION 99  VIOLATIONS; PENALTIES.

(A) Whoever violates Section 17, division (A) of Section 16, or Section 4 by failing to remit Village of Bellville 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 Village of Bellville, the individual is subject to discharge from employment or dismissal from office.

Read more: Section 99

Setion 9

SECTION 9    REQUESTS FOR REFUNDS.

(A) As used in this section, "withholding tax" has the same meaning as in Section 18.

(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:

Read more: Setion 9

Tax Ordinance 2015 and Prior

Income Tax Ordinance 2015 and Prior

Village of Bellville, Ohio
December 3, 2001- December 31, 2015

 
 TABLE OF CONTENTS
 Page
ARTICLE 1
TITLE AND CITATIONS
 1
     
ARTICLE 2  
 CONSTRUCTION OF LANGUAGE AND DEFINITIONS
 2
Section 2.01 
Construction of Language  
 2
Section 2.02 
 Definitions
 3
     
ARTICLE 3 
INCOME TAX LEVY  
 10
Section 3.01 
Mandatory Registration  
 10
Section 3.02  
Authorization of Income Tax Levy  
 10
Section 3.03  
Business Allocation Formula  
 12
Section 3.04 
  Exemptions
 15
     
 ARTICLE 4
COLLECTION AT SOURCE  
 17
Section 4.01 
  Collection of Tax
 17
Section 4.02 
  Employer Responsible for Collection and Holding Tax
 20
Section 4.03 
 Payment Schedule
 21
Section 4.04
  Reconciliation of Tax Withheld
 22
Section 4.05 
  Reports and Informational Returns by Landlords
 23
 Section 4.06
 Payments by Self Employed Individual, Contractor or Sub-Contractor
 23
Section 4.07 
 Monthly and Quarterly Remittance Reports Required
 23
     
 ARTICLE 5
 TAX FILING PROVISIONS
 24
 Section 5.01
  Filing of Return and Payment of Taxes
 24
 Section 5.02
  Late Filing Fee
 29
     
 ARTICLE 6
 DECLARATIONS
 30
 Section 6.01
 Filing of Declaration
 30
 Section 6.02
 Payment Accompanying Declaration
 30
     
 ARTICLE 7
 ADMINISTRATION AND ENFORCEMENT
 32
 Section 7.01
  Authority of Village Clerk
 32
Section 7.02 
 Duties of Village Clerk
 33
     
 ARTICLE 8
 DEPARTMENT OF TAXATION
 35
 Section 8.01
 Authorization
 35
 Section 8.02
 Allocation of Income Tax Funds
 35
     
 ARTICLE 9
 BOARD OF INCOME TAX APPEAL
 36
 Section 9.01
  Representation
 36
     
 ARTICLE 10
 PENALTIES AND VIOLATIONS
 38
 Section 10.01
Interest and Penalties  
 38
 Section 10.02
  Violations
 39
     
 ARTICLE 11
 CONFIDENTIALITY
 41
     
 ARTICLE 12
 SAVINGS CLAUSE
 42
     
 ARTICLE 13
 EFFECTIVE DATE
 43
     
ARTICLE 14 
 REPEALER CLAUSE
 44
     
 ARTICLE 15
 EMERGENCY CLAUSE
 45
     

 

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