RECORD OF ORDINANCES
Ordinance No. 94-7
Passed May 10, 1994
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 f this municipality; on
all salaries, wages, corn missions and other compensation earned by
nonresidents of this municipality; for work done or services performed or
rendered in this municipality; on the net profits earned on all Businesses,
professions or other activities conducted by residents of this Municipality; on
the net profits earned on all businesses, professions or other activities
conducted in this municipality by nonresidents, and on the net profits earned by
all corporations doing business in this municipality as the result of word done
or services performed or rendered in this municipality; 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 x at the source and paying
the same to this municipality; providing for the administration, collection and
enforcement of said tax; declaring violation thereof to be a misdemeanor and
imposing penalties therefore.
BE IT ORDAINED BY the Council of
the Village of Carroll, Fairfield County, Ohio, three—fourths (3/4’s) of its
members concurring:
§1. Purpose
To provide funds
for the purposes of general municipal operations, maintenance, new equipment,
extension and enlargement of municipal services facilities and capital
improvements of this municipality there shall be, an hereby, levied a tax on
salaries, wages, commissions and other compensation, on net profits as
hereinafter provided (purpose may vary with each municipal
§ 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.
Administrator — The individual designated by the
ordinance, whether appointed or elected, to administer and enforce the
provisions of the ordinance.
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 se 13 of this ordinance.
Business — An enterprise, activity, profession, or
undertaking of any n~ conducted for profit or ordinarily conducted for profit,
whether by an individual, partnership, association, corporation or any other
entity, including but limited to the renting or leasing of property, real,
personal or mixed.
Corporation — A corporation or joint stock association
organized under laws of the United States, the State of Ohio, or any other
state, territory, foreign country or dependency.
Employee — One who works for wages, salary, commission or
other to compensation in the service of an employer.
Employer — An individual, partnership, association,
corporation, go’ mental body, unit or agency, or any other entity, whether or
not organize 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 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, reasonable 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 hr by this ordinance, federal, state, and other taxes
based on income exclusive the amount of Ohio franchise tax computed on the net
worth basis; and in the of an association, without deduction of salaries paid to
partners, and other owners; and otherwise adjusted to the requirements of this
ordinance.
Nonresident — An individual domiciled outside this
municipality.
Nonresident unincorporated business entity — An
unincorporated but entity not having an office or place of business within this
municipality.
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 — An individual domiciled in this municipality.
Resident unincorporated business entity — An
unincorporated business entity having an office or place of business within this
municipality.
Taxable income — Wages, salaries, and other compensation
paid by an employer or employers before any deductions and or the net profits
from the operation of a business, profession 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 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.
Forms of words — The singular shall include the plural,
and the masculine shall include the feminine and the neuter.
§3. Imposition of tax
A. Subject to the provisions of §16 of this ordinance, and
annual tax for the purposes specified in §1 hereof shall be imposed on and
after June l, 1994, at the rate of 3/4 Of 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 this municipality.
2.
On all salaries, wages, commissions and other compensation earned during
the effective period of the ordinance by nonresidents for work done or services
performed or rendered in this municipality.
3. (a)
On the portion attributable to this municipality 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
this municipality.
(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 this municipality and not
levied against such unincorporated business entity by this municipality.
4. (a) On the portion attributable to this
municipality of the net profits earned during the effective period of this
ordinance of all nonresident unincorporated businesses, professions or other
entities, derived from sales made, work done, or services performed or rendered
and business or other activities conducted in this municipality, whether or not
such unincorporated business entity has an office or place of business in this
municipality.
(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 nonresident unincorporated business entity not
attributable to this municipality and not levied against such unincorporated
business entity this municipality.
5. On the portion attributable to this
municipality, 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 other activities conducted in this
municipality, whether or not such corporations have an office or place of
business in this municipality.
B. The portion of the net profits attributable to
this municipality of a taxpayer conducting a business, profession or other
activity both within and with the boundaries of this municipality shall be
determined as provided in 718.02 and in accordance with the rules and
regulations adopted by the administrator pursuant to this ordinance.
C. Operating loss carry forward
1. The portion of a net operating loss sustained
in any taxable year subsequent to (effective date of “first” ordinance
permitting loss carry-forwards allocable to this municipality may be applied
against the portion of profit of succeeding year(s) allocable to this
municipality, until exhausted but in no event for more than five (5) taxable
years. No portion of a operating loss shall be carried back against net profits
of any prior year.
