reglab/housing_qa huggingface dataset:
Ohio Rev Code § 718.15 (2021)
2021 Ohio Revised Code|Title 7 | Municipal Corporations|Chapter 718 | Municipal Income Taxes|Section 718.15 | Tax Credit for Businesses That Foster New Jobs in Ohio.

Effective: September 17, 2014|Latest Legislation:  House Bill 492 - 130th General Assembly|A municipal corporation, by ordinance, may grant a refundable or nonrefundable credit against its tax on income to a taxpayer to foster job creation in the municipal corporation. If a credit is granted under this section, it shall be measured as a percentage of the new income tax revenue the municipal corporation derives from new employees of the taxpayer and shall be for a term not exceeding fifteen years. Before the municipal corporation passes an ordinance granting a credit, the municipal corporation and the taxpayer shall enter into an agreement specifying all the conditions of the credit.
Ohio Rev Code § 718.151 (2021)
2021 Ohio Revised Code|Title 7 | Municipal Corporations|Chapter 718 | Municipal Income Taxes|Section 718.151 | Tax Credits to Foster Job Retention.

Effective: September 17, 2014|Latest Legislation:  House Bill 492 - 130th General Assembly|A municipal corporation, by ordinance, may grant a refundable or nonrefundable credit against its tax on income to a taxpayer for the purpose of fostering job retention in the municipal corporation. If a credit is granted under this section, it shall be measured as a percentage of the income tax revenue the municipal corporation derives from the retained employees of the taxpayer, and shall be for a term not exceeding fifteen years. Before a municipal corporation passes an ordinance allowing such a credit, the municipal corporation and the taxpayer shall enter into an agreement specifying all the conditions of the credit.
Ohio Rev Code § 718.16 (2021)
2021 Ohio Revised Code|Title 7 | Municipal Corporations|Chapter 718 | Municipal Income Taxes|Section 718.16 | Tax Credit to Person Who Works in Joint Economic Development Zone or District.

Effective: July 26, 2000|Latest Legislation:  House Bill 477 - 123rd General Assembly|A municipal corporation shall grant a credit against its tax on income to a resident of the municipal corporation who works in a joint economic development zone created under section 715.691 or a joint economic development district created under section 715.70, 715.71, or 715.72 of the Revised Code to the same extent that it grants a credit against its tax on income to its residents who are employed in another municipal corporation.
Ohio Rev Code § 718.19 (2021)
2021 Ohio Revised Code|Title 7 | Municipal Corporations|Chapter 718 | Municipal Income Taxes|Section 718.19 | Requests for Refunds.

Effective: March 23, 2015|Latest Legislation:  House Bill 5 - 130th General Assembly|(A) Upon receipt of a request for a refund, the tax administrator of a municipal corporation, in accordance with this section, shall refund to employers, agents of employers, other payers, or taxpayers, with respect to any income or withholding tax levied by the municipal corporation:(1) Overpayments of more than ten dollars;(2) Amounts paid erroneously if the refund requested exceeds ten dollars.(B)(1) Except as otherwise provided in this chapter, requests for refund shall be filed with the tax administrator, on the form prescribed by the tax administrator within three years after the tax was due or paid, whichever is later. The tax administrator may require the requestor to file with the request any documentation that substantiates the requestor's claim for a refund.(2) On filing of the refund request, the tax administrator shall determine the amount of refund due and certify such amount to the appropriate municipal corporation official for payment. Except as provided in division (B)(3) of this section, the administrator shall issue an assessment to any taxpayer whose request for refund is fully or partially denied. The assessment shall state the amount of the refund that was denied, the reasons for the denial, and instructions for appealing the assessment.(3) If a tax administrator denies in whole or in part a refund request included within the taxpayer's originally filed annual income tax return, the tax administrator shall notify the taxpayer, in writing, of the amount of the refund that was denied, the reasons for the denial, and instructions for requesting an assessment that may be appealed under section 718.11 of the Revised Code.(C) A request for a refund that is received after the last day for filing specified in division (B) of this section shall be considered to have been filed in a timely manner if any of the following situations exist:(1) The request is delivered by the postal service, and the earliest postal service postmark on the cover in which the request is enclosed is not later than the last day for filing the request.(2) The request is delivered by the postal service, the only postmark on the cover in which the request is enclosed was affixed by a private postal meter, the date of that postmark is not later than the last day for filing the request, and the request is received within seven days of such last day.(3) The request is delivered by the postal service, no postmark date was affixed to the cover in which the request is enclosed or the date of the postmark so affixed is not legible, and the request is received within seven days of the last day for making the request.(D) As used in this section, "withholding tax" has the same meaning as in section 718.27 of the Revised Code.
Ohio Rev Code § 718.23 (2021)
2021 Ohio Revised Code|Title 7 | Municipal Corporations|Chapter 718 | Municipal Income Taxes|Section 718.23 | Verification of Accuracy of Returns.

