THE LAKEWOOD CITY COUNCIL CHAMBERS OCTOBER 18 2010 ...

etlmss either theTax Administrator s execution
of a retum nor the Tax Administrator sassessment ofa taxpayer shall start the
mooing of theperiatl of limitations on prosecutions set forth elsewhere inthis
chapter
128 2306 AUTHORITY TOMAKE INVESTIGATIONS
The Administrator or any authorizetl employee is hereby authorized N
examinethebooks papers records and fedeal AND STATE income tax returns
of am employer or mf any taxpayer or person subject to or whom the
Administrator believes is subjectHthe provisions ofthis chapter forthepurpose
of verifying Ne aauacy of any re um made op if no return was made N
ascertain the lax due under this chapter Every such employer supposed
employer taxpayer or supposetl taxpayer is hereby directed and required to
famish WITHIN TEN 10CALENDAR DAYS FOLLOWING A alaea written
request by theAtlministraror or his duly authorized agent or employee the
means facilities antl opportunity for making such examinations and
investigations asarehereby authorzetl
128 2307 AUTHORITY TOCOMPEL PRODURIONSOFRECORDS
The Adminis atoris hereby authorized H order any person presumed to
have knowledge of the facts N appear beforehim and may examine such
person antler oath concerning any income which was or shoultl have been
remoed for taxation or any transaction tending to affect such income antl for
Nis purpose may compel the protloction of books papers records antl federal
AND STATE income tax returns and the attendance of all persons before him
whether as parties or wiHesses whenever he believes surly persons have
knowledge ofsuch incomeorinformation pertihent Hsuch inquiry
128 2308 REFUSALTOPRODUCE RECORDS
The refusal to produce books papers records and fedeal AND STATE
income tax returns or the refusal to submit to such examination by any
employer or persons subject or presumed to be subject H Ne tax or by any
officer agent or employee of a person subjeR to He tax or required towithhold
tax orthe failure of any person to comply withHe provisions ofNis chapter or
wiH an order or subpoena of the Administrator authorized hereby shall be
tleemed aviolation ofthischapteqpunishable as providetl inSecion128 1505
128 2309 CONFIDENTIAL NATUREOF INFORMATION OBTAINED
a Any information gained as the resultof any returns investigations
hearings orverifco ions required or authorized by this chapter
b The Board shall select each year for a one year term one of Rs
members to serve as Chairman antl one to serve as Secretary A
majority ofthe membersof He Board shall mnstiWtea quorum
The Boartl shall adopt its own proretlual rules antl shall keep a
record of its tansaNOns
c No member of the Board shall take part in any hearing or
determination in which he has a personal orfnancial interest The
membersofHe Board shall receive no compensation antl may be
removed far Cause by Ne Mayor
d The provisions of Section 128 2309 with referenre to the
confidential chaacter of information required to be disclosed by
Nis chapter shall apply to such matters as may be heaNbefore the
Board on appeal
128 2502 DUTY TO APPROVE REGULATIONS AND TO HEAR
APPEALS
All rules and regulatlons antl amendmentr or changes NereN which are
adopted by theAdministrator under the authority conferred bythis chapter must
be approved by Ne Board of Review before he same become effective The
Board shall hear antl pass on appeals from any mling or decision of Ne
Administrator and at the request of the taxpayer or Administrator is
empmwered to substiNte alternatemethotlsofallmca0on
128 2503RIGHT OFAPPEAL
a Any person dissatisfed wiH any ruling or decision of the
Atlministm orwhich is made untlerthe authority conferretl by Nis
chapter AND THE RULER AND REGULATIONS ANDWHO HAS
FILED TXE REQUIRED RETURNS OR OTHER DOCUMENTS
PERTAINING TO THE CONTESTED ISSUE may appeal
Herefrom to the Board of Review within thirty tlays from He
announcement of such ruling or decision by the Administator
THE APPEAL SHALL eE IN WRITING AND SHALL STATE
WHY THE DECISION SHOULD BE DEEMED INCORRECT OR
UNLAWFULaClhe Board shall on hearing have jurisdiRion to
affirm reverse or modify any such ruling or decision or any part
Hereof THE BOARD MUST SCHEDULE A HEARING WITHIN
FORTY FNE 45 CALENDAR DAYS OF RECENING THE
APPEAL THE BOARD MUST ISSUE A WRITTEN DECISION
