97.99 Penalty

Cross-references:

Income Tax Department, see §§ 35.01 and 35.02

Auditor, see §§ 31.35 through 31.44

Treasurer, see §§ 31.50 through 31.55

§ 97.01 PURPOSE.

In order to provide funds for the purposes of general city operations, maintenance, new equipment, the extension and enlargement of city services and facilities, and capital improvements, there is hereby levied a tax on salaries, wages, commissions, and other compensation, and on net profits as hereinafter provided.

(‘69 Code, § 191.01; Am. Ord. 39-79, passed 4-23-79)

Statutory references:

Power to levy income taxes, see Ohio Constitution, Art. VXIII, Sec. 3

Payroll deductions, see R.C. § 9.42

Municipal income taxes, see R.C. Ch. 718

Coshocton – General Regulations

§ 97.02 DEFINITIONS.

For the purpose of this subchapter the following definitions shall apply unless the context clearly indicates or requires a different meaning.

ADMINISTRATOR. The individual designated by this subchapter, whether appointed, or elected, to administer and enforce the provisions of this subchapter.

ASSOCIATION. A partnership, limited partnership, or other form of unincorporated enterprise, owned by two or more persons.

BOARD OF REVIEW. The Board created by and constituted as provided in § 97.13

BUSINESS. An enterprise, activity, profession, or undertaking of any nature conducted for profit or ordinarily conducted for profit, whether by an individual, partnership, association, corporation, or other entity, including, but not limited to the renting or leasing of real, personal, or, mixed property.

CORPORATION. A corporation or joint stock association organized under the laws of the United States, the state, or any other state, territory, or foreign country or dependency.

EMPLOYEE. One who works for wages or a salary, commission, or other type of compensation in the service of an employer.

EMPLOYER. An individual, partnership, association, corporation, governmental body, unit, or agency, or any other entity, whether or not organized for profit, who or that employs one or more persons on a salary, wage commission, or other compensation basis.

FISCAL YEAR. An accounting period of 12 months or less ending on any day other than December 31.

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 imposed by this subchapter or federal, state, and other taxes based on income exclusive of the amount of Ohio franchise tax computed on the net worth basis and, in the case of an association, without deduction of salaries paid to partners and other owners, and otherwise adjusted to the requirements of this subchapter.

NONRESIDENT. An individual domiciled outside the city.

NONRESIDENT UNINCORPORATED BUSINESS ENTITY. An incorporated business entity not having an office or place of business within the city.

PERSON. Every natural person, partnership, fiduciary, association, or corporation. Whenever used in any clause prescribing and imposing a penalty, the word PERSON, as applied to any unincorporated entity, means the partners or members thereof, and as applied to corporations, the officer 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 the city.

RESIDENT UNINCORPORATED BUSINESS ENTITY. An unincorporated business entity having an office or space of business within the city.

TAXABLE INCOME. Wages, salaries, and other compensation paid by an employer before any deduction, or the net profits from the operation of a business, profession, or other enterprise or activity adjusted in accordance with the provisions of this subchapter.

TAXABLE YEAR. The calendar year, or the fiscal year upon the basis of which net profits are to be computed under this subchapter, and, in the case of a return for a fractional part of a year, the period for which the return is required to be made.

TAXPAYER. A person whether an individual, partnership, association, corporation, or other entity required hereunder to file a return or pay a tax.

(‘69 Code, § 191.02; Am. Ord. 39-79, passed 4-23-79)

§ 97.03 IMPOSITION OF TAX.

1. Imposition. Subject to the provision of § 97.16, an annual tax for the purposes specified in § 97.01 shall be imposed on and after July 1, 1980, at the rate of 1% per annum upon the following, and until that date the current rate of income tax at a rate of 7/8% per annum shall continue on the following.
1. All salaries wages commissions, and other compensation earned during the effective period of this subchapter by residents of this city. Any form of deferred compensation regardless of classification shall be included in the definitions for TAXABLE INCOME referenced herein and taxed at a rate of 1%.