2. The portion of a net operating loss sustained
shall be allocated to I municipality in the same manner as provided herein for
allocating profits to this municipality.
3. The Administrator shall provide by rules and
regulations the man in which such net operating loss carry-forward shall be
determined.
D. Consolidated returns
1.
Filing of consolidated returns may be permitted, required, or denied in
accordance with rules and regulations prescribed by the Administrator.
2. In the case of a
corporation that carries on transactions with its stock holders 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 this municipal constituting a portion only
of its total business, the Administrator shall require such additional
information as he may deem necessary to ascertain whether net profits are
properly allocated to this municipality. If the Administrator finds net profits
are not properly allocated to this municipality 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 this municipality.
E.
Exception
The tax provided for herein shall not be levied upon the
military pay or allowances of members of the armed forces of the United States,
or upon the net profits of any civic, charitable, religious, fraternal or other
organization specified in PC 118.01 to the extent that such net profits are
exempted from municipal income taxes under said section.
§4. Effective period
The tax shall be levied, collected and paid with respect to
the salaries, wages, commissions and other compensation, and with respect to the
net profits of businesses, professions or other activities earned on and after
June 1,1994.
§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 30 of the year following the effective
date of this ordinance, and or before April 30 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 four (4) months from the end of such
fiscal year or period. The Administrator 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
Administrator shall be accepted unless otherwise specified 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 Administrator on a form or forms furnished by or
obtainable upon request from such Administrator setting forth:
1. The aggregate amounts of salaries, wages, commissions and other
compensation earned and gross income from business, profession or other
activity, less allowable ordinary, reasonable, and necessary expenses incurred
in the acquisition of such gross income armed the preceding year and subject
to said tax;
2. The amount of the tax imposed by this ordinance on such earnings and
profits; and
3.
Such other pertinent statements, information returns, or other information
as the Administrator may require.
C.
The Administrator may 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
Administrator 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. No
penalty shall assess in those cases in which the return is filed and the
final tax paid with the period as extended.
D. 1. The taxpayer making a return shall, at the time of the
filing their pay to the Administrator the amount of taxes shown as due thereon;
provide however, that where any portion of the tax so due shall have been dedu4
at the source pursuant to the provisions of §6 of this ordinance, or with any
portion of said tax shall have been paid by the taxpayer pursuant to provisions
of §7 of this ordinance, or where an income tax has been paid another
municipality, credit for the amount so paid in accordance with hereof, shall be
deducted from the amount shown to be due and only balance, if any, shall be due
and payable at the time of filing said return.
2. A taxpayer who has over paid the amount of tax to
which this municipality is entitled under the provisions of this ordinance may
have such overpayment applied against any subsequent liability hereunder or, at
his elect indicated on the return, such overpayment (or part thereof) shall be
refund provided that no additional taxes or refunds of less than one dollar ($1
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 or claim a refund of tax overpaid, subject to the requirements an
limitations contained in §11 and 15. Such amended returns shall be form
obtainable on request from the Administrator. A taxpayer ma~ change the method
of accounting or apportionment of net profits after is due date for filing the
original return.
2. Within three (3) months from the
final determination of any federal liability affecting the taxpayer’s tax
liability to this municipality, taxpayer shall make and file an amended return
showing income should to the income tax of this municipality based upon such
final determination of federal tax liability, and pay any additional tax shown
due there make claim for refund of any overpayment.
§6. Collection at source
A. In accordance with rules and regulations prescribed by the
Administrator each employer within or doing business within this municipality
shall deduct a time of the payment of such salary, wage, commission or other
compensation tax of 3/4 of 1 percent of the gross salaries, wages, commissions
or compensation employer to the employee or the tips or gratuities ported to the
employer by each employee for social security or federal inc tax purposes and
shall on or before the last day of the month following the c of each calendar
quarter make a return and pay to the Administrator the an of taxes so deducted.
The returns shall be on a form or forms prescribed I acceptable to the
Administrator and shall be subject to the rules and regulations prescribed
therefore by the Administrator. Such employer shall be liable for payment of the
tax required to be deducted and withheld, whether or not taxes have in fact been
withheld.
B. Such employer in collecting the tax shall be deemed to hold the same,
payment is made by such employer to this municipality, as a trustee for the
benefit of this municipality and any such tax collected by such employer his
employees, shall, until the same is paid to this municipality, be deemed a trust
fund in the hands of such employer.
