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VILLAGE OF MALTA INCOME TAX ORDINANCE (Page 3) |
SECTION 10. INTEREST AND PENALTIES.
A. All taxes imposed and all monies withheld or required to be withheld by employers under the provisions of this ordinance and remaining unpaid after they become due shall bear interest at the rate of one-half of one percent (1/2%) per month or fraction thereof.
B. In addition to interest as provided in paragraph 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 per cent (1 1/2%) per month or fraction thereof.
2. For failure to remit taxes withheld from employees; five per cent (5%) per month or fraction thereof.
C. EXCEPTIONS. A penalty shall not be assessed on an additional tax assessment made by the Commissioner when a return has been filed in good faith and the tax paid thereon within the time prescribed by the 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 return is filed and the additional tax is paid within three (3) months after final determination of the federal tax liability.
D. Upon recommendation of the Commissioner, the Board of Review or Mayor may abate penalty or interest, or both, or upon appeal from the refusal of the Commissioner to recommend abatement of penalty and/or interest, the Board or Mayor may nevertheless abate penalty or interest, or both.
SECTION 11. COLLECTION OF UNPAID TAXES AND REFUNDS Of OVERPAYMENTS.
A. All taxes imposed by this ordinance 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 (3) 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 Division A of this section.
C.- Amounts of less than one dollar ($1.00) shall not be collected or refunded.
SECTION 12. VIOLATIONS - PENALTIES.
A. Any person who shall:
1. Fail, neglect or refuse to make any return or declaration required by this ordinance; or
2. Make any incomplete, false or fraudulent return; or
3.Willfully fail, neglect or refuse to pay the tax, penalties or interest imposed by this ordinance; or
4. Willfully fail, neglect or refuse to withhold the tax from his employees or remit such withholding to the Commissioner; or
5. Refuse to permit the Commissioner 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. Fail to appear before the Commissioner and to produce his books, records, papers or Federal income tax returns relating to the-income or net profits of a taxpayer upon order or subpoena of the Commissioner; or
7. Refuse to disclose to the Commissioner any information with respect to the income or net profits of a taxpayer; or
8. Fail to comply with the provisions of this ordinance or any order or subpoena of the Commissioner authorized hereby; or
9. 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; or
10. Fail to use ordinary diligence in maintaining proper records of employees' residence addresses, total wages paid and this municipality's income tax withheld, or to knowingly give the Commissioner false information; or
11. Attempt to do anything whatsoever to avoid the payment of the whole or any part of the tax, penalties or interest imposed by this ordinance; Shall be guilty of a misdemeanor and shall be fined not more than One Thousand Dollars ($1,000.00) or imprisoned not more than six (6) months or both for each offense.
B. Prosecutions for an offense made punishable under this Section of any other provision of this ordinance shall be commenced within three (3) 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 (6) years after the commission of the offense.
C. The failure of any employer or person to receive or procure a return, declaration or other required form shall not excuse him from making any information return, return or declaration, from filing such form, or from paying the tax.
SECTION 13. BOARD OF REVIEW.
A. A Board of Review, consisting of a chairman and two other individuals to be appointed by the Mayor with the advise and consent of the Council as herein delineated 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 9 hereof with reference to the confidential character of information required to be disclosed by the ordinance shall apply to such matters as may be heard before the Board of Appeal.
B. All rules and regulations and amendments or changes thereto, which are adopted by the Commissioner under the authority conferred by this ordinance, are hereby approved by the Board of Review. The Board shall hear and pass on appeals from any ruling or decision of the Commissioner and, at the request of the taxpayer or Commissioner, and is empowered to substitute alternate methods of allocation.
C. Any person dissatisfied with any ruling or decision of the Commissioner which is made under the authority conferred by this ordinance may appeal therefrom to the Board of Review within thirty (30) days from the announcement of such ruling or decision by the Commissioner, and the Board shall, on hearing, have jurisdiction to affirm, reverse or modify any such ruling or decision, or any pay thereof.
D. The Board of Review shall consist of two council members, and one citizen member. In the event of a vacancy on the Board, the Mayor shall appoint another person from the appropriate class to serve the remainder of the unexpired term.
SECTION 14. ALLOCATION OF FUNDS.
All funds from the village income tax will be allocated as follows:
1. An income tax fund will be established wherein the Commissioner will deposit all revenue received under the provisions of this ordinance and the Malta Village Clerk-Treasurer will pay all refunds from the General Fund-Income Tax interfund.
2. On or about the first day of each month the Commissioner will pay into the Village Treasury all revenues received for the prior calendar month. The Commissioner will furnish to the Village Clerk-Treasurer an account of all receipts and disbursement from the income tax fund during the prior month.
3. The Clerk-Treasurer shall deposit all funds transferred to him by the Commissioner into the Regular Village account and establish a Village income tax General Fund interfund. All transfers and/or disbursements from this fund shall be by Councilmatic motion only.
SECTION 15. CREDIT FOR TAX PAID TO ANOTHER MUNICIPALITY
A. Where a resident of this municipality is subject to a municipal income tax in another municipality he shall not pay a total municipal income tax on the same income greater than the tax imposed at the higher rate.
B. Every individual taxpayer who resides in this municipality who receives net profits, salaries. wages commissions or other personal service compensation for work done or service; performed or rendered outside of this municipality, if it be made to appear that he has paid a municipal income tax on the same income taxable under this ordinance to another municipality, he shall be allowed a credit against the tax imposed by this ordinance of the amount so paid by him or in his behalf to such other municipality. The credit shall not exceed the tax assessed by this ordinance on such income earned in such other municipality or municipalities where such tax is paid.
C. A claim for refund or credit under this section shall be made in such manner as the Commissioner, Council, or Board of Appeal may by regulation provide.
SECTION 16. SEVERABILITY CLAUSE
If any sentence, clause, section or part of this ordinance, 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 ordinance and shall not affect or impair any of the remaining provisions, sentences, clauses, sections or other parts of this ordinance. It is hereby declared to be the intention of the Council of this municipality that this ordinance would have been adopted had such unconstitutional, illegal or invalid sentence, clause, section or part thereof not been included herein.
SECTION 17. COLLECTION OF TAX AFTER TERMINATION OF ORDINANCE.
A. This ordinance shall continue effective insofar as the levy of taxes is concerned until repealed, and insofar as the collection of taxes levied hereinunder and actions or proceedings for collecting any tax so levied or enforcing any provisions of this ordinance are concerned, it shall continue effective until all of said taxes levied hereunder are fully paid and any and all suits and prosecutions for the collection of said taxes or for the punishment of violations of this ordinance shall have been fully terminated, subject to the limitations contained in SECTIONS 11 and 12 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 6 of this ordinance as though the same were continuing.
C. In the event the tax rate is increased or lowered, said increase or decrease will be effective on the date of its passage.
SECTION 18. REGULATIONS
A. The rules and regulations as adopted in and within Ordinance #88-4 and Resolution #88-8 -1988 will apply to the various functions and operation of this ordinance. aid rules and regulations will have the same force and effect as if they were contained herein.
SECTION 19.
The provisions of this ordinance shall supercede the provisions of ordinance #85-9 and shall be controlling over said ordinance. Nothing contained herein shall repeal any existing income tax nor shall it relieve any person from payment of any tax due by virtue of Ordinance 85-9.
SECTION 20.
That an emergency exists affecting the public health, safety and general welfare of the citizens of the Village, and that this ordinance shall take affect and be in force immediately upon passage.
SECTION 21. EFFECTIVE DATE
This ordinance shall take effect and be in force from and after the earliest period allowed by law. Passed this 7th day of April, 1988.