VILLAGE OF LEETONIA, OHIO INCOME TAX ORDINANCE NO. 1212 EFFECTIVE JANUARY 1, 1975 |
ORDINANCE NO. 1212 Levying a tax to provide funds for the purposes of general municipal operation, maintenance of equipment, extension, enlargement and improvement of municipal services and facilities and capital improvements, on all salaries, wages, commissions and other compensations earned by residents of the Village of Leetonia; on all salaries, wages, commissions and other compensations earned by non-residents of the Village of Leetonia for work done or services performed or rendered in the Village of Leetonia; on the net profits earned on all businesses, professions or other activities conducted by residents of the Village of Leetonia; on the net profits earned on all businesses, professions or other activities conducted in the Village of Leetonia by non-residents, and on the net profits earned by all corporations doing business in the Village of Leetonia as the result of work done or services performed or rendered in the Village of Leetonia; requiring the filing of returns and furnishing of information by employers and all those subject to said tax; imposing on employers the duty of collecting the tax at the source and paying the same to the Village of Leetonia; providing for the administration, collection and enforcement of said tax; declaring violation thereof to be a misdemeanor and imposing penalties therefor. BE IT ORDAINED By The Council of the Village of Leetonia, State of Ohio, That: SECTION 1. PURPOSE. To provide funds for the purposes of general municipal operations, maintenance, new equipment, extension and enlargement of municipal services and facilities and capital improvements of the Village of Leetonia there shall be, and is hereby, levied a tax on the salaries, wages, commissions and other compensation, and on net profits as hereinafter provided. SECTION 2. DEFINITIONS. As used in this ordinance, the following words shall have the meaning ascribed to them in this SECTION, except as and if the context clearly indicates or requires a different meaning. VILLAGE CLERK - The individual designated by the ordinance, whether appointed or elected to administer and enforce the provisions of the ordinance; said Village Clerk shall be responsible, subject to and supervised and controlled by the Village Council of the Village of Leetonia. ASSOCIATION - A partnership, limited partnership, or any other form of unincorporated enterprise, owned by two or more persons. BOARD OF REVIEW - The Board created by and constituted as provided in SECTION 13 of this ordinance. BUSINESS - An enterprise, activity, profession, or undertaking of any nature conducted for profit or ordinarily conducted for profit, whether by an individual, partnership, association, corporation or any other entity. CORPORATION - A corporation or joint stock association organized under the laws of the United States, the State of Ohio, or any other state, territory, or foreign country or dependency. EMPLOYEE - One who works for wages, salary, commission or other type of compensation in the service of an employer. EMPLOYER - An individual, partnership, association, corporation, governmental body, unit or agency, or any other entity, whether or not organized for profit, who or that employs one or more persons on a salary, wage commission, or other compensation basis. FISCAL YEAR - An accounting period of twelve (12) months or less ending on any day other than December 31st. GROSS RECEIPTS - The total income from any source whatsoever. NET PROFITS - A net gain from the operation of a business, profession, enterprise or other activity after provision for all ordinary and necessary expenses either paid or accrued in accordance with the accounting system used by the taxpayer for Federal income tax purposes, without deduction of taxes imposed by this ordinance, federal, state, and other taxes based on income; and in the case of an association, without deduction of salaries paid requirements of this ordinance. NON-RESIDENT - An individual domiciled outside the Village of Leetonia. RESIDENT - An individual domiciled in the Village of Leetonia. NON-RESIDENT UNINCORPORATED BUSINESS ENTITY - An unincorporated business entity not having an office or place of business within the Village of Leetonia. PERSON - Every natural person, partnership, fiduciary, association or corporation. Whenever used in any clause prescribing and imposing a penalty, the term "person" as applied to any unincorporated entity, shall mean the partners or members thereof, and as applied to corporations, the officers thereof. PLACE OF BUSINESS - Any Bona Fide office (other than a mere statutory office), factory, warehouse or other space which is occupied and used by the taxpayer in carrying on any business activity individually or through one or more of his regular employees regularly in attendance. RESIDENT UNINCORPORATED BUSINESS ENTITY - An unincorporated business entity having an office or place of business within the Village of Leetonia. TAXABLE INCOME - Wages, salaries and other compensation paid by an employer or employers before any deductions and/or other enterprise or activity adjusted in accordance with the provisions of the ordinance. TAXABLE YEAR - The calendar year, or the fiscal year upon the basis of which the net profits are to be computed under this ordinance and, in the case of a return for a fractional part of a year, the period for which such return is required to be made. TAXPAYER - A person, whether an individual, partnership, association, or any corporation or other entity, required hereunder to file a return or pay a tax. The singular shall include the plural, and the masculine shall include the feminine and the neuter. SECTION 3. IMPOSITION OF TAX. A. Subject to the provisions of Section 16 of this ordinance, an annual tax for the purposes specified in Section 1 hereof shall be imposed on and after January 1, 1975, at the rate of one percent (1%) per annum upon the following: 1. On all salaries, wages, commissions and other compensation earned during the effective period of the ordinance by residents of the Village of Leetonia. 