 

2. All salaries, wages, commissions, and other compensation earned during the effective period of this subchapter by non-residents for work done or services performed or rendered in this city. Any form of deferred compensation regardless of classification shall be included in the definitions for TAXABLE INCOME referenced herein and taxed at a rate of 1%
3. The portion attributable to this city of the net profits earned during the effective period of this subchapter by all resident unincorporated businesses, professions, or other entities and derived from sales made, work done, services performed or rendered, and business or other activities conducted in this city.
4. The portion of the distributive share of the net profits earned during the effective period of this subchapter by a resident partner or owner of a non-resident, unincorporated business entity not attributable to this city and not levied against the unincorporated business entity by this city.
5. The portion attributable to this city of the net profits earned during the effective period of this subchapter by all non-resident 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 city whether or not the unincorporated business entity has an office or place of business in this city.
6. The portion of the distributive share of the net profits earned during the effective period of this subchapter by a resident partner or owner of a non-resident unincorporated business entity not attributable to this city and not levied against the unincorporated business entity by this city.
7. The portion attributable to this city, of the net profits earned during the effective period of this subchapter of all corporations derived from sales made, work done, services performed or rendered, and business or other activities conducted in this city, whether or not the corporations have an office or place of business in this city.
2. Net profits of businesses within and without city. The portion of the net profits attributable to the city of a taxpayer conducting a business, profession, or other activity, both within and provided in R.C. § 718.02 and in accordance with the rules and regulations adopted by the Administrator pursuant to this subchapter

.

3. Operating loss carry-forward. The portion of a net operating loss sustained in any taxable year subsequent to September 1, 1973, allocable to the city may be applied against the portion of the profit of the succeeding year allocable to the city until exhausted, but in no event not more than two taxable years. No portion of a net operating loss shall be carried back against net profits of any prior year. The portion of a net operating loss sustained shall be allocated to the city in the same manner as provided herein for allocating net profits to the city. The Administrator shall provide by rules and regulations the manner in which the net operating loss carry-forward shall be determined.
4. Consolidated returns. Filing of consolidated returns may be permitted, required, or denied in accordance with rules and regulations prescribed by the Administrator. In the case of a corporation that carries on transactions with its stockholders or with other corporations related by stock ownership, interlocking directories, or some other method, or in case any person operates a division, branch, factory, office, laboratory, or activity within the city constituting a portion only of its total business, the Administrator shall require the additional information as he may deem necessary to ascertain whether net profits are properly allocated to the city. If the Administrator finds net profits are not properly allocated to the city by reason of transactions with stockholders or with other corporations related by stock ownership, interlocking directorates, or transactions with the division, branch, factory, office, laboratory, or activity, or by some other method, he shall make the allocation he deems appropriate to produce a fair and proper allocation of net profits to the city.
5. Exceptions. The tax provided for in this section 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 R.C. § 718.01 to the extent that the net profits are exempted from municipal income taxes under that section.

(‘69 Code, § 191.03; Am. Ord. 28-80, passed 3-24-80; Am. Ord. 37-84, passed

6-11-84; Am. Ord. 85-84, passed11-26-84; Am. Ord. 25-90 passed 5-14-90) Penalty, see § 97.99.

§ 97.04 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 September 1, 1973. Any form of deferred compensation regardless of classification shall be included in the definitions for TAXABLE INCOME referenced herein and taxed at a rate of 1%.

(’69 Code, § 191.04; Am. Ord. 39-79, passed 4-23-79; Am. Ord. 37-84, passed 6-11-84; Am. Ord. 85-84, passed 11-26-84; Am. Ord. 25.90, passed 5-14-90)

§ 97.05 RETURN AND PAYMENT OF TAX.