Effective: March 23, 2015|Latest Legislation:  House Bill 5 - 130th General Assembly|(A) A tax administrator, or any authorized agent or employee thereof may examine the books, papers, records, and federal and state income tax returns of any employer, taxpayer, or other person that is subject to, or that the tax administrator believes is subject to, the provisions of this chapter for the purpose of verifying the accuracy of any return made or, if no return was filed, to ascertain the tax due under this chapter. Upon written request by the tax administrator or a duly authorized agent or employee thereof, every employer, taxpayer, or other person subject to this section is required to furnish the opportunity for the tax administrator, authorized agent, or employee to investigate and examine such books, papers, records, and federal and state income tax returns at a reasonable time and place designated in the request.(B) The records and other documents of any taxpayer, employer, or other person that is subject to, or that a tax administrator believes is subject to, the provisions of this chapter shall be open to the tax administrator's inspection during business hours and shall be preserved for a period of six years following the end of the taxable year to which the records or documents relate, unless the tax administrator, in writing, consents to their destruction within that period, or by order requires that they be kept longer. The tax administrator of a municipal corporation may require any person, by notice served on that person, to keep such records as the tax administrator determines necessary to show whether or not that person is liable, and the extent of such liability, for the income tax levied by the municipal corporation or for the withholding of such tax.(C) The tax administrator may examine under oath any person that the tax administrator reasonably believes has knowledge concerning any income that was or would have been returned for taxation or any transaction tending to affect such income. The tax administrator may, for this purpose, compel any such person to attend a hearing or examination and to produce any books, papers, records, and federal income tax returns in such person's possession or control. The person may be assisted or represented by an attorney, accountant, bookkeeper, or other tax practitioner at any such hearing or examination. This division does not authorize the practice of law by a person who is not an attorney.(D) No person issued written notice by the tax administrator compelling attendance at a hearing or examination or the production of books, papers, records, or federal income tax returns under this section shall fail to comply.
Ohio Rev Code § 718.25 (2021)
2021 Ohio Revised Code|Title 7 | Municipal Corporations|Chapter 718 | Municipal Income Taxes|Section 718.25 | Rounding of Amounts.

Effective: March 23, 2015|Latest Legislation:  House Bill 5 - 130th General Assembly|A person may round to the nearest whole dollar all amounts the person is required to enter on any return, report, voucher, or other document required under this chapter. Any fractional part of a dollar that equals or exceeds fifty cents shall be rounded to the next whole dollar, and any fractional part of a dollar that is less than fifty cents shall be dropped. If a person chooses to round amounts entered on a document, the person shall round all amounts entered on the document.
Ohio Rev Code § 718.26 (2021)
2021 Ohio Revised Code|Title 7 | Municipal Corporations|Chapter 718 | Municipal Income Taxes|Section 718.26 | Identification Information.

Effective: March 23, 2015|Latest Legislation:  House Bill 5 - 130th General Assembly|(A) Nothing in this chapter prohibits a tax administrator from requiring any person filing a tax document with the tax administrator to provide identifying information, which may include the person's social security number, federal employer identification number, or other identification number requested by the tax administrator. A person required by the tax administrator to provide identifying information that has experienced any change with respect to that information shall notify the tax administrator of the change before, or upon, filing the next tax document requiring the identifying information.(B) When transmitting or otherwise making use of a tax document that contains a person's social security number, the tax administrator shall take all reasonable measures necessary to ensure that the number is not capable of being viewed by the general public, including, when necessary, masking the number so that it is not readily discernible by the general public. The tax administrator shall not put a person's social security number on the outside of any material mailed to the person.(C)(1) If the tax administrator makes a request for identifying information and the tax administrator does not receive valid identifying information within thirty days of making the request, nothing in this chapter prohibits the tax administrator from imposing a penalty upon the person to whom the request was directed pursuant to section 718.27 of the Revised Code, in addition to any applicable penalty described in section 718.99 of the Revised Code.(2) If a person required by the tax administrator to provide identifying information does not notify the tax administrator of a change with respect to that information as required under division (A) of this section within thirty days after filing the next tax document requiring such identifying information, nothing in this chapter prohibits the tax administrator from imposing a penalty pursuant to section 718.27 of the Revised Code.(3) The penalties provided for under divisions (C)(1) and (2) of this section may be billed and imposed in the same manner as the tax or fee with respect to which the identifying information is sought and are in addition to any applicable criminal penalties described in section 718.99 of the Revised Code for a violation of section 718.35 of the Revised Code and any other penalties that may be imposed by the tax administrator by law.
Ohio Rev Code § 718.28 (2021)
2021 Ohio Revised Code|Title 7 | Municipal Corporations|Chapter 718 | Municipal Income Taxes|Section 718.28 | Administration of Claims.

