(a) Except as otherwise provided in paragraph (b) of this Section 167.04, any taxpayer that has requested an extension for filing a federal income tax return may request an extension for the filing of a municipal income tax return. The taxpayer shall make the request by filing a copy of the taxpayer’s request for a federal filing extension with the individual or office charged with the administration of the municipal income tax. The request for extension shall be filed not later than the last day for filing the municipal income tax return as prescribed by Section 167.02 hereof. The Administrator shall grant such a request for extension filed before January 1, 2004 for a period not less than the period of the federal extension request. 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 Administrator 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 late 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 Administrator grants an extension of that date with separate written evidence of the extension of such payment date. No penalty shall be assessed in those cases in which the return is filed and the final tax paid not later than the last day of the extended period.
(b) Notwithstanding paragraph (a) of this Section 167.04, on and after January 1, 2005, any taxpayer that is subject to the City’s municipal income tax on the net profit from a business or profession and has received an extension to file the federal income tax return shall not be required to notify the Administrator of the federal extension and shall not be required to file any municipal income tax return until the last day of the month to which the due date for filing the federal return has been extended, provided that, on or before the date for filing the municipal income tax return, the person notifies the tax commissioner of the federal extension through the
(c) Ohio business gateway. An extension of time to file is not an extension of the time to pay any tax due.
(d) In addition to the procedures set forth in paragraphs (a) and (b) of this section regarding a taxpayer’s written request for or electronic notification concerning an extension of the date for filing a municipal income tax return, the Administrator is authorized to implement in his sole discretion procedures, including, but not limited to, written rules and regulations, that would permit a taxpayer to request by telephone an extension of the date for filing a municipal income tax return. If the Administrator implements said procedures, any taxpayer that has requested by telephone or in writing an extension of the federal filing deadline may request by telephone an extension of the date for filing a municipal income tax return; and the provisions contained in the preceding paragraph (a) regarding (A) the taxpayer’s having requested an extension of the filing date for such taxpayer’s federal income tax return, (B) the period within which such extensions must be requested, (C) the period for which the extension shall be granted by the Administrator and (D) the reasons for which the Administrator may deny a taxpayer’s request for extension shall all likewise be applicable to a taxpayer’s telephonic request for an extension of the date for filing a municipal income tax return.
(Ord. 7683-05. Passed 2-7-05.)