ORDINANCE NO. ___________
AN ORDINANCE AMENDING VARIOUS SECTIONS OF INCOME TAX ORDINANCE NO.
WHEREAS, the Village of
Rockford, Ohio has an income tax ordinance for the purpose of levying taxes on
all qualifying salaries, wages, commissions and other forms of compensation.
WHEREAS,
the assessment and collection of taxes is vital to the funding of general
municipal operations and the benefit of all residents of the Village.
WHEREAS, having reviewed the
Income Tax Ordinance, Council deems it necessary and appropriate to amend
various section of the Ordinance.
THEREFORE, BE IT ORDAINED by
the Council of the Village of
SECTION ONE
Section 10, Paragraph B. 5,
Interest and Penalties, shall be, and hereby is, amended to read as follows
B. 5.
For failure to file any return required by any provision of this
ordinance, a minimum penalty of Twenty-five Dollars ($25.00) will be imposed
until May 31st for each tax year. Any returns filed on or after June 1st a
maximum penalty of Fifty Dollars ($50.00) will be imposed.
SECTION TWO
Section 10, Paragraph D,
Interest and Penalties, shall be, and hereby is, deleted in its entirety.
SECTION THREE
Section 12, Paragraph A. 11,
Violations - Penalties, shall be, and hereby is, amended to read as follows:
A.
11. Attempt to do anything whatever to avoid the
payment of the whole or any part of the tax, penalties or interest imposed by
this ordinance, for which no other penalty is otherwise provided, shall be
guilty of a minor misdemeanor and shall be fined not more than One Hundred
Fifty Dollars ($150.00). On a second offense within two years after the first
offense, such person is guilty of a misdemeanor of the third degree and shall
be fined not more than Five Hundred Dollars ($500.00) or imprisoned not more
than sixty (60) days, or both, for each offense.
SECTION FOUR
All legislation inconsistent
herewith shall be, and hereby is, repealed.
SECTION FIVE
This Ordinance is deemed to
be an emergency measure necessary for the immediate preservation of the public
peace, health, safety and welfare of the citizens of the Village of Rockford,
Ohio. These amendment to the Village of Rockford Income Tax Ordinance
#10-19-2004 as set forth herein shall be declared to take effect and be in full
force immediately after its passage. The implementation of these amendments
shall be
Passed on this 16th day of
December, 2008.
Attest:
_________________________________ ____________________________________
Clerk
of Council Mayor
____________________________________
President
of Council
taxordinance08/rockford/mr