THE LAKEWOOD CITY COUNCIL CHAMBERS OCTOBER 18 2010 ...

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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
128 2203 13A8I13TY PORNON PAYMENT BY CONSTRUCTION CONTRARORS SUBCONTRACTORSINDEPENDENT CONTRACTORS AND OWNERS a Any individual orerrdty that wntracts or subcontracts forany portion of work on a construction projectin theCity of lakewootl far puryosesof Nis section hereafter thecontractor to another individualorentityfor Ne pertormance ofconstruNOn workthe subcontraQOYshall be liable for any failure of the subcontractor N pay or forward far payment all taxesrequired to be withheld or paid under provisions of Nis Chapter rogether with applicable penalties and interest far nonpayment as providetl in Section128 1501 antl 128 1502 above It is the intention to impose liability fornon payment of taxes and any applicable interest and penalties upon the entire chain of construction employment and contracting from wageworker orindependent contractor up through each subcoMactor contactor general contractor and even to the owner except as Natowner may be exempt under subsection b herein to ensure that inwme taxes ontonsbvction projects are paid as required No good FaiN excepGOn underSecion 128 1503shall be permitted N limit liability underthis sectionIssuance of an IRS Porm 1099 is not a defense butmay be evidenceofliability underthis section b Notwithsantling the foregoing Ne owner or owners of residendal premises antl who also ocapy Nose premises shall be exempt from liability under this section ifthetotal cost ofthe projeQ attheresidence is fifty thousand dollars50 000 orless and the owner or owners have obtained written confirmation that the contactor employetl farthe project Is registered with the Ciry of Lakewootl prior to the commencement of work c The City will not issue any type of building ottupancy or construction permit to any individual or entity unless fiat presented with documentation fromtheAdministraror thatall taxes required tobe paid or withheld under Nis Chapter have been paidto theGty d The Citywill notrelease drawsforwork pertormed on any construction project undertaken by theCiNtoany individualorentity working on such protect untll presented with tlocumentatlon from theTaxAdministrator Natall axesrequired Nbe paid orwithheld underthis Chapter have been paidand forvvardedNthe Qty Section 2 That Nis ordinance shall be effective anuary 1 2011 Section 3 Itis Found anddetermined thatall formal actionsofthis Council mnceming and relating to thepassage ofthis oNinance were adoptetl in an open 1 meeting ofthis Council and that all such tlelibeatlonoftheCounciland of any ofitr commiUeesthatresultedinsuch formal actionwere in meetingsopen tothepublic in compliance withall legal requirements Adap e@ Approved 51 Presitlentof Counci Clerk ofCouncil Mayor
Page 1 and 2: DOCKET OF AMEETING OF THE LAKEWOOD
Page 3 and 4: l0 ORDINANCE NO 53 10 An Ordinance
Page 5 and 6: Kaufmann Park known as Lakewood Lit
Page 7 and 8: 128 0306 CORPORATION COryoration me
Page 9 and 10: No shall be person required to with
Page 11 and 12: as CONSTRUCTION INDEPENDENT cuM1 nn
Page 13 and 14: d 1 On the portion attributable to
Page 15 and 16: MUNICIPALITY OR IN ANY MUNICIPALITY
Page 17: 2 A TAXPAYER WHO RECEIVES INCOME AS
Page 21 and 22: f Help maintainastable basebypxovid
Page 23 and 24: H Theyshallbe dceigned to havetow f
Page 25 and 26: ee Registered PmfessiovW Surveyor m
Page 27 and 28: 5 Theapplicant shall meet Ne requir
Page 29 and 30: Section 2 It is found and determine
Page 31 and 32: oao so nn 043r m Toy 3 O m ac o m m
Page 33 and 34: Ordinance No 53 1o PLACED ON 1ST RE
Page 35 and 36: e hUQUraI Design Anygrephiq other s
Page 37 and 38: egulations of the Gty shall beremov
Page 39 and 40: j Wall arPanel Sons Shall not Proje
Page 41 and 42: RESOLUTION NO 8450 10 gy PLACED ON
Page 43 and 44: N Q Q r O N LJ m X w r f0 a O N W O
Page 45 and 46: City ofLakewood Audit Committee Ann
Page 47 and 48: City ofLakewood Audit Committee Ann
Page 49 and 50: 6 Reduction of economicdevelopment
Page 51 and 52: Counrl ak Large NICKIE ANTONIO MONI
Page 53 and 54: Citizens Committee for Leashed Dogs
Page 55 and 56: I h orr October 18 2010 Dear Member
Page 57 and 58: ORDINANCE N0 BY AN ORDINANCE to tak
Page 59 and 60: nsoo a and of any of its committees
Page 61 and 62: am O 6 m a s5 d Y b N e cW a ctrl a
Page 63 and 64: o ro m h ry n nrp w y O y wr O bN3
Page 65 and 66: o w M Ufa a o Rm2 a a a rn aa m m 7
Page 67 and 68: 0 0 0 0 0 b d o oa o w MAR c w o 7
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a a 0n O 0 y nd a v y S F w s j 7 c
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7b y wo ro b ms rn o F a y y o F gy
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N 0 y ti o sb w to R O N w o M p y
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ORDINANCE NO By AN ORDINANCE to tak
Page 77 and 78:
Unless otherwise indicated referenc
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Bonds isnot secured by a lien on an
Page 81 and 82:
any subsequent Mandatory Sinking Fu
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they not been called for redemption
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notification of the book entry inte
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or give reports covenants and certi
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waiver will notbe effecfive unless
Page 91 and 92:
Section 16 Emereency This Ordinance
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Annual Information means annual fin
Page 95 and 96:
Interest Payment Dates means June 1
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a Interest Rates and Payment Dates
Page 99 and 100:
applicable to those Term Bonds the
Page 101 and 102:
on behalf ofthe City The same perso
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Ordinance arenot materially adverse
Page 105 and 106:
T b Applicationfor Rating or Bond I
Page 107 and 108:
Annual hiformafion and notices ofth
Page 109 and 110:
or o Q QD f I LAWRENCE E MROZ o FIR
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automatically by the most recent ed
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Ir October 18 2010 Lakewood City Co
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the reasons set forth and defined i
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RESOLUTION N0 BY A RESOLUTION to ta
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NOTICE TO LEGISLATIVE AUTHORITY TO
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THE LAKEWOOD CITY COUNCIL CHAMBERS OCTOBER 18 2010 ...

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