Label
Amending TMC 798
Finance
Dan Morey (x1663)
Title
Repealing Toledo Municipal Code Section 798.99 and enacting new Toledo Municipal Code Section 798.99; and declaring an emergency.
Body
SUMMARY & BACKGROUND:
This Ordinance repeals and enacts a new TMC Section 798.99 in order to authorize administrative fines and create appeal process. TMC Chapter 798 addresses tax registration for general contractors and subcontractors.
Summary
NOW THEREFORE Be it ordained by the Council of the City of Toledo:
SECTION 1. That Toledo Municipal Code Section 798.99 which reads as follows:
798.99. Penalty.
Any individual, company, partnership, association, corporation or any other entity who violates any section of this chapter as determined by the Division of Taxation and Treasury shall be guilty of a misdemeanor of the first degree, which is a fine up to $1,000.00 and/or imprisonment not more than 180 days. Each day the violation is committed or permitted to continue shall constitute a separate offense.
is repealed.
SECTION 2. That a new TMC Section 798.99 is enacted to read as follows:
798.99. Penalty.
Any individual, company, partnership, association, corporation or any other entity who violates any section of this chapter as determined by the Division of Taxation and Treasury shall be subject to a civil fine of $1,000.00. A second violation in a one-year period, in addition to civil penalties, shall be guilty of a misdemeanor of the first degree, a fine up to $1,000.00, and imprisonment not more than 180 days. Further violations after the second violation increase the civil fine by $5,000 per occurrence. Each day the violation is committed or permitted to continue shall constitute a separate offense.
An employer may appeal any decision made by the Division of Taxation or its designee under this subsection 798.99 to the Board of Appeals created by Section 701.10 <https://codelibrary.amlegal.com/codes/toledo/latest/toledo_oh/0-0-0-94015>. The Board shall have the power to sustain, modify or reverse the decision of the Division of Taxation or its designee. The Board's decision shall be in writing and sent to the appellant or his/her legal representative, within fifteen days after the hearing is concluded. The action of the Board of Appeals is final. A quorum of the Board shall consist of a majority of the members of the Board.
SECTION 3. That this Ordinance is declared to be an emergency measure and shall take effect and be in force from and after its passage. The reason for the emergency lies in the fact that same is necessary for the immediate preservation of the public peace, health, safety and property, and for the further reason that this Ordinance must be immediately effective in order to timely update employer notification processes before January 2026.
Vote on emergency clause: yeas _____, nays _____.
Passed: _________________, as an emergency measure: yeas _____, nays _____.
Attest: ________________________ __________________________________
Clerk of Council President of Council
Approved: _____________________ __________________________________
Mayor
I hereby certify that the above is a true and correct copy of an Ordinance passed by Council ________________________.
Attest: ________________________
Clerk of Council