173.13 EXTENSION OF TIME FOR FILING RETURNS.

   (a)    The Tax Administrator may extend the time for filing of the annual return to the end of the month of any extension date requested or granted by the Internal Revenue Service for filing of the taxpayer's Federal income tax return. The taxpayer shall request an extension in writing and attach a copy of the filed Federal Internal Revenue Service extension request. Such original extension request shall be filed by the taxpayer with the Tax Administrator by the original due date for the return.

   (b)    The taxpayer shall file similar requests for any further