2. On all salaries, wages, commissions, and other compensation earned during the effective period of the ordinance by non-residents for work done or services performed or rendered in the Village of Leetonia. 3. (a) On the portion attributable to Village of Leetonia of the net profits earned during the effective period of this ordinance of all resident unincorporated businesses, professions or other entities, derived from sales made, work done, services performed or rendered and business or other activities conducted in the Village of Leetonia. (b) On the portion of the distributive share of the net profits earned during the effective period of this ordinance of a resident partner or owner of a resident unincorporated business entity not attributable to Village of Leetonia and not levied against such unincorporated business entity. 4. (a) On the portion attributable to Village of Leetonia of the net profits earned during the effective period of this ordinance of all non-resident unincorporated businesses, professions, or other entities, derived from sales made, work done or services performed or rendered and business or other activities conducted in Village of Leetonia, whether or not such unincorporated business entity has an office or place of business in Village of Leetonia. (b) On the portion of the distributive share of the net profits earned during the effective period of this ordinance of a resident partner or owner of a non-resident unincorporated business entity not attributable to Village of Leetonia and not levied against such unincorporated business entity. 5. On the portion attributable to Village of Leetonia of the net profits earned during the effective period of this ordinance of all corporations derived from sales made, work done, services performed or rendered and business or other activities conducted in Village of Leetonia, whether or not such corporations have an office or place of business in Village of Leetonia. B. The portion of the net profits attributable to Village of Leetonia of a taxpayer conducting a business, profession or other activity both within and without the boundaries of Village of Leetonia shall be determined as provided in Section 718.02 of the Revised Code of Ohio and in accordance with the rules and regulation adopted by the Village Council pursuant to this ordinance. C. Consolidated
Returns. 2. In the case of a corporation that carried on transactions with its stockholders or with other corporations related by stock ownership, interlocking directorates, or some other method, or in case any person operates a division, branch, factory, office, laboratory or activity within Village of Leetonia constituting a portion only of its total business, the Village Clerk shall require such additional information as he may deem necessary to ascertain whether net profits are properly allocated to Village of Leetonia. If the Village Clerk finds net profits are not properly allocated the Village of Leetonia by reason of transactions with stockholders or with other corporations related by stock ownership, interlocking directorates, or transactions with such division, branch, factory, office, laboratory or activity or by some other method, he shall make such allocation as he deems appropriate to produce a fair and proper allocation of net profits to Village of Leetonia. D. Rentals. Where the gross monthly rental of any and all real properties, regardless of number and value, aggregates in excess of $200.00 per month, it shall be prima facie evidence that the rental, ownership, management or operation of such properties is a business activity of such taxpayer, and the net income of such rental property shall be subject to tax; provided that in case of commercial property, the owner shall be considered engaged in a business activity when the rental is based on a fixed or fluctuating percentage of gross or net sales, receipts of profits of the lessee, whether or not such rental exceeds $200.00 per month; provided further that in the case of farm property, the owner shall be considered engaged in a business activity when he shares in the crops or when the rental is based on a percentage of the gross or net receipts derived from the farms, whether or not the gross income exceeds $200.00 per month; and provided further that the person who operates a licensed rooming house shall be considered in business whether or not the gross income exceeds $200.00 per month. E. Exception. SECTION 4. EFFECTIVE PERIOD. Said tax shall be levied, collected and paid with respect to the salaries, wages, commissions and other compensation, and with respect net profits of businesses, professions or other activities earned on and after January 1, 1975. SECTION 5. RETURN AND PAYMENT OF TAX. A. Each taxpayer, except as herein provided, shall, whether or not a tax be due thereon, make and file a return on or before April 15th of the year following the effective date of this ordinance, and on or before April 15th of each year thereafter. When the return is made for a fiscal year or other period different from the calendar year, the return shall be filed within one hundred five (105) days from the end of such fiscal year or period. The Village Clerk is hereby authorized to provide by regulation that the return of an employer or employers, showing the amount of tax deducted by said employer or employers from the salaries, wages, commissions or other compensation of an employee, and paid by him or them to the Village Clerk shall be accepted as the return required of any employee whose sole income, subject to tax under this ordinance, is such salary, wages, commissions, or other compensation. B. The return shall be filed with the Village clerk on a form or forms furnished by or obtainable upon request from such Village Clerk setting forth: 1. The aggregate