1. Each taxpayer, except as herein provided, shall, whether or not a tax is due thereon, make and file a return on or before April 15 of the year following the effective date of this subchapter and on or before April 15 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 months from the end of the fiscal year or period. The Administrator is hereby authorized to provide by regulation that the return of an employer, showing the amount of tax deducted by the employer from the salaries, wages, commissions, or other compensation, of an employee, and paid by him to the Administrator, shall be accepted unless otherwise specified as the return required of an employee whose sole income, subject to tax under this subchapter, is the salary, wages, commissions, or other compensation.
2. The return shall be filed with the Administrator on a form furnished by or obtainable upon request from the Administrator setting forth the following:
1. The aggregate amounts of salaries, wages, commissions, and other compensations earned and gross income from a business, profession, or other activity, less allowable ordinary, reasonable, and necessary expenses incurred in the acquisition of the gross income earned during the preceding year and subject to the tax.
2. The amount of tax imposed by this subchapter on the earnings and profits
3. Other pertinent statements, information returns, or other information the Administrator may require.
4. Federal income tax schedules C and E and 1120’s are required to be filed with the return if the taxpayer is required to file those schedules with the federal tax return.
3. The Administrator may extend the time for filing the annual return upon the request of the taxpayer for a period not to exceed six months, or one 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 be assessed in those cases in which the return is filed and the final tax paid within the period as extended.
4. The taxpayer making a return shall, at the time of the filing thereof, pay to the Administrator the amount of taxes shown as due thereon. However, where any portion of the tax so due has been deducted at the source pursuant to § 97.06, or where any portion of the tax has been paid by the taxpayer pursuant to § 97.07, or where any portion of the tax has been paid to another municipality and credited for the amount so paid in accordance with § 97.15, this shall be deducted from the amount shown to be due and only the balance, if any, shall be due and payable at the time of filing the return.
5. A taxpayer who has overpaid the amount of tax to which the city is entitled under the provisions of this subchapter may have the overpayment applied against any subsequent liability hereunder or, at his election indicated on the return, the overpayment, or part thereof, shall be refunded; however, no additional taxes or refunds of less than $1 shall be collected or refunded.
6. Where necessary, an amended return must be filed in order to report additional income and pay any additional tax due, or claim a refund of tax overpaid, subject to the requirements or limitations contained in §§ 97.11 and 97.15. The amended returns shall be on a form obtainable on request from the Administrator. A taxpayer may not change the method of accounting or apportionment of net profits after the due date for filing the original return. Within three months from the final determination of any federal tax liability affecting the taxpayer’s tax liability to the city, the taxpayer shall make and file an amended return showing income subject to the income tax of the city based upon the final determination of federal tax liability, and pay any additional tax shown due thereon or make a claim for the refund of any overpayment.
7. The Administrator shall assess a penalty of $25 per year for business and individuals who fail to file the tax return required by division (A) above whether or not a tax is due.

(’69 Code § 191.05; Am. Ord. 39-79 passed 4-23-79; Am. Ord. 37-84, passed 6-11-84)

§ 97.06 COLLECTION AT SOURCE.

In accordance with the rules and regulations prescribed by the Administrator, each employer within or doing business within this city shall deduct at the time of the payment of the salary, wage, commission, or other compensation the tax of 7/8% of the gross salaries, wages, commissions, or other compensation due by the employer to the employee. After July 1, 1980, the deduction shall be 1%. After July 1, 1980, the employer shall, on or before the fifteenth day of each month, make a return and pay to the Administrator the tax withheld during the preceding month if the employer withholds an amount equal to or exceeding $300 per month. If the withholding is less than $300 per month, then the employer shall, on or before the last day of the month following the close of each calendar quarter, make a return and pay to the Administrator the amount of taxes so deducted. The returns shall be on a form prescribed by or acceptable to the Administrator and shall be subject to the rules and regulations prescribed therefore by the Administrator. The employer shall be liable for the payment of the tax required to be deducted and withheld, whether or not the taxes have in fact been withheld. The employer, in collecting the tax, shall be deemed to hold the tax, until payment is made by the employer to this city, as a trustee for the benefit of this city. Any tax collected by the employer, from his employees, shall, until it is paid to this city, be deemed a trust fund in the hands of the employer.