WITHIN NINETY 90 DAYS AFTER THE FINAL HEARING
AND SEND A NOTICE OF 1TS DECISION BY ORDINARY
MAILTOTHE TAXPAYERWITHIN15 DAYS AFTERISSUING
THE DECISION
b ANY PERSON DISSATISFIED WITH ANY RULING OR
DECISION OF THE BOARD OF REVIEW MAY APPEAL
L
including returns orreturn information receivedfrom Fedeal state
or local taxing authorities pursuant to partb ofthissection shall
be confidential except for official TAX purposes or except in
aaordance withproper judidal order Any person divulging such
information inviolation ofthis Section shall be fnetl not more than
one thousand dollars1000 or imprisoned for notmore than six
months mr both Each tlisdosure shall constitute a separate
offense n addition to theabove penalty any employee oftheCity
who violatesthe provisions ofthis section relative H the disclosure
of confitlentialinfarmation shall be guiltyof an offense punishable
by immediate tlismissal
b The Director of Fnance is hereby authorzetl to enter into
agreementr with the UnitedStates Commissioner of the Internal
Revenue Service an Internal Revenue Service District Directpr the
Slate of OhloTax
COmmissioner antl He heads of other state and
local taxing authoritiesto provide forthe disclosure andexchange
by theDirector ofFnanceand eachoftheaforemeniionetl officials
of returns or return information under the jurisdiction of such
official for collection purposes The Director of Fnance is
further authorized to pay the costs of services materials or
information received pursuant to such agreements antl m charge
such officialsfarservices materialsorinformatioq supplied
128 2310 TAXPAYER REQUIREDTORETAIN RECORDS
Every taxpayer shall retain all records necessary to compute his tax
liability fora period of five SIX6years from thetlate his return isfledorthe withholding taxesarepaid
128 2311 AUTHORITYTO CONTRACTFOR CENTRAL COLLECTION
FACILITIES Repealed
128 25BOARD OFREVIEW
128 2501 BOARD OF REVIEW ESTABLLSHED
a A Board of Review consisting of five memberswho are electors of
the Cty is hereby created Three members shall be appointed by
the Mayor and two members shall be appointed by Council The
members shall serve overlapping terms ofthree years withNefirs
two members appointed for oneyear oneofNose members being
appointed by Council and one by the Mayor He second two
members appointed for two years one of those members being
appointed by He Council and one by the Mayor and Ne ffth
memberfor threeyears appointetl by He Mayor Each subsequent
appointment shall be fora full three yearterm THEREFROM TOA COURT OF COMPETENT URISDICTION
WITHINTHIRTY30 DAYS FROM THE ANNOUNCEMENT OF
SUCH RULING OR DECISION FOR MATTERS RELATING TO
TAX YEARS BEGINNING ON OR AFTER JANUARY 1 2004
ANY RULING OR DECISION OF THE BOARD OFAPPEAL MAY
BE APPEALED TOACOURT OF COMPETENT JURISDICTION
ORTO THE STATE BOARD OFTAXAPPEALS
OTHER PROVISIONS
128 201DECLARATIONOFLEGISLATIVE INTENT
Ifany sentence douse secion orpart of Nis chapteror any tax against
any intlividual or any of the seveai groups specifed herein is found H be
unconstitutional illegal or invalid such uncanstitutlonality illegality orinvalidity
shall affectonly such clause sentencesection orpart ofthis chapter and shall
not affect or impair any of He remaining provisions semances clauses sections
or other parts ofthis chapter Itis hereby dedaredto be theintentionofCouncil
that this chapter would have been adopted hatl such unconstitutional illegal or
invalid sentence clausesection orpartHereof notbeen indutletlherein
128 2702 COLLECTION OF TAX AFTER TERMINATION OF
CHAPTER
a This chapter shall continue effective insofar as thelevyof taxes is
concerned until repealed and insofar as the collection of taxes
levied hereunder and actions and praceetlings for collecting any tax
so levied orenforcing any provisions ofNis chapter are concerned
it shall continue effective until all of such Nxes levietl in the
aforesaid period are fully paitl and any and all suitr and
prosecutions farthe collection ofsuch taxesorfar He punishment
of violatlons of Hk chapter shall have been fuly terminated
subject tm the limitations contained in Sections 128 1505 o
128 150 and 128 1701to128 1703
b Annual returns tlue for all or any part of the last effective year of
hischapter shall be due onthedate provided inSections128 1101
and 128 1302 as though Ne same were continuing