City of Powell Income Tax Code - The City of Powell

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H. Fail to comply with the provisions of this chapter or any order orsubpoena of the Finance Director.I. Fail, neglect, or refuse to make any payment on the estimated taxfor any year as required by Section 181.08.J. Fail to cause the tax withheld from the wages of employees to bepaid to the City in accordance with the provisions of Section181.07.K. Attempt to do anything whatsoever to avoid the payment of thewhole or any part of the tax, penalties, or interest imposed by thischapter.2. Whoever violates Section 181.14(f)1 shall for the first offense, be guiltyof a misdemeanor of the fourth degree and shall be fined not more thantwo hundred fifty dollars ($250) and/or imprisonment not more than three(3) months, or both. Each subsequent offense shall be a misdemeanorof the third degree, resulting in fine of not more than five hundred dollars($500) and/or imprisonment not more than six (6) months, or both.3. Any employee of the City who violates the provisions of the chapterrelative to the disclosure of confidential information shall be guilty of anoffense punishable by immediate dismissal.181.15 MUNICIPAL CONTRACTSContract Provisions. No contract on behalf of the City for works or improvements of the Cityshall be binding or valid unless such contract contains the following:“Said _________________________ hereby further agrees to withhold all Municipal incometaxes due or payable under the provisions of Ordinance 89-18, including updates, of the Cityfor wages, salaries and commission paid to its employees and further agrees to any of itssubcontractors shall be required to agree to withhold any such Municipal income taxes dueunder such chapter for services performed under this contract.”181.16 BOARD OF APPEAL(a)(b)A Board of Appeal of three members is hereby created, consisting of theMayor, the Chairman of the Council Finance Committee, and an additionalCouncil member of the Finance Committee chosen by the Mayor and theChairman of the Council Finance Committee.All rules and regulations and amendments or charges thereto, which areadopted by the Finance Director under the authority conferred by this chapter,must be approved by the Board of Appeal before the same become effective.20
After such approval, such rules, regulations, amendments and changes shallbe filled with the Clerk of Council and shall be open to public inspection.(c)(d)(e)The Board of Appeal shall elect from its members, a Chairman, a Vice-Chairman, and a Secretary. A majority of the members shall constitute aquorum. The Board shall adopt its own procedural rules and shall keep arecord of its transactions. All hearings upon appeal by the Board shall beconducted privately, unless a private hearing is requested by the taxpayer, andthe provisions of Section 181.11 with reference to the confidential character ofinformation required to be disclosed by this chapter shall apply to such mattersas may be heard before the Board on appeal.Any person dissatisfied with any ruling or decision of the Finance Director,which is made under the authority conferred by this chapter and the rules andregulations, and who has filed the required returns or other documentspertaining to the contested issue, may appeal therefrom to the Board of Appealwithin thirty (30) days from the announcement of the ruling or decision by theFinance Director. The appeal shall be in writing and shall state why thedecision should be deemed incorrect or unlawful. The Board shall, on hearing,have jurisdiction to affirm, reverse, or modify any ruling or decision or any partthereof. The Board must schedule a hearing within forty-five (45) calendardays of receiving the appeal. The Board must issue a written decision withinninety (90) days after the final hearing and send a notice of its decision byordinary mail to the taxpayer within 15 days after issuing the decision.Any person dissatisfied with any ruling or decision of the Board of Appeal mayappeal the decision therefrom to a court of competent jurisdiction within thirty(30) days from the announcement of such ruling or decision. For mattersrelating to tax years beginning on or after January 1, 2004, any ruling ordecision of the Board of Appeal may be appealed to a court of competentjurisdiction or to the State Board of Tax Appeals.181.17 SAVINGS CLAUSEIf any sentence, clause, section, or part of this chapter, or any tax against any individual orany 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 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 theintention of the Council of the City that this chapter would have been adopted had suchunconstitutional, illegal, or invalid sentence, clause, section, or part thereof not been includedherein.181.18 COLLECTION OF TAX AFTER TERMINATION OF CHAPTER(a) This chapter shall continue in effect insofar as the levy of taxes is concerneduntil the same has been repealed. Insofar as the collection of taxes levied or enforcing any21
Page 2 and 3: profit, having a place of business
Page 4 and 5: (bb)(cc)(dd)“TAXABLE INCOME” me
Page 6 and 7: E. On the net profits of all reside
Page 8 and 9: 2. Wages, salaries and other compen
Page 10: (c)The taxpayer shall file the retu
Page 13 and 14: withheld for the final quarter was
Page 15 and 16: 4. Compliance with sections (h)2 an
Page 17 and 18: (b)(c)(d)The Finance Director is au
Page 19: 4. A penalty shall not be assessed

City of Powell Income Tax Code - The City of Powell

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