(’69 Code, § 191.06; Am. Ord. 39-79, passed 4-23-79; Am. Ord 28-80, passed 3-24-80) Penalty, see § 97.99

1. Every person who anticipates any taxable income which is not subject to § 97.06, or who engages in any business, profession, enterprise, or activity subject to the tax imposed by § 97.03, shall file a declaration setting forth the estimated income or the estimated profit or loss from the business activity, together with the estimated tax due thereon, if any. However, if a person’s income is wholly from wages from which the tax will be withheld and remitted to the city in accordance with § 97.06, the person need not file a declaration.
2. The declaration shall be filed on or before April 30 of each year during the life of this subchapter, or within four months of the date the taxpayer becomes subject to the tax for the first time. Those taxpayers reporting on a fiscal year basis shall file a declaration within four months after the beginning of each fiscal year or period.
3. The declaration shall be filed on a form furnished by or obtainable from the Administrator. However, credit shall be taken for the city’s income tax to be withheld from any portion of the income In accordance with the provisions of § 97.15, credit may be taken for tax to be paid to, or withheld and remitted to, another taxing municipality. The original declaration, or any subsequent amendment thereof, may be increased or decreased on or before any subsequent quarterly payment date provided for herein.
4. The declaration of estimated tax to be paid the city shall be accompanied by a payment of at least one-fourth 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. However, if 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.
5. On or before the last day of the fourth month of the year following that for which the declaration or amended declaration was filed, an annual return shall be filed and any balance which may be due the city shall be paid therewith, in accordance with the provisions of § 97.05.

(’69 Code, § 191.07; Am. Ord. 38-79, passed 4-23-79) Penalty, see § 97.99

§ 97.08 DUTIES OF ADMINISTRATOR.

1. It shall be the duty of the Tax Administrator to receive the tax imposed by this subchapter in the manner prescribed herein from the taxpayers; to keep an accurate record thereof; and to report all moneys so received. It shall be the duty of the Administrator to enforce payment of all taxes owed to the city; to keep accurate records for a minimum of five years showing the amount due from each taxpayer required to file a declaration or make a return, including taxes withheld; and to show the dates and amounts of payments thereof.
2. The Administrator is charged with the enforcement of this subchapter and is authorized to adopt, promulgate, and enforce rules and regulations relating to any matter or thing pertaining to the collection of taxes and the administration and enforcement of this subchapter, including provisions for the re-examination and correction of returns. The Administrator is authorized to arrange for the payment of unpaid taxes, interest, and penalties on a schedule of installment payments when the taxpayer has proved to the Administrator that due to certain hardship conditions he is unable to pay the full amount of the tax due. The authorization shall not be granted until proper returns are filed by the taxpayer for all amounts owed by him under this subchapter. Failure to make any deferred payment when due shall cause the total unpaid amount, including penalty and interest, to become payable on demand and the provisions of §§ 97.11 and 97.12 shall apply.
3. In any case where a taxpayer has failed to file a return or has filed a return which does not show the proper amount of tax due, the Administrator may determine the amount of tax appearing to be due the city from the taxpayer and shall send to the taxpayer a written statement showing the amount of tax so determined, together with interest and penalties thereon, if any.
4. Subject to the consent of the Board of Review or pursuant to a regulation approved by the Board, the Administrator shall have the power to compromise any interest or penalty, or both, imposed by § 97.10.

(’69 Code, §191.08; Am. Ord. 38-79, passed 4-23-79)

§ 97.09 INVESTIGATIVE AUTHORITY; CONFIDENTIAL INFORMATION.

