The good, the not-so-good, and the ugly

By Rory Ryan
The Highland County Press

The good

Since at least March 2013, Hillsboro city officials have been made aware that the city's lodging (motel) tax was improperly levied.

Since 2013, Highland County Prosecutor Anneka Collins has told anyone who would listen that this tax should not have been levied. 

So has The Highland County Press.

A decade ago, Collins referenced a March 29, 2013 opinion by then-Ohio Attorney General Mike DeWine (see: https://www.ohioattorneygeneral.gov/OhioAttorneyGeneral/files/26/269875…) that supported her legal advice and opinion.

As previously reported, according to the Ohio state auditor's office: "Ohio Revised Code 351.021, 505.56, 5739.08 and 5739.09 authorize townships, municipal corporations, or counties to levy taxes on transactions by which lodging by a hotel is or is to be furnished to transient guests.

"Attorney General Opinion 2013-010 states in part, 'Legislative authority of a municipal corporation or the board of trustees of a township that is not wholly or partly located in a county that has in effect a resolution levying a hotel lodging excise tax pursuant to R.C. 5739.09(A)(1) may, by ordinance or resolution, levy a hotel lodging excise tax pursuant to R.C. 5739.09(B)(1).'

"In other words, a municipal corporation or township is NOT permitted to levy a hotel lodging excise tax pursuant to division (B)(1) in parts of the municipal corporation or township; rather the hotel lodging excise tax levied pursuant to division (B)(1) must apply in the same manner to all hotel lodging transactions that occur anywhere within the boundaries of the municipal corporation."

Moreover, in 2015 a state audit of the Highland County Convention and Visitors Bureau stated the city’s tax "should not have been levied." No kidding.

In March 2023, I shared this background information with Hillsboro City Law Director Randalyn Worley. Until this afternoon, I hadn't given this decade-old issue much thought. Then, I learned that Hillsboro City Council had a resolution to rescind the lodgings tax on the agenda for its June 15 meeting.

Council voted Thursday, June 15 on Ordinance 2023-10, in which the "city desires to repeal certain sections of the Codified Ordinances of the City of Hillsboro pertaining to the city's lodgings tax to comply with the Ohio Revised Code."

Council passed Ordinance 2023-10 by a 7-0 vote this evening.

Special gratitude is due for Prosecutor Collins for her perseverance in seeking a needed legal remedy for this inappropriate tax. And much appreciation is warranted for Law Director Worley for correcting the city's longstanding error in judgment.

Thankfully, council voted accordingly. Good work, All. 

(This should not have taken more than a decade to correct. That's on those who came before the present officeholders.)

* * *

The not-so-good

Speaking of inherited issues in public office, Highland County Auditor Alex Butler seems to have his share of them.

Butler was sworn in as county auditor on March 10. In the ensuing three months, rather than focus on the immediate and customary matters of the office, he has been more than somewhat sidetracked on inherited issues.

As we reported on May 17, the Internal Revenue Service has issued two recent penalty notices to the office. In a notice dated May 8, the IRS charged the county a penalty under Section 6722 of the Internal Revenue Code for "failure to furnish payee statements or required information."

That penalty totaled $229,067.86, with a due date of May 22, 2023.

The IRS added: "If you believe you have reasonable cause why we shouldn't charge these penalties, you may send us an explanation and ask us to remove or reduce any of the penalties we have charged. Send us a specific explanation for each penalty you wish us to remove or reduce by May 22, 2023. Please include any documents that will support your position. If you agree with the penalty, please send the amount due now."

In an IRS notice dated April 24, 2023, the county was charged a penalty under Section 6721 of the Internal Revenue Code for "failure to file correct information returns." This penalty totaled $114,520 and was due by May 8, 2023. 

"I did speak with a representative from the IRS and requested more detailed information of what constitutes this penalty," Butler told The Highland County Press on May 17. "At this point in time, I am unsure of the origin of this penalty and how long it has existed."

This week, Butler said he has continued communications with the IRS and hopes to have a remedy for the alleged infraction soon.

In addition, there have been personnel and office records issues that he's been working through as the new county auditor. The sooner these matters are fully resolved, the better.

* * *

The ugly

This week, a 54-year-old Ohio man who was convicted in 2007 by a three-judge panel of raping and killing a 3-year-old was released on time served, following a recent guilty plea to involuntary manslaughter and child endangering.

In 2007, the judges said evidence showed the 3-year-old had been raped, shaken and beaten to death.

In the original trial, the defense claimed the 3-year-old fell down the stairs.

But according to reports, signs of ongoing abuse included broken bones, bleeding genitalia and a torn anus.

During the original trial, the defense argued that the accused was babysitting his girlfriend’s child when the toddler fell down a flight of stairs, and that the injuries to the rectum were likely caused by hospital staff trying to take the toddler’s temperature.

Seriously? Blame it on hospital staff?

If any attorney had such evidence of alleged abuse by medical professionals, why not pursue it? The answer is obvious.

In 2007, former Hamilton County Prosecutor Joe Deters said this was not the first time the 3-year-old was harmed while in the "care" of the mother's boyfriend. 

In February 2003, the child suffered a broken leg while in his care. In June 2004, the child suffered what Deters described as "extensive injuries," including injuries to genitalia. No charges were filed because the mother refused to cooperate with police. 

"If you rape a child in this county, we are going to try to put you away for the rest of your life," Deters (now an Ohio Supreme Court justice) said in 2007. "If you purposely kill a child, we're going to try to have you executed."

With more and more liberal judges and prosecutors permeating the "justice" system, we can expect more of this revisionist history.

While I've never offered a public opinion on abortion, in the sad and horrific case of this 3-year-old, it would have been a much more humane exit from this earthly life. Anyone who can so horribly abuse a child ought not to have one to begin with.

Meanwhile, those responsible have rejoined the rest of "humanity."

God help us.

Rory Ryan is publisher and owner of The Highland County Press.