Ohio § 718.83

§ 718.83.

(A) On or before the last day of each month, the tax commissioner shall certify to the

director of budget and management the amount to be paid to each municipal corporation,

based on amounts reported on annual returns and declarations of estimated tax under sections 718.85 and 718.88 of the Revised Code , less any amounts previously distributed and net of any audit adjustments made or

refunds granted by the commissioner, for the calendar month preceding the month in

which the certification is made.  Not later than the fifth day of each month, the director shall provide for payment

of the amount certified to each municipal corporation from the municipal net profit

tax fund, plus a pro rata share of any investment earnings accruing to the fund since

the previous payment under this section, and minus any reduction required by the commissioner

under division (D) of this section.  Each municipal corporation's share of such earnings shall equal the proportion that

the municipal corporation's certified tax payment is of the total taxes certified

to all municipal corporations in that quarter.  All investment earnings on money in the municipal net profit tax fund shall be credited

to that fund. (B) If the tax commissioner determines that the amount of tax paid by a taxpayer and

distributed to a municipal corporation under this section for a taxable year exceeds

the amount payable to that municipal corporation under sections 718.80 to 718.95 of the Revised Code after accounting for amounts remitted with the annual return and as estimated taxes,

the commissioner shall proceed according to section 5703.77 of the Revised Code . (C) If the amount of a municipal corporation's net distribution computed by the commissioner

under division (A) of this section is less than zero, the commissioner may notify

the municipal corporation of the deficiency.  Within thirty days after receiving such a notice, the municipal corporation shall

pay an amount equal to the deficiency to the treasurer of state.  The treasurer of state shall credit any payment received under this division to

the municipal net profit tax fund. (D) If a municipal corporation fails to make a timely payment required under division

(C) of this section, the commissioner may recover the deficiency using any or all

of the following options: (1) Deduct the amount of the deficiency from the next distribution to that municipal

corporation under division (A) of this section or, if the amount of the deficiency

exceeds the amount of such distribution, withhold such distributions entirely until

the withheld amount equals the amount of the municipal corporation's deficiency; (2) Deduct the amount of the deficiency from the next payment to that municipal corporation

under division (A) of section 5745.05 of the Revised Code or, if the amount of the deficiency exceeds the amount of such distribution, withhold

such distributions entirely until the withheld amount equals the amount of the municipal

corporation's deficiency; (3) Deduct the amount of the deficiency from the municipal corporation's share of the

next payment made by the commissioner under division (F) of section 321.24 of the Revised Code or, if the amount of the deficiency exceeds the amount of the municipal corporation's

share of such payment, withhold the municipal corporation's share of the payments

entirely until the withheld amount equals the amount of the municipal corporation's

deficiency. (E) The total amount of payments and distributions withheld from a municipal corporation

under division (D) of this section shall not exceed the unpaid portion of the municipal

corporation's net distribution deficiency.  All amounts withheld under division (D) of this section shall be credited to the

municipal net profit tax fund. (F) The commissioner may adopt rules necessary to administer this section.