Taxpayers Rights and Responsibilities

Taxpayers’ Rights And Responsibilities City of Kettering Income Tax Code, Section 192.03(49)

“TAXPAYERS’ RIGHTS AND RESPONSIBILITIES” means the rights provided to Taxpayers in
sections 718.11, 718.12, 718.19, 718.23, 718.36, 718.37, 718.38, 5717.011, and 5717.03 of the
Ohio Revised Code and any corresponding ordinances of the Municipality, and the responsibilities
of Taxpayers to file, report, withhold, remit, and pay municipal income tax and otherwise comply
with Chapter 718 of the Ohio Revised Code and resolutions, ordinances, and rules adopted by a
municipal corporation for the imposition and administration of a municipal income tax.

These rights and responsibilities include, but are not limited to, the following:

• The Municipality shall maintain a Local Board of Tax Review to hear appeals of the Taxpayer
  on Assessments issued by the Tax Administrator. The Taxpayer or the Tax Administrator
  may appeal the final determination of the Local Board of Tax Review.
• Civil actions to recover municipal income tax, penalties and interest have time limits.
• Taxpayer has a prescribed manner to request a refund from the Tax Administrator.
• Taxpayer is required to timely and accurately file returns, reports, documents, and to timely
  remit all taxes due on such returns, reports, documents and filings.
• Taxpayer is required to allow examination of their books, papers, records, and federal and
  state income tax returns by the Tax Administrator.
• At or before the commencement of an Audit, the Tax Administrator shall inform and provide
  the Taxpayer with certain information regarding the Audit.
• Taxpayer has certain recourse if aggrieved by an action or omission of the Tax Administrator,
  their employee or an employee of the Municipality.

Roles of the Tax Administrator and Taxpayer During an Audit

This document summarizes the roles of the Tax Administrator and Taxpayer during an
Audit as prescribed under Ohio Revised Code (ORC) Chapter 718.36. The City of Kettering
Income Tax Ordinance and the ORC control in case of conflict.

Any person subject to the City of Kettering Income Tax Ordinance must file required return(s)
on or before prescribed due dates. A return is considered complete when the applicable tax
form and all required supporting documentation have been received by the Tax Division. This
applies to all individual income tax, business income tax, annual withholding reconciliations, and
monthly and quarterly withholding returns. Forms and instructions may be obtained from our
website: www.ketteringoh.org or by contacting our office.

On occasion, the Tax Division may require additional information to ascertain that the proper
amount of tax has been reported and paid. Under certain circumstances, an individual may be
ordered to appear before the Tax Administrator to undergo an Audit.

During an Audit, the role of the Tax Division is to review and examine the Taxpayer’s books,
records, memoranda, or accounts to determine if the Taxpayer has complied with the City of
Kettering Income Tax Ordinance. The role of the Taxpayer during an Audit is to cooperate with
the Tax Division and its agents by making all pertinent records available upon request. In the
event of an Audit, the Taxpayer has the right to:

• Know when the audit begins.
• Have the Audit conducted during regular business hours and after providing reasonable
  notice to the Taxpayer or on a mutually agreed-upon date and time.
• Be assisted or represented by an attorney, accountant, bookkeeper or other tax practitioner
  during all stages of the Audit. The Taxpayer may designate a representative by completing
  the ‘Declaration of Tax Representative’ form.
• Refuse to answer any questions asked by the person conducting an Audit until the Taxpayer
  has the opportunity to consult with a tax advisor.
• Record, electronically or otherwise, the Audit examination.
• Seek legal remedies if the Tax Division fails to comply with these provisions.
• Obtain a refund of any overpayment of tax within the statute of limitations.

Failure of the Tax Division or its agents to comply with any provision of this summary
does not excuse a Taxpayer from payment of any taxes owed.