Tax Rules: Final: 5703-27
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
(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 5745.05(A) 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
(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.
Promulgated under: 5703.14
Authorized by: 5745.16
Amplifies: 5745.02, 5745.03, 5745.05