Taxpayer Rights and Responsibilities

TAXPAYERS’ RIGHTS AND RESPONSIBILITIES

By law, “TAXPAYERS’ RIGHTS AND RESPONSIBILITIES” mean the rights provided to taxpayers in sections 718.11, 718.12, 718.19, 718.36, 718.37, 5717.011, and 5717.03 of the Ohio Revised Code and any corresponding ordinances of the City of Canton, and the responsibilities of the taxpayer 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 and regulations which may be adopted the City of Canton for the imposition and administration of a municipal income tax.

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

Taxpayer has certain recourse if aggrieved by an action or omission of the Income Tax Director, or other employee of the Canton City Income Tax Department.

The City of Canton will maintain a Local Board of Tax Review to hear appeals of the taxpayer on assessments issued by the Tax Administrator. The Taxpayer and the Income Tax Director each has recourse for appealing the Final Determination of the Local Board of Review.

Civil actions to recover municipal income tax, penalties, and interest have statutes of limitations.

Prosecutions for violations of the Canton Income Tax Code also must be brought within prescribed periods of limitations.

Refund claims have statutes of limitations as well.

Taxpayers have a responsibility to timely and accurately file annual returns, reports, documents, and to timely remit all taxes due on such annual returns, reports, documents, and filings.

The records and other documents of any taxpayer, employer, or other person that is subject to, or that the Income Tax Director believes is subject to, the city income tax shall be open to the Income Tax Director's inspection during business hours and shall be preserved for a period of six years following the end of the taxable year to which the records or documents relate, unless the Income Tax Director, in writing, consents to their destruction within that period, or by order requires that they be kept longer.

At or before the commencement of an audit (in which the Income Tax Department has ordered the appearance of the taxpayer), the Tax Auditor or Tax Examiner shall inform and provide the taxpayer with prescribed information regarding the audit.

At all stages of an audit, a taxpayer is entitled to be assisted or represented by an attorney, accountant, bookkeeper, or other tax practitioner.