amounts of salaries, wages, commissions and other compensation earned and gross 2. The amount of the tax imposed by this ordinance on such earnings and profits; and 3. Such other
pertinent statement, information returns, or other information as the Village Clerk may C. The Village Clerk my extend the time for filing of the annual return upon the request of the taxpayer for a period of not to exceed six (6) months, or one (1) month beyond any extension requested of or granted by the Internal Revenue Service for the filing of the Federal Income Tax Return. The Village Clerk may require a tentative return, accompanied by payment of the amount of tax shown to be due thereon by the date the return is normally due. So penalty or interest shall be assessed in those cases in which the return is filed and the final tax paid within the period as extended. D. 1. The taxpayer making a return shall, at the time of the filing hereof, pay to the Village Clerk the amount of taxes shown as due thereon; provided, however, that where any portion of the tax so due shall have been deducted at the source pursuant to the provisions of Section 6 of this ordinance, or where any portion of said tax shall have been paid by the taxpayer pursuant to the provisions of Section 7 of this ordinance, or where an income tax has been paid to another municipality, credit for the amount so paid in accordance with Section 15 hereof, shall be deducted from the amount shown to be due and only the balance, if any, shall be due and payable at the time of filing said return. 2. A taxpayer who has overpaid the amount of tax to which the Village of Leetonia is entitled under the provisions of this ordinance may have such overpayment applied against any subsequent liability hereunder or, at his election indicated on the return, such overpayment (or part thereof) shall be refunded, provided that no additional taxes or refunds of less than one dollar ($1.00) shall be collected or refunded. E. 1. AMENDED RETURNS: Where necessary an amended return must be filed in order to report additional income and pay any additional tax due, or claim a refund of tax overpaid, subject to the requirements and/or limitations contained in Sections 11 and 15. Such amended returns shall be on a form obtainable on request from the Village Clerk. A taxpayer may not change the method of accounting or apportionment of net profits after the due date for filing the original return. 2. Within three (3) months from the final determination of any federal tax liability affecting the taxpayer's Village of Leetonia tax liability, such taxpayer shall make and file an amended Village of Leetonia return showing income subject to the Village of Leetonia tax based upon such final determination of federal tax liability, and pay any additional tax shown due thereon or make claim for refund of any overpayment. SECTION 6. COLLECTION AT SOURCE. A. In accordance with Rules and Regulations prescribed by the Village Council, each employer within or doing business within Village of Leetonia shall deduct at the time of the payment of such salary, wage, commission or other compensation, the tax of one percent (1%) of the gross salaries, wages, commissions or other compensation due by the said employer to said employee and shall, on or before the last day of the month following the close of each calendar quarter make a return and pay to the Village Clerk the amount of taxes so deducted. Said returns shall be on a form or forms prescribed by or acceptable to the Village Clerk and shall be subject to the Rules and Regulations prescribed therefor by the Village Council. Such employer shall be liable for the payment of the tax required to be deducted and withheld, whether or not such taxes have in fact been withheld. B. Such employer in collecting said tax shall be deemed to hold the same until payment is made by such employer to the Village of Leetonia, as a Trustee for the benefit of Village of Leetonia and any such tax collected by such employer from his employees shall, until the same is paid to Village of Leetonia, be deemed a trust fund in the hands of such employer. SECTION 7. DECLARATIONS. A. Every person who anticipates any taxable income which is not subject to Section 6 thereof, or who engages in any business, profession, enterprise or activity subject to the tax imposed by Section 3 hereof shall file a declaration setting forth such estimated income or the estimated profit or loss from such business activity together with the estimated tax due thereon, if any; provided, however, if a person's income is wholly from wages from which the tax will be withheld and remitted to the Village of Leetonia in accordance with Section 6 hereof, such person need not file a declaration. B. 1. Such declaration shall be filed on or before April 15th of each year during the life of this ordinance, or within one hundred five (105) days of the date the taxpayer becomes subject to tax for the first time. 2. Those taxpayers reporting on a fiscal year basis shall file a declaration within one hundred five (105) days after the beginning of each fiscal year or period. C. 1. Such declaration shall be filed upon a form furnished by, or obtainable from, the Village Clerk, provided, however, credit shall be taken for the Village of Leetonia tax to be withheld from any portion of such income. In accordance with the provisions of Section 15 hereof, credit may be taken for tax to be paid to or to be withheld and remitted to another taxing municipality. 