C.
On or before
January 31 of each year beginning with the year 1995. Each employer shall file a
withholding return setting forth the names and addresses of all employees from
whose compensation the tax was withheld during the preceding calendar year and
the amount of tax withheld from his employees and such other information as may
be required by the Administrator. All payments not subject to withholding shall
be reported on a form required by the Administrator.
D.
The tax
Administrator for good cause may require immediate returns and payments to be
submitted to his office.
§7. Declarations
A.
Every person
who anticipates any taxable income which is not subject to §6 hereof, or who
engages in any business, profession, enterprise or activity subject to the tax
imposed by §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 this
municipality in accordance with §6 hereof, such person need not file a
declaration.
B. 1.
Such declaration shall be filed on or before April 30 of each year during the
life of this ordinance, or within four (4) months 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 four (4) months 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 Administrator, provided, however, credit shall be taken for this
municipality’s Income tax to be withheld from any portion of such income. In
accordance with the provisions of §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 and provided for
herein.
D. Such
declaration or estimated tax to be paid this municipality 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 last day of the sixth,
ninth and thirteenth months after the beginning of the taxable year. Provided
however, that in case an 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 last 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 this municipality shall be paid therewith
in accordance with the provisions of §5 hereof.
§8. Duties of the administrator
A. 1. It shall be the duty of the Village of Carroll Tax
Administrator 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 Administrator to enforce
payment of all taxes owing this municipality, to keep accurate records for a
minimum of five years showing the amount due from each taxpayer required to file
a declaration and/or to make any return, including taxes withheld, and to show
dates and amounts of payments thereof.
B. Said Administrator is hereby charged with the enforcement
of the provision 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 related to any matter or thing pertaining to the collection of
taxes and the administrator and enforcement of the provisions of this ordinance,
including provisions for re-examination and correction of returns.
The Administrator is authorized to arrange for the payment
of unpaid tax interest and penalties on a schedule of installment payments, when
the taxpayer has proved to the Administrator that, due to certain hardship
conditions, he 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 urn 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 provisions of §11 and 12 of the ordinance shall apply.
C. In any case where a taxpayer has failed to file a return
or has file return which does not show the proper amount of tax due, the
Administrator n determine the amount of tax appearing to be due this
municipality from the taxpayer and shall send to such taxpayer a written
statement showing the amount 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 the Board, the
Administrator shall have the power to compromise any interest or penalty, or
both, imposed by §10 of this ordinance.
§9. Investigative powers of the administrator; penalty for divulging
confident information
A. The Administrator, or any authorized employee, is hereby
authorize examine the books, papers, records and federal income tax returns of
any employer or of any taxpayer or person subject to, or whom the Administrator
believes is subject to the provisions of this ordinance, for the purpose of
verify the accuracy of any return made, or, if no return was made, to ascertain
the due under this ordinance. Every such employer, supposed employer, taxpayer
supposed taxpayer is hereby directed and required to furnish upon written quest
by the Administrator, or his duly authorized agent or employee, the means,
facilities, and opportunity for making such examinations and investigations are
hereby authorized.
B. The
Administrator 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 reported 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 inquiry.
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 an order or
subpoena of the Administrator authorized hereby shall be deemed a violation of
this ordinance, punishable as provided In §12 hereof.
D. Any
information gained as a result of any returns, investigations, verifications
or hearings before the Administrator, required by the ordinance or authorized
by these rules and regulations shall be confidential and no disclosure thereof
shall be made except for official purposes or as ordered by a court of competent
jurisdiction. Any person divulging such information shall be guilty of a misdemeanor
punishable by a maximum fine of five hundred dollars ($500.00) or imprisonment
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 this municipality who
violates 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 his return is filed, or the withholding
taxes are paid.
§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 one-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; one and
one-half per cent (1 1/2%) per month or fraction thereof.
2.
For failure to remit taxes withheld from employees; five percent (5%) per
month or fraction thereof.
C. Exceptions. A
penalty shall not be assessed on an additional tax assessment made by the
Administrator when a return has been filed in good faith and the tax paid
thereon within the time prescribed by the Administrator; 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, pro viding an
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 Administrator, the Board of Review may abate penalty or
interest, or both, of upon an appeal from the refusal of the Administrator to
recommend abatement of penalty and/or interest, the Boar may nevertheless abate
penalty or interest, or both.
