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City of Lancaster v. Sweetman Rental, LLC

Court of Appeals of Ohio, Fifth District

August 7, 2013

CITY OF LANCASTER Plaintiff-Appellee
v.
SWEETMAN RENTAL, LLC ET AL. Defendants-Appellees And ROGER WERTZ Defendant-Appellant

Appeal from the Fairfield County Court of Common Pleas, Case No. 2011 CV 01223

For Plaintiff-Appellee: SUZANA KRASNICKI KEITH D. WEINER & ASSOC. CO.

For Defendant-Appellant: ROGER WERTZ, pro se

Hon. William B. Hoffman, P.J. Hon. Patricia A. Delaney, J. Hon. Craig R. Baldwin, J.

OPINION

Delaney, J.

(¶1} Appellant Roger Wertz appeals from the October 16, 2012 Order of the Fairfield County Court of Common Pleas granting appellee City of Lancaster's Motion for Summary Judgment.[1]

FACTS AND PROCEDURAL HISTORY

(¶2} Appellant Wertz is the president and chief operating officer of appellee Sweetman Rental, LLC ("Sweetman"). On December 5, 2011, appellee City of Lancaster ("Lancaster") filed a complaint in the trial court against appellant and Sweetman, alleging they failed to pay certain municipal net profit and withholding taxes as follows:

[I]n Count I, against [Sweetman] for net profit taxes for the tax years of 2004 and 2005, in the principal amount of $1, 569.73, plus penalties and prejudgment interest in the amount of $601.20, plus 30% statutory collection costs in the about of $651.28, for a total of $2, 822.21, plus additional interest on the principal balance only at the statutory rate of 12% per annum from August 11, 2011; and in Count II against [Sweetman and appellant] for withholding taxes for the tax years of 2004 through 2010, in the principal amount of $32, 322.83, plus penalties and prejudgment interest in the amount of $7, 434.59, plus 30% statutory collection costs in the amount of $11, 627.23, for a total of $51, 684.65, plus additional interest on the principal balance only at the statutory rate of 36% per annum from August 11, 2011 and costs, less credit for payments received post chargeoff.

(¶3} On March 13, 2012, the trial court entered default judgment against Sweetman. Sweetman and appellant remitted payments slightly in excess of $5, 000 on their total obligation; as of June 21, 2012, appellee has credited Sweetman and appellant in the amount of $3, 370.31; $2097.03 was applied to Sweetman's net profit tax obligations, and $1, 273.28 was applied to the joint withholding tax obligations.

(¶4} On June 28, 2012, appellee filed a motion for summary judgment against appellant; appellant responded and appellee replied. The trial court sustained appellant's motion for summary judgment on October 16, 2012 and granted judgment, jointly and severally, in Count II only, in the principal amount of $32, 322.83, plus penalties and prejudgment interest in the amount of $7, 434.59, plus 30% statutory collection costs in the amount of $11, 627.23 for a total of $51, 684.65, plus additional interest on the principal balance only at the statutory rate of 36% per annum from August 11, 2011 and costs; less credit for payments received and applied to Count II's withholding taxes only, in the amount of $1, 273.28.

(¶5} Appellant appeals from the judgment of the trial court granting appellee's motion for summary judgment.

(ΒΆ6} Appellant raises one ...


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