Effective: March 23, 2015|Latest Legislation:  House Bill 5 - 130th General Assembly|(A) As used in this section, "claim" means a claim for an amount payable to a municipal corporation that arises pursuant to the municipal income tax imposed in accordance with this chapter.(B) Nothing in this chapter prohibits a tax administrator from doing either of the following if such action is in the best interests of the municipal corporation:(1) Compromise a claim;(2) Extend for a reasonable period the time for payment of a claim by agreeing to accept monthly or other periodic payments.(C) The tax administrator may consider the following standards when ascertaining with respect to a claim whether a compromise or payment-over-time agreement is in the best interests of the municipal corporation:(1) There exists a doubt as to whether the claim can be collected.(2) There exists a substantial probability that, upon payment of the claim and submission of a timely request for refund with respect to that payment, the tax administrator would refund an amount that was illegally or erroneously paid.(3) There exists an economic hardship such that a compromise or agreement would facilitate effective tax administration.(4) There exists a joint liability among spouses, one of whom is an innocent spouse, provided that any relief under this standard shall only affect the claim as to the innocent spouse. A spouse granted relief under section 6015 of the Internal Revenue Code with regard to any income item is rebuttably presumed to be an innocent spouse with regard to that income item to the extent that income item is included in or otherwise affects the computation of a municipal income tax or any penalty or interest on that tax.(5) Any other reasonable standard that the tax administrator establishes.(D) The tax administrator's rejection of a compromise or payment-over-time agreement proposed by a person with respect to a claim shall not be appealable.(E) A compromise or payment-over-time agreement with respect to a claim shall be binding upon and shall inure to the benefit of only the parties to the compromise or agreement, and shall not extinguish or otherwise affect the liability of any other person.(F) A compromise or payment-over-time agreement with respect to a claim shall be void if the taxpayer defaults under the compromise or agreement or if the compromise or agreement was obtained by fraud or by misrepresentation of a material fact. Any amount that was due before the compromise or agreement and that is unpaid shall remain due, and any penalties or interest that would have accrued in the absence of the compromise or agreement shall continue to accrue and be due.
Ohio Rev Code § 718.30 (2021)
2021 Ohio Revised Code|Title 7 | Municipal Corporations|Chapter 718 | Municipal Income Taxes|Section 718.30 | Adoption of Rules.

Effective: March 23, 2015|Latest Legislation:  House Bill 5 - 130th General Assembly|Nothing in this chapter prohibits the legislative authority of a municipal corporation, or a tax administrator pursuant to authority granted to the administrator by resolution or ordinance, to adopt rules to administer an income tax imposed by the municipal corporation in accordance with this chapter. Such rules shall not conflict with or be inconsistent with any provision of this chapter. All rules adopted under this section shall be published and posted on the internet as described in section 718.07 of the Revised Code.
Ohio Rev Code § 718.31 (2021)
2021 Ohio Revised Code|Title 7 | Municipal Corporations|Chapter 718 | Municipal Income Taxes|Section 718.31 | Payment of Persons Hired to Inspect Books.

Effective: March 23, 2015|Latest Legislation:  House Bill 5 - 130th General Assembly|No person hired or retained by a tax administrator to examine or inspect a taxpayer's books shall be paid on a contingency basis.
Ohio Rev Code § 718.35 (2021)
2021 Ohio Revised Code|Title 7 | Municipal Corporations|Chapter 718 | Municipal Income Taxes|Section 718.35 | Fraud.

Effective: March 23, 2015|Latest Legislation:  House Bill 5 - 130th General Assembly|No person shall knowingly make, present, aid, or assist in the preparation or presentation of a false or fraudulent report, return, schedule, statement, claim, or document authorized or required by municipal corporation ordinance or state law to be filed with a tax administrator, or knowingly procure, counsel, or advise the preparation or presentation of such report, return, schedule, statement, claim, or document, or knowingly change, alter, or amend, or knowingly procure, counsel or advise such change, alteration, or amendment of the records upon which such report, return, schedule, statement, claim, or document is based with intent to defraud the municipal corporation or a tax administrator.
Ohio Rev Code § 718.36 (2021)
2021 Ohio Revised Code|Title 7 | Municipal Corporations|Chapter 718 | Municipal Income Taxes|Section 718.36 | Audits.