2. The original declaration (or any subsequent amendment thereof) may be increased or decreased on or before any subsequent quarterly payment date as provided for herein. D. Such declaration of estimated tax to be paid Village of Leetonia shall be accompanied by a payment of at least one-fourth (1/4) of the estimated annual tax and at least a similar amount shall be paid on or before the 15th of the sixth, ninth and twelfth months after the beginning of the taxable year. Provided, however, that in case and amended declaration has been filed, the unpaid balance shown due thereon shall be paid in equal installments on or before the remaining payment dates. E. On or before the 15th day of the fourth month of the year following that for which such declaration or amended declaration was filed, an annual return shall be filed and any balance which may be due the Village of Leetonia shall be paid therewith in accordance with the provisions of Section 5 hereof. SECTION 8. DUTIES OF THE VILLAGE CLERK. A. 1. It shall be the duty of the Village Clerk to receive the tax imposed by this ordinance in the manner prescribed herein from the taxpayers; to keep an accurate record thereof; and to report all monies so received. 2. It shall be the duty of the Village Clerk to enforce payment of all taxes owing Village of Leetonia, to keep accurate records for a minimum of five (5) years showing the amount due from each taxpayer required to file a declaration and/or make any return, including taxes withheld, and to show the dates and amount of payment thereof. B. Said Village Clerk is hereby charged with the enforcement of the provisions of this ordinance, and is hereby empowered, subject to the approval of the Board of Review, to adopt and promulgate and to enforce rules and regulations relating to any matter or thing pertaining to the collection of taxes and administration and enforcement of the provisions of this ordinance, including provisions for the re-examination and correction of returns. The Village Clerk is authorized to arrange for the payment of unpaid taxes, interest and penalties on a schedule of installment payments, when the taxpayer has proved to the Village Clerk that, due to certain hardship conditions, he is unable to pay the full amount of the tax due. Such authorization shall not be granted until proper returns are filed by the taxpayer for all amounts owed by him under the ordinance. Failure to make any deferred payment when due, shall cause the total unpaid amount, including penalty and interest, to become payable on demand and the provisions of Section 11 and 12 of the ordinance shall apply. C. In any case where a taxpayer has failed to file a return or has filed a return which does not show the proper amount of tax due, the Village Clerk may determine the amount of tax appearing to be due Village of Leetonia from the taxpayer and shall send to such taxpayer a written statement showing the amount of tax so determined, together with interest and penalties thereon, if any. D. Subject to the consent of the Board of Review or pursuant to regulation approved by said Board, the Village Clerk shall have the power to compromise any interest or penalty, or both, imposed by Section 10 of this ordinance. SECTION 9. INVESTIGATIVE POWERS OF THE PENALTY FOR DIVULGING CONFIDENTIAL INFORMATION. A. The Village Clerk, or any authorized employee, is hereby authorized to examine the books, papers, records and federal income tax returns of any employer or of any taxpayer or person subject to, or whom the Village Clerk believes is subject to the provisions of this ordinance, for the purpose of verifying the accuracy of any return made, or, if no return was made, to ascertain the tax due under this ordinance. Every such employer, supposed employer, taxpayer or supposed taxpayer is hereby directed and required to furnish upon written request by the Village Clerk, or his duly authorized agent or employee, the means, facilities, and opportunity for making such examinations and investigations as are hereby authorized. B. The Village Clerk is hereby authorized to order any person presumed to have knowledge of the facts to appear before him and may examine such person, under oath, concerning any income which was or should have been returned for taxation or any transaction tending to affect such income, and for this purpose may compel the production of books, papers, records, and federal income tax returns and the attendance of all persons before him, whether as parties or witnesses, whenever he believes such persons have knowledge of such income or information pertinent to such inquire. C. The refusal to produce books, papers, records and federal income tax returns, or the refusal to submit to such examination by any employer or person subject or presumed to be subject to the tax or by any officer, agent or employee of a person subject to the tax or required to withhold tax or the failure of any person to comply with the provisions of this Section or with and order or subpoena of the Village Clerk authorized hereby shall be deemed a violation of this ordinance, punishable as provided in Section 12 hereof. D. Any information gained as the result of any returns, investigations, hearings or verifications required or authorized by this ordinance shall be confidential, except for official purposes, or except in accordance with proper judicial order. Any person divulging such information in violation of this ordinance, shall, upon conviction thereof, be deemed guilty of a misdemeanor and shall be subject to a fine or penalty of not more that Five Hundred Dollars ($500.00) or imprisoned for not more than six (6) months, or both. Each disclosure shall constitute a separate offense. In addition to the above penalty, any employee of the Village of Leetonia who violated the provisions of this Section relative to the disclosure of confidential information shall be guilty of an offense punishable by immediate dismissal. E. Every taxpayer shall retain all records necessary to compute his tax liability for a period of five (5) years from the date of his return is filed, or the withholding taxes are paid. 