27th Annual Tuesday & Wednesday, January 23‐24, 2018 Hya� Regency Columbus, Columbus, Ohio Workshop A Ohio Tax At Last!! Centralization of Ohio’s Municipal Income Tax … What Taxpayers Must Do Now Tuesday, January 23, 2018 1:45 p.m. to 2:45 p.m.
Biographical Information Thomas M. Zaino, JD, CPA, Managing Member, Zaino Hall & Farrin LLC 41 South High Street, Suite 3600, Columbus, OH 43215 614-349-4810 Mobile: 614-598-1596 tzaino@zhftaxlaw.com Tom is Managing Member and founder of the Firm. He assists clients with multistate business tax issues and represents many multistate and multinational companies and their owners and executives, before various state departments of revenue across the country, as well as before the Ohio Department of Taxation, other federal and state agencies, municipal tax authorities, the Ohio Board of Tax Appeals, Ohio Supreme Court, and the Ohio General Assembly. Tom recently served as the Chairman of the Board of Directors for the Ohio Chamber of Commerce and The Ohio Society of CPAs. He is Treasurer of the Manufacturing Policy Alliance. Prior to founding the Firm, Tom was an attorney with a multistate law firm where he served as Chair of the Multistate Tax Practice Group, as Managing Member of the Columbus Office, and as member of the Board of Directors. From 1999 to 2003, Tom served as Ohio Tax Commissioner and a member of Governor Bob Taft’s cabinet. As Tax Commissioner, Tom led the Ohio Department of Taxation, which is responsible for administering most state-collected taxes, several locally collected taxes, and for supervising the real property tax. His role included guiding the development of Ohio's tax policy Prior to his role as Tax Commissioner, Tom was a tax partner at PricewaterhouseCoopers, LLP. At PwC, Tom represented clients in a wide variety of federal and multistate tax matters. Tom was also a founding member of the firm’s National VISION Team, a special project management service provided to large clients to assist in the implementation of significant business process and legal entity changes. Russell W. Deaton, Chief Financial Officer, Mattingly Family Companies 302 State Street, Zanesville, OH 43701 rdeaton@mattinglymail.com (740) 454-0136 Fax: (740) 454-2003 Rusty began his financial career with the State of Ohio in the taxation department in 1984. Rusty started with the state in the department of Sales & Use Tax and progressed to the Supervisor of Corporate Franchise & Income Tax auditing in and out of state corporations. From there, Rusty joined The Longaberger Company in 1989 where he oversaw many areas of the company ranging from Development, Construction, Facility Services, Tax, and Accounting. He was promoted to the position of Vice President of Development where he was instrumental in the opening of the Longaberger Homestead and the Longaberger Golf Course. After serving that role for fifteen years, he was promoted to Chief Financial Officer where he oversaw all aspects of accounting & finance for the organization. Rusty joined Mattingly Family Companies in January of 2011 and is responsible for all aspects of the various organizations and is currently involved in the expansion of the cold storage warehouse facility. Rusty is a graduate of Muskingum College with a Bachelor’s Degree. He has served on numerous boards including the Scudder Advisory Board, State of Ohio Tax Advisory Board, United Way and is very active in his church.
