Ordinance 2018-06 Passage of Amended Municipal Income Tax

ORDINANCE NO. 2018-06

AN ORDINANCE TO AMEND EXHIBIT A TO Ordinance No. 2015-27, SPECIFICALLY TO AMEND SECTIONS 3(F)(4)(a) AND 5(S) AND TO ADD A

NEW SECTION, SECTION 27, TO EXHIBIT A, SAID EXHIBIT A BEING THE VILLAGE OF ANTWERP INCOME TAX ORDINANCE, AND DECLARING

THE SAME AN EMERGENCY

 

WHEREAS, the Council of the Village of Antwerp adopted Ordinance No. 2006-26 on September 11, 2006, imposing a municipal income tax in the Village of Antwerp, Ohio; and

 

WHEREAS, the Council of the Village of Antwerp adopted Ordinance No. 2015-27 on November 16, 2015, amending Ordinance No. 2006-26 and any amendments thereto, in order to enact the amendments required by House Bill 5, setting forth the Village of Antwerp Income Tax Ordinance as Exhibit A to Ordinance No. 2015-27 effective January 1, 2016; and

 

WHEREAS, the Council of the Village of Antwerp passed Ordinance No. 2017-27 with the third reading on such Ordinance being on December 18, 2017, amending Exhibit A to Ordinance No. 2015-27, specifically amending sections 2, 4, 5, 7, and 18 of Exhibit A, in order to enact certain amendments required by House Bill 49, with those amendments effective January 1, 2018; and

 

WHEREAS, certain sections of Ohio House Bill 49 were not adopted due to pending litigation challenging those sections, which litigation continues, but in order to comply with the provisions of Ohio House Bill 49, the Council of the Village of Antwerp enacts certain additional amendments to Exhibit A to Ordinance No. 2015-27, specifically amendments to Sections 3(F)(4)(a) and 5(S) and to add a new section, Section 27, said additional amendments retroactively effective as of January 1, 2018.

 

NOW THEREFORE, BE IT ORDAINED BY THE COUNCIL OF THE VILLAGE OF ANTWERP, COUNTY OF PAULDING, STATE OF OHIO, THAT:

 

Section 1. That Ordinance No. 2015-27, specifically Section 3(F)(4)(a) to Exhibit A attached to Ordinance No. 2015-27, be amended to read as follows effective January 1, 2018:

 

  • For the purposes of division (F)(1)(c) of this section, receipts from sales and rentals made and services performed shall be sitused to a municipal corporation as follows:

 

  • Gross receipts from the sale of tangible personal property shall be sitused to the municipal corporation only if, regardless of where title passes, the property meets either of the following criteria:

 

  • The property is shipped to or delivered within the Village from a stock of goods located within the Village.

 

  • The property is delivered within the Village from a location outside the Village, provided the taxpayer is regularly engaged through its own employees in the solicitation or promotion of sales within the Village and the sales result from such solicitation or

 

Section 2. That Ordinance No. 2015-27, specifically Section 5(S) to Exhibit A attached to Ordinance No. 2015-27, be amended to read as follows effective January 1, 2018:

 

(S)(1) For taxable years beginning on or after January 1, 2016, a taxpayer that is a member of an affiliated group of corporations may elect to file a consolidated municipal income tax return for a taxable year if at least one member of the affiliated group of corporations is subject to the Village’s income tax in that taxable year, and if the affiliated group of corporations filed a consolidated federal income tax return with respect to that taxable year. The election is binding for a five-year period beginning with the first taxable year of the initial election unless a change in the reporting method is required under federal law. The election continues to be binding for each subsequent five-year period unless the taxpayer elects to discontinue filing consolidated municipal income tax returns under division (S)(2) of this section or a taxpayer receives permission from the Tax Administrator. The Tax Administrator shall approve such a request for good cause shown.

 

  • An election to discontinue filing consolidated municipal income tax returns under this section must be made in the first year following the last year of a five-year consolidated municipal income tax return election period in effect under division (S)(1) of this The election to discontinue filing a consolidated municipal income tax return is binding for a five-year period beginning with the first taxable year of the election.

 

  • An election made under division (S)(1) or (2) of this section is binding on all members of the affiliated group of corporations subject to a municipal income

 

  • When a taxpayer makes the election allowed under section 718.80 of the Revised Code, a valid election made by a taxpayer under division (S)(1) or (2) of this section is binding upon the tax commissioner for the remainder of the five-year period.

 

  • When an election is made under section 718.80 of the Revised Code is terminated, a valid election made under section 718.86 of the Revised Code is binding upon the tax administrator for the remainder of the five-year period.

 

Section 3. That Ordinance No. 2015-27, specifically a new section, Section 27, to Exhibit A attached to Ordinance No. 2015-27, be added to read as follows effective January 1, 2018:

 

SECTION 27    ELECTION TO BE SUBJECT TO R.C. 718.80 TO 718.95

 

  • The Village hereby adopts and incorporates herein by reference Sections 718.80 to 718.95 of the Ohio Revised Code for tax years beginning on or after January 1, 2018.

 

  • A taxpayer, as defined in division (C) of this section, may elect to be subject to Sections 718.80 to 718.95 of the Revised Code in lieu of the provisions of this Ordinance.

 

  • “Taxpayer” has the same meaning as in section 718.01 of the Revised Code, except that “taxpayer” does not include natural persons or entities subject to the tax imposed under Chapter 5745 of the Revised Code. “Taxpayer” may include receivers, assignees, or trustees in bankruptcy when such persons are required to assume the role of a taxpayer.

 

Section 4.  Previous ordinances and/or any portions thereof, including Sections 3(F)(4)(a) and 5(S) of Exhibit A attached to Ordinance No. 2015-27, and rules of the Village of Antwerp that are not consistent with this Ordinance, are hereby set aside, revoked and held for naught as of January 1, 2018.

 

Section 5.  It is hereby found and determined that all formal actions of the Council concerning or relating to the passage of this Ordinance were adopted in an open meeting of this Council, and that all deliberations of the Council and any of its committees that resulted in such formal action, were in meetings open to the public, in compliance with all legal requirements.

 

Section 6.  The passage of this Ordinance does not waive any rights of the Village, including, but not limited to, the Village reserving the right under its home rule powers to challenge Ohio House Bill 49, including the amendments to Chapter 718 of the Revised Code.

 

Section 7.   This Ordinance is hereby declared to be an emergency measure necessary for the immediate preservation of the public health, safety, and welfare of the Village and for the further reason that the Village must comply with the provisions of Ohio House Bill 49 even though certain provisions contained therein are the subject of pending litigation, and this Ordinance shall be retroactive and take effect as of January 1, 2018, to allow all amendments to the Village’s Income Tax Ordinance necessary to comply with House Bill 49 be effective as of the same date.

 

Date: _________________

________________________________________

Ray DeLong, Mayor of the Village of Antwerp

 

Attest:

 

____________________________

Aimee Lichty, Fiscal Officer

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