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 on-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; on-half percent (1/2%) per month or fraction thereof. 2. For failure to remit taxes withheld from employees: three percent (3%) per month or fraction thereof. C. EXCEPTIONS. A penalty shall not be assessed on an additional tax assessment made by the Village Clerk when a return has been filed in good faith and the tax paid thereon within the time prescribed by the Village Clerk; 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 and 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 Village Clerk, the Board of Review may abate penalty or interest, or both, or upon an appeal from the refusal of the Village Clerk to recommend abatement of penalty and interest, the Board 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 suit, as other debts of like amount are recoverable. Except in the case of fraud, omission of a substantial portion of income subject to this tax, or failure to file a return, an additional assessment shall not be made after three (3) years from the time the return was due or filed whichever is later, provided, however, in those cases in which a Commissioner of Internal Revenue and the taxpayer have executed a waiver of the federal statute of limitation, the period within which an additional assessment may be made by the Village Clerk shall be one (1) year from the time of the final determination of the federal tax liability. B. Taxes erroneously paid shall not be refunded unless a claim for refund is made within three (3) years from the date which such payment was made or the return was due, or within three (3) months after final determination of the Federal tax liability, whichever is later. 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. fail, neglect or refuse to pay the tax, penalties or interest imposed by this ordinance; or 4. Fail neglect or refuse to withhold the tax from his employees or remit such withholding to the Village Clerk; or 5. Refuse to permit the Village Clerk 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 Village Clerk 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 Village Clerk; or 7. Refuse to disclose to the Village Clerk 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 Village Clerk 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 employee's residence addresses, total wages paid and Village of Leetonia tax withheld, or to knowingly give the Village Clerk false information; or 11. Attempt to do anything whatever to avoid 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 Five Hundred Dollars ($500.00), or imprisoned not more than six (6) months, or both for each offense. B. All prosecutions under this Section must be commenced within three (3) years from the time of the offense complained of except in the case of failure to file a return or in the case of filing a false or fraudulent return, in which event the limitation of time within which prosecution must be commenced shall be three (3) years from the date the return was due or the false or fraudulent return was filed. 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 three (3) electors of the Village of Leetonia to be appointed by the Mayor of Village of Leetonia, 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 references 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 on appeal. B. All rules and regulations and amendments or changes thereto, which are adopted by the Village Council under the authority conferred by this ordinance, must be approved by the Board of Review before the same become effective. The Board shall hear and pass on appeals from any ruling or decision of the Village Clerk, and, at the request of the taxpayer or Village Clerk, is empowered to substitute alternate methods of allocation. C. Any person dissatisfied with any ruling or decision of the Village Clerk 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 Village Clerk, and the Board shall, on hearing, have jurisdiction to affirm, reverse or modify any such ruling, or decision, or any part thereof. SECTION 14. ALLOCATION OF FUNDS. A. The funds collected under the provisions of this ordinance, or such part thereof, as may be appropriated by Council, shall be paid into the Leetonia Income Tax Fund and shall be applied as Village Council shall direct. SECTION 15. CREDIT FOR TAX PAID TO ANOTHER MUNICIPALITY. A. Where a resident of Village of Leetonia 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 Village of Leetonia who receives net profits, salaries, wages, commissions, or other personal service compensation for work done or services performed or rendered outside of Village of Leetonia, 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, 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 municipalities where such tax is paid. C. A claim for refund or credit under this section shall be made in such manner as the Village Council may be regulation provide. SECTION 16. SAVING 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 Village of Leetonia 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 hereunder 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 in the aforesaid period 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. SECTION 18. This ordinance shall take effect and be in force from and after the 1st day of January, 1975. MAYOR/s/ Paul Sevenich CLERKS/s/ Robert Colazzi TREASURER/s/ DeErla Smith |