Chapter 5703-27 Providing Municipal Income Tax Information

5703-27-01 Providing municipal income tax information.

As used in this rule:

(A) "Taxpayer information" includes the following information regarding a taxpayer for each taxable year:

(1) The taxpayer's name, address, and federal employer identification number;

(2) The taxpayer-reported Ohio net income pursuant to section 5745.02 of the Revised Code;

(3) The taxpayer-reported Ohio apportionment ratio and the taxpayer-reported municipal apportionment ratio pursuant to section 5745.02 of the Revised Code; and

(4) The taxpayer-reported income apportioned to the municipal corporation for purposes of the tax imposed under Chapter 5745. of the Revised Code.

(B) "Tax administrator" means the individual charged with direct responsibility for administration of a tax on income levied by a municipal corporation.

(C) On or about the fifteenth day of March each year, the tax commissioner shall provide each tax administrator the taxpayer information for each taxpayer whose Ohio net income the taxpayer has apportioned to that municipal corporation with respect to any report filed with the tax commissioner in the previous calendar year.

(D) Not later than thirty days following each quarterly distribution of estimated tax payments to municipal corporations pursuant to division (A) of section 5745.05 of the Revised Code, the tax commissioner shall provide to each tax administrator a report setting forth the name of the taxpayer that made the estimated tax payment and the amount of the estimated tax payment with respect to the municipal corporation for which the tax administrator is responsible for administering the tax.

(E) The information provided pursuant to this rule shall be in a format prescribed by the tax commissioner.

(F) Nothing in this rule shall prohibit a municipality from obtaining any information directly from any taxpayer as authorized by division (E) of section 5745.03 of the Revised Code.

(G) Except as otherwise authorized by law, no tax administrator shall disclose to any person, other than a properly authorized officer, employee, or agent of a municipal corporation, any taxpayer information received from the tax commissioner.

(H) Not later than the last day of January each year, each municipal corporation shall provide to the tax commissioner, in a format prescribed by the tax commissioner, the name and mailing address of the person or persons to whom the municipal corporation requests that the tax commissioner provide the information described in this rule. The tax commissioner shall not provide such information to any person other than a person employed by the municipal corporation or a person employed by an agency that administers tax on behalf of the municipal corporation.

Effective: 2/15/2019
Five Year Review (FYR) Dates: 11/30/2018 and 02/15/2019
Promulgated Under: 119
Statutory Authority: 5703.05, 5745.16
Rule Amplifies: 5745.02, 5745.03, 5745.05, 5745.16
Prior Effective Dates: 12/18/2003