1. The Administrator or any authorized employee is hereby authorized to examine the books, papers, records, and federal income tax returns of any employer, taxpayer, or person subject to, or whom the Administrator believes is subject to, this subchapter, for the purpose of verifying the accuracy of any return made, or, if no return was made, to ascertain the tax due under this subchapter. Every employer, supposed employer, taxpayer, or supposed taxpayer is hereby directed and required to furnish, upon written request by the Administrator or his duly-authorized agent or employee, the means, facilities, and opportunity for making these examinations and investigations that are hereby authorized.
2. The Administrator is authorized to order any person presumed to have knowledge of the facts to appear before him and may examine the person, under oath, concerning any income which was or should have been reported for taxation or any transaction tending to affect the income. For this purpose the Administrator 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 the persons have knowledge of the income or information pertinent to the inquiry. The refusal to produce books, papers, records, and federal income tax returns; the refusal to submit to the 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 by any person to comply with the provisions of this section or with an order or subpoena of the Administrator authorized hereby, shall be a violation of this subchapter.
3. Any information gained as the result of any return, investigation, hearing, or verification required or authorized by this subchapter shall be confidential, except for official purposes, or except in accordance with proper judicial order. No person shall divulge this information.
4. Every taxpayer shall retain all records necessary to compute his tax liability for a period of five years from the date his return is filed or the withholding taxes are paid.

(’69 Code, § 191.09; Am. Ord. 39-79, passed 4-23-79) Penalty, see § 97.99

1. If the employer or taxpayer fails to file a tax return or deduct an amount in accordance with this subchapter, a 10% penalty on the tax owed along with 12% interest per annum shall be charged to the delinquent employer or taxpayer. The employer or taxpayer may also be charged under § 97.99

.

2. 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. Further, in the absence of fraud, neither penalty nor interest shall be assessed on any additional tax assessment resulting from a federal audit, provided an amended return is filed and the additional tax is paid within three months after final determination of the federal tax liability.
3. Upon the recommendation of the Administrator, the Board of Review may abate penalty, or interest, or both. Upon an appeal from the refusal of the Administrator to recommend abatement of penalty or interest, the Board may nevertheless abate penalty, or interest, or both.

(’69 Code, § 191.10; Am. Ord. 39.79, passed 4-23-79) Penalty, see § 97.99

§ 97.11 COLLECTION OF UNPAID TAXES, REFUNDS.

All taxes imposed by this subchapter shall be collectible, together with any interest and penalties thereon, by a civil action of law. All additional assessments shall be made and all civil actions to recover city income taxes, penalties, and interest thereon, shall be brought within three years after the tax was due or the return was filed, whichever is later. Taxes erroneously paid shall not be refunded unless claim for a refund is made. Claims for refund of city income taxes must be brought within the time limitation provided herein. Amounts of less than $1 shall not be collected or refunded.

(’69 Code, § 191.11; Am. Ord. 39-79, passed 4-23-79)

§ 97.12 VIOLATIONS.

1. No person shall do any of the following.
1. Fail, neglect, or refuse to make any return or declaration required by this subchapter.
2. . Make any incomplete, false, or fraudulent return.
3. Willfully fail, neglect, or refuse to pay the tax, penalties, or interest imposed by this subchapter.
4. Willfully fail, neglect, or refuse to withhold the tax from his employees or remit the withholding to the Administrator.
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 profit of a taxpayer.
6. Fail to appear before the Administrator and to produce his book, records, papers, or federal income tax returns relating to the income or net profits of a taxpayer upon order or subpoena of the Administrator.
7. Refuse to disclose to the Administrator any information with respect to the income or net profits of a taxpayer.
8. Fail to comply with any of the provisions of this subchapter or any order or subpoena of the Administrator authorized hereby.
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 his residence address and the date thereof.
10. Fail to use ordinary diligence in maintaining proper records of employees’ residence addresses, total wages paid, and the city’s income tax withheld, or knowingly give the Administrator false information.
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 subchapter.
2. Prosecutions for an offense made punishable under this section or any other provision of this subchapter shall be commenced within three years after the commission of the offense, provided that in the case of fraud, failure to file a return, or the omission of 25% or more of income required to be reported, prosecutions may be commenced within six years after the commission of the offense.
3. 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 the form or from paying the tax.