Effective: March 23, 2015|Latest Legislation:  House Bill 5 - 130th General Assembly|(A) At or before the commencement of an audit, the tax administrator shall provide to the taxpayer a written description of the roles of the tax administrator and of the taxpayer during an audit and a statement of the taxpayer's rights, including any right to obtain a refund of an overpayment of a tax. At or before the commencement of an audit, the tax administrator shall inform the taxpayer when the audit is considered to have commenced.(B) Except in cases involving suspected criminal activity, the tax administrator shall conduct an audit of a taxpayer during regular business hours and after providing reasonable notice to the taxpayer. A taxpayer who is unable to comply with a proposed time for an audit on the grounds that the proposed time would cause inconvenience or hardship must offer reasonable alternative dates for the audit.(C) At all stages of an audit by the tax administrator, a taxpayer is entitled to be assisted or represented by an attorney, accountant, bookkeeper, or other tax practitioner. The tax administrator shall prescribe a form by which a taxpayer may designate such a person to assist or represent the taxpayer in the conduct of any proceedings resulting from actions by the tax administrator. If a taxpayer has not submitted such a form, the tax administrator may accept other evidence, as the tax administrator considers appropriate, that a person is the authorized representative of a taxpayer.A taxpayer may refuse to answer any questions asked by the person conducting an audit until the taxpayer has an opportunity to consult with the taxpayer's attorney, accountant, bookkeeper, or other tax practitioner. This division does not authorize the practice of law by a person who is not an attorney.(D) A taxpayer may record, electronically or otherwise, the audit examination.(E) The failure of the tax administrator to comply with a provision of this section shall neither excuse a taxpayer from payment of any taxes owed by the taxpayer nor cure any procedural defect in a taxpayer's case.(F) If the tax administrator fails to substantially comply with the provisions of this section, the tax administrator, upon application by the taxpayer, shall excuse the taxpayer from penalties and interest arising from the audit.
Ohio Rev Code § 718.39 (2021)
2021 Ohio Revised Code|Title 7 | Municipal Corporations|Chapter 718 | Municipal Income Taxes|Section 718.39 | Municipal Corporations With Larger Population; Correspondence From Tax Administrator.

Effective: December 22, 2021|Latest Legislation:  Senate Bill 217 - 134th General Assembly|If the municipal corporation imposing a tax in accordance with this chapter has a population greater than thirty thousand according to the most recent decennial census or if the tax administrator charged with the administration of the tax is described in either division (U)(1)(b) or (c) of section 718.01 of the Revised Code, all of the tax administrator's written correspondence to a taxpayer or other person shall include the name and contact information of an individual designated to receive inquiries regarding the correspondence. The individual may be the tax administrator or an employee of the tax administrator. Last updated January 18, 2022 at 12:52 PM
Ohio Rev Code § 718.50 (2021)
2021 Ohio Revised Code|Title 7 | Municipal Corporations|Chapter 718 | Municipal Income Taxes|Section 718.50 | Member or Employee of Ohio General Assembly and Certain Judges Excluded From Tax.

Effective: March 23, 2015|Latest Legislation:  House Bill 5 - 130th General Assembly|(A) No municipal corporation other than the municipal corporation of residence shall levy a tax on the income of any member or employee of the Ohio general assembly including the lieutenant governor which income is received as a result of services rendered as such member or employee and is paid from appropriated funds of this state.(B) No municipal corporation other than the municipal corporation of residence and the city of Columbus shall levy a tax on the income of the chief justice or a justice of the supreme court received as a result of services rendered as the chief justice or justice. No municipal corporation other than the municipal corporation of residence shall levy a tax on the income of a judge sitting by assignment of the chief justice or on the income of a district court of appeals judge sitting in multiple locations within the district, received as a result of services rendered as a judge.
Ohio Rev Code § 718.841 (2021)
2021 Ohio Revised Code|Title 7 | Municipal Corporations|Chapter 718 | Municipal Income Taxes|Section 718.841 | Web Portal Information Sharing.

Effective: February 7, 2022|Latest Legislation:  House Bill 228 - 134th General Assembly|(A) The department of taxation shall create and maintain a world wide web portal capable of securely exchanging information between the department and municipal corporations. (B) The web portal created pursuant to division (A) of this section shall be used by both the department and municipal corporations to securely exchange information as required under sections 718.80 to 718.95 of the Revised Code. The tax commissioner shall establish the procedures by which municipal corporations may access the web portal and the format in which information must be submitted. (C) If the web portal is unavailable for any reason, the tax commissioner and municipal corporations shall provide the information as required under sections 718.80 to 718.95 of the Revised Code through another secure format. If the commissioner determines it reasonably necessary, the commissioner may extend the time within which information must be provided by not more than forty-five days. If the commissioner extends the time within which information must be provided, any event attaching a penalty for failure to provide such information shall be extended accordingly. (D) The tax commissioner may modify the web portal created pursuant to division (A) of this section to enable the exchange of information between the commissioner and municipal corporations under Chapter 5745. and division (D) of section 5747.50 of the Revised Code and as otherwise required or permitted by law. (E) The tax commissioner may adopt rules governing the use of the web portal created pursuant to division (A) of this section. Last updated December 2, 2021 at 5:51 PM