(a) On and after January 1, 2002, the City shall make electronic versions of any rules or ordinances governing the tax available to the public through the Internet, including, but not limited to, ordinances or rules governing the rate of tax, payment and withholding of taxes, filing any prescribed returns, reports, or other documents, dates for filing or paying taxes, including estimated taxes, penalties, interest, assessment, and other collection remedies, rights of taxpayers to appeal, and procedures for filing appeals. On and after that date, if the City continues to require taxpayers to file income tax returns, reports, or other documents, it shall make blanks of such returns, reports, or documents, and any instructions pertaining thereto, available to the public electronically through the Internet. Electronic versions of rules, ordinances, blanks, and instructions shall be made available either by posting them on the electronic site established by the tax commissioner under Section 5703.49 of the Revised Code or by posting them on an electronic site established by the City that is accessible through the Internet. If the City establishes such an electronic site, the City shall incorporate an electronic link between that site and the site established pursuant to Section 5703.49 of the Revised Code, and shall provide to the tax commissioner the uniform resource locator of the site established pursuant to this division.
(b) As used in this Section, “Internet” means the international computer network of both federal and nonfederal interoperable packet switched data networks, including the graphical subnetwork known as the world wide web.
(Ord. 7464-02. Passed 5-6-02.)
(c) For taxable years beginning on or after January 1, 2005, a taxpayer subject to the City’s municipal income tax on the net profit from a business or profession may file any municipal income tax return or estimated municipal income return, and may make payment of amounts shown to be due on such returns, by using the Ohio business gateway.
(d) Any employer may report the amount of municipal income tax withheld from qualifying wages paid on or after January 1, 2007, and may make remittance of such amounts, by using the Ohio business gateway.
(Ord. 7683-05. Passed 2-7-05.)
(Ord. 7683-05. Passed 2-7-05.)