191.05 RETURNS AND PAYMENT OF TAX.

   (a)    Each taxpayer, except as herein provided, shall, whether or not a tax is due thereon, make and file a return on or before April 15, 1968, of the year following the effective date of this chapter, and on or before April 30 of each year until December 31, 2003. When the return is made for a fiscal year or other period different from the calendar year, the return shall be filed within four months from the end of such fiscal year until December 31, 2003. For taxable years beginning after 2003, except as otherwise provided in 718.051 of the Ohio Revised Code, and division (D) of that section, the City shall not require a taxpayer to file an annual income tax return or report on any date other than the fifteenth day of the fourth month following the end of the taxpayer’s taxable year. The Administrator is hereby authorized to provide by regulation that the return of an employer or employers, showing the amount of tax deducted by such compensation of an employee, and paid by him or them to the Administrator, shall be accepted as the return required of any employee whose sole income subject to tax under this chapter, is such salary, wages, commissions or other compensation.

(Ord. 04-89. Passed 10-25-04.)

   (b)   The return shall be filed with the Administrator on a form or forms furnished by or obtainable upon request from the Administrator setting forth:

      (1)   The aggregate amounts of salaries, wages, commissions and other compensation earned;

      (2)   The gross income from a business, profession or other activity less allowable expenses incurred in the acquisition of such gross income. Such income shall include only income earned during the year, or portion thereof, covered by the return and subject to the tax imposed by this chapter;

      (3)   The amount of the tax imposed by this chapter on such earnings and profits;

      (4)   The amount of tax imposed by this chapter on income reported;

      (5)   Any credits to which the taxpayer may be entitled under the provisions of Sections 191.07, 191.08 and 191.16; and

      (6)   Such other pertinent statements, information returns or other information as the Administrator may require.

         (Ord. 67-50. Passed 9-25-67.)

   (c)    Prior to December 31, 2003, the Administrator may extend the time for filing of the annual return upon the request of the taxpayer for a period of not to exceed to six months, or one month beyond any extension requested of or granted by the Internal Revenue Service for the filing of the Federal income tax return. The Administrator may require a tentative return, accompanied by payment of the amount of tax shown to be due, by the date the return is normally due. No penalty shall be assessed in those cases in which the return is filed and the final tax paid within the period as extended. For taxable years beginning after 2003, the extended due date of the municipal income tax return shall be the last day of the month following the month to which the due date of the federal income tax return has been extended. The City may deny a taxpayer’s request for extension only if the taxpayer fails to timely file the request, fails to file a copy of the request for the federal extension, owes, the City any delinquent income tax or any penalty, interest, assessment, or other charge for the last payment or nonpayment of income tax, or has failed to file any required income tax return, report, or other related document for a prior tax period. The granting of an extension for filing a City income tax return does not extend the last date for paying the tax without penalty unless the City grants an extension of that date.
(Ord. 05- 35. Passed 4-25-05.)

   (d)   The taxpayer making a return shall, at the time of filing, pay to the Administrator the balance of tax due, if any, after deducting:

      (1)   The amount of City income tax deducted or withheld at the source pursuant to Section 191.07;

      (2)   Such portion of the tax as has been paid on declaration by the taxpayer pursuant to Section 191.08; and

      (3)   Any credit allowable under the provisions of Section 191.16.

   Should the return or the records of the Administrator indicate an overpayment of the tax to which the City is entitled under the provisions of this chapter, such overpayment shall first be applied against any existing liability and the balance, if any, at the election of the taxpayer communicated to the Administrator, shall be refunded or transferred against any subsequent liability. However, overpayments of less than three dollars ($3.00) shall not be refunded.

(Ord. 05-26. Passed 3-14-05.)