(’69 Code, § 191.12; Am. Ord. 39-79, passed 4-23-79) Penalty, see § 97.99

§ 97.13 BOARD OF REVIEW.

1. A Board of Review, consisting of a Chairman and two other individuals to be appointed by 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 § 97.09, with reference to the confidential character of information required to be disclosed by this subchapter, shall apply to any matters that may be heard before the Board on appeal.
2. All rules and regulations and amendments or changes thereto, which are adopted by the Administrator under the authority conferred by this subchapter, must be approved by the Board before they 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 authorized to substitute alternate methods of allocation.
3. Any person dissatisfied with any ruling or decision of the Administrator which is made under the authority conferred by this subchapter may appeal therefrom to the Board within 30 days from the announcement of the ruling or decision by the Administrator. The Board shall, on hearing, have jurisdiction to affirm, reverse, or modify any ruling or decision or any part thereof.

(’69 Code, § 191.13; Am. Ord. 39-79, passed 4-23-79)

Funds collected under this subchapter shall be used for general city operations, maintenance of equipment, extension, enlargement, and improvement of city services and facilities, and capital improvements.

(’69 Code, § 191.14; Am. Ord. 39-79, passed 4-23-79)

§ 97.15 CREDIT FOR TAX PAID TO ANOTHER MUNICIPALITY.

Where a resident of the city is subject to a municipal income tax in another municipality, he shall not pay a total municipal income tax on the same income greater than the tax imposed at the higher rate. Every individual taxpayer who resides in the city who receives net profits, salaries, wages, commissions, or other personal service compensation for work done or services performed or rendered outside of the city, if it is made to appear that he has paid a municipal income tax on the same income taxable under this subchapter to another municipality, shall be allowed a credit against the tax imposed by this subchapter of the amount so paid by him or on his behalf to the other municipality. The credit shall not exceed the tax assessed by this subchapter on the income earned in the other municipality where the tax is paid. A claim for refund or credit under this section shall be made in the manner the Administrator may by regulation provide.

(’69 code, § 191.15; Am. Ord. 39-79 passed 4-23-79)

§ 97.16 COLLECTION OF TAX AFTER TERMINATION OF CHAPTER

This subchapter shall continue effective insofar as the levy of taxes is concerned until repealed. Insofar as the collection of taxes levied hereunder and actions or proceedings for collecting any tax so levied or the enforcement of any provision of this subchapter are concerned, it shall continue effective until all the taxes levied in the aforesaid period are fully paid and until all suits and prosecutions for the collection of the taxes or for the punishment of violations of this subchapter have been fully terminated, subject to the limitations contained in §§ 97.11 and 97.12. Annual returns due for all or any part of the last effective year of this subchapter shall be due on the date provided in §§ 97.05 and 97.06 as though the provisions of this subchapter were continuing.

(’69 Code, § 191.17; Am. Ord. 39-79 passed 4-23-79)

§ 97.17 FEE FOR BULK AMOUNTS OF FORMS.

The Tax Administrator is authorized to charge a reasonable fee for forms that are requested in bulk amounts.

(Ord. 37-84, Passed 6-11-84)

§ 97.99 PENALTY.

1. Whoever violates or fails to comply with any of the provisions of §§ 97.01 through 97-16 for which no penalty is otherwise provided, shall be fined not more than $100.
2. Whoever violates § 97.09 (C) shall also be fined not more than $100. Each disclosure shall constitute a separate offense. In addition, any employee of the city who violates 97.09 (C) is guilty of an offense punishable by immediate dismissal.

(’69 Code, § 191.99; Am. Ord. 39-79, passed 4-23-79)