§11. Collection of unpaid taxes and refunds of overpayments
A. All
taxes imposed by this ordinance shall be collectible, together with an~ interest
and penalties thereon, by a civil action at law. All additional assessments
shall be made and all civil actions to recover municipal income taxes ant
penalties and interest thereon shall be brought within three (3) years after the
tax was due or the return was filed, whichever is later.
B. Taxes
erroneously paid shall not be refunded unless a claim for a refund is made.
Claims for refund of municipal income taxes must be brought within the time
limitation provided in Division A of this section.
C.
Amounts of less than one dollar ($1.00) shall not be collected or
refunded.
§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.
Willfully fail, neglect or refuse to pay the tax, penalties or interest
imposed by this ordinance- or
4.
Willfully fail, neglect or refuse to withhold the tax from his employees
or remit such withholding to the Administrator; or
5.
Refuse to permit the Administrator 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 Administrator 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 Administrator; or
7.
Refuse to disclose to the Administrator 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 Administrator 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 employees’
residence addresses, total wages paid and this municipality’s in-come tax
withheld, or to knowingly give the Administrator false information; or
11.
Attempt to do anything whatsoever to avoid the 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.
Prosecutions for an offense made punishable under this section or any
other provision of this ordinance shall be commenced within three (3) years
after the Commission of the offense, provided that in the case of fraud, failure
to file a return, or the omission of twenty-five percent (25%) or more of income
required to be reported, prosecutions may be commenced within six (6) years
after the commission of the offense.
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.
§13. Board of Review
A. A
Board of Review, consisting of a chairman and two other individuals to be
appointed by Carroll Village Council- 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 §9 hereof with reference
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 Administrator 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 Administrator,
and, at the request of the taxpayer or Administrator, is empowered to
substitute alternate methods of allocation.
C. Any
person dissatisfied with any ruling or decision of the Administrator which is
made under the authority conferred by this ordinance may appeal there from to
the Board of Review within thirty (30) days from the announcement of such ruling
or decision by the Administrator, and the Board shall, on hearing, having
jurisdiction to affirm, reverse or modify any such ruling or decision, or any
part thereof.
§14. Allocation of funds. The
funds collected under the provisions of this Ordinance shall first be used to
defray the costs of administering this Ordinance. The balance of the funds
collected shall be transferred and deposited in the General Rind for any legal
operating purpose.
§15. Reduced tax credit to residents
A.
When the taxable income of a resident of this municipality is subject to
a municipal income tax in another municipality on the same income taxable under
this ordinance such resident shall be allowed a credit of the amount of income
tax paid on such taxable income to such other municipality, equal to 1/4 of one
per cent of the amount obtained by multiplying the lower of the tax rate of such
other municipality or of this municipality by the taxable income earned in or
attributable to the municipality of employment or business activity. For the
purposes of this section taxable income shall include the distributive share of
net profits of a resident partner or owner of an unincorporated business entity.
B.
Method of applying for credit
1.
No credit will be given unless the taxpayer claims such on his final
return or other form prescribed by the Administrator, and presents such evidence
of the payment of a similar tax to another municipality, as the Administrator
may require.
2.
A statement satisfactory to the Administrator from the taxing authority
of the municipality to which the taxes are paid that a resident or his employer
is paying the tax shall be considered as fulfilling the requirement of this
section.
§16. Saving clause
If any sentence, clause, section of 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 the 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 this municipality that
this ordinance would have been adopted had such unconstitutional, illegal or
invalid sentence, clause, section or part thereof not been included herein.
§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 hereunder 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 §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 §5
and 6 of this ordinance as though the same were continuing.
§18. Emergency clause
This ordinance is hereby
declared to be an emergency measure necessary for the immediate preservation of
the public peace, health, and safety and it shall go into effect forthwith. The
reason for the said emergency is that the imposition of this tax and the
collection of said tax are essential to the operation of this Village because
the general fund is currently operating in a deficit category.
Municipal Clerk: Mary E. Dawson
Mayor: Charles O’Hare
Approved as to form: Don S. McAuliffe, Carroll Village
Solicitor
I hereby certify that the foregoing ordinance was posted on
05-11-94 in the five following public places:
Carroll Post Office
Municipal Building
People’s Store
Fisher’s Restaurant
Scoon’s Restaurant
Mary E. Dawson, Carroll Village Clerk
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