Ohio Code 718.131 – Criminal records check for employees with access to certain tax information
(A) Division (B) of this section applies to any of the following individuals:
Terms Used In Ohio Code 718.131
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- Employee: means an individual who is an employee for federal income tax purposes. See Ohio Code 718.01
- Municipal corporation: includes a joint economic development district or joint economic development zone that levies an income tax under section 715. See Ohio Code 718.01
- Tax administrator: means , subject to division (U)(2) of this section, the individual charged with direct responsibility for administration of an income tax levied by a municipal corporation in accordance with this chapter, and also includes the following:
(a) A municipal corporation acting as the agent of another municipal corporation;
(b) A person retained by a municipal corporation to administer a tax levied by the municipal corporation, but only if the municipal corporation does not compensate the person in whole or in part on a contingency basis;
(c) The central collection agency or the regional income tax agency or their successors in interest, or another entity organized to perform functions similar to those performed by the central collection agency and the regional income tax agency. See Ohio Code 718.01
(1) An employee in the service of a municipal corporation or regional council of government;
(2) A prospective employee for a position in the service of a municipal corporation or regional council of government;
(3) A contractor of a municipal corporation or regional council of government.
(B) If an individual described in division (A) of this section has or, in the case of a prospective employee, will have access to or the use of federal tax information, the tax administrator shall request that the superintendent of the bureau of criminal identification and investigation conduct a criminal records check based on the individual’s fingerprints in accordance with section 109.572 of the Revised Code. The tax administrator shall request that criminal record information from the federal bureau of investigation be obtained as part of the criminal records check.
The individual and the tax administrator shall also comply with any separate request by the federal bureau of investigation to conduct a national criminal records check.
(C) A tax administrator may adopt any rules or policies necessary to implement this section.