Biographical Information Amy L. Arrighi, Chief Legal Counsel, Regional Income Tax Agency 10107 Brecksville Rd., Brecksville, OH 44141 440.922.3201 Fax: 440.922.3515 aarrighi@ritaohio.com Amy Arrighi has served as Chief Legal Counsel for the Regional Income Tax Agency (RITA) since December 2005. RITA serves as the municipal income tax administrator for more than 290 taxing jurisdictions in the State of Ohio. As Chief Legal Counsel, Ms. Arrighi oversees RITA’s Compliance Department. The Compliance Department is responsible for operating all of the Agency’s programs to address taxpayer filing and payment compliance issues, including collections, civil litigation, administrative subpoena programs and the Agency’s use of Federal Tax Information pursuant to its agreement with the Internal Revenue Service. Ms. Arrighi has appeared before municipal Income Tax Boards of Review, the Ohio Board of Tax Appeals, Ohio Appellate Courts and the Ohio Supreme Court on behalf of RITA and its member municipalities. In addition to her duties related to municipal income tax administration, Ms. Arrighi advises RITA management and its governing Board of Trustees on various administrative matters including those related to personnel, Ohio Sunshine Laws, security, and contract bidding and review. Ms. Arrighi received her J.D. from Cleveland Marshall College of Law in 1998. Jennifer McFarland, Administrator, Ohio Department of Taxation 4485 Northland Ridge Blvd., Columbus, Ohio 43229 614.466.8667 Fax: 206.666.4462 jennifer.mcfarland@tax.state.oh.us Jennifer is the Administrator of the Business Tax Division for the Ohio Department of Taxation. In this position, she is responsible for overseeing the operations of several Ohio taxes, including municipal net profit, commercial activity, financial institutions, petroleum activity, sales, and use. Previously, Jennifer was the Administrator of the Internal Audit Division for the Department of Taxation. As Administrator of the Internal Division, she was responsible for independently evaluating and examining the internal control processes of the Department of Taxation. Prior to become an Administrator, Jennifer served in various management roles throughout the Department. Jennifer graduated from The University of Akron in Akron, Ohio with a Bachelor’s of Science in Accounting and earned her J.D. and LL.M. in Taxation from Capital University Law School in Columbus, Ohio. Sarah Wise, Division Counsel, Office of Chief Counsel, Ohio Department of Taxation 4485 Northland Ridge Blvd. Columbus, Ohio 43229 614-644-5849 Sarah.Wise@tax.state.oh.us Sarah currently serves as division counsel for the financial institutions tax and the municipal net profit tax in the Office of Chief Counsel at the Ohio Department of Taxation. She previously served as counsel for the estate tax, gross casino revenue tax, horse racing tax and as a liaison between the Department of Taxation and the Ohio Development Services Agency with respect to DSA-administered tax credits. She earned a J.D from Capital University Law School, a B.S. from the Ohio State University, and is admitted to practice law in Ohio and Connecticut.
27 th Annual Ohio Tax Conference Workshop A – At Last!! Centralization of Ohio’s Municipal Income Tax…What Taxpayers Must Do Now With Counterpoint and Rebuttal Columbus, Ohio January 23, 2018 Amy Arrighi, JD – Regional Income Tax Agency Jennifer McFarland, JD, LL.M – Ohio Department of Taxation Sarah Wise, JD – Ohio Department of Taxation Thomas M. Zaino, CPA, JD – Zaino Hall & Farrin LLC
Notice (The Legal Mumbo Jumbo) This document and information is provided by Zaino Hall & Farrin LLC, the Ohio Department of Taxation and RITA is for general guidance only, and does not constitute the provision of legal advice, accounting services, investment advice, or professional advice of any kind. The information provided herein should not be used as a substitute for consultation with professional tax, accounting, legal, or other competent advisers. Before making any decision or taking any action, you should consult with a professional adviser who has been provided with all pertinent facts relevant to your particular situation. The information is provided “as is” with no assurance or guarantee of completeness, accuracy, or timeliness of the information, and without warranty of any kind, express or implied, including but not limited to warranties of performance, merchantability, and fitness for a particular purpose. 2
Learning Objectives • Evolution of ODT centralized collection & administration. • Overview of statutes and proposed rules. • Pros and cons of electing into state‐wide system. • Discuss election to file on a centralized basis. • Review registration and electronic filing options. • Update on city lawsuit that could impact the process. 3
How did we get here? • City of Toledo first city to enact a municipal income tax. – 1946 • Proliferation of municipalities – Today, about 600 municipalities impose an income tax 4
Ohio Tax Study Commission • Ohio Tax Study Commissioner Report commented on municipal income taxes: – “Administration of such a tax at the local level tends to be costly and inefficient.” – “Compliance also tends to be costly for business . . . because of the requirement for business net income to be apportioned for taxation among all the communities in which the firm has employees or property or makes sales.” – “The process of simplification should begin now.” – “As a minimum step, the State might take over the administration of locally enacted income taxes under uniform statutory rules of procedure . . ..” 5
Ohio Tax Study Commission Study was issued in 1967! 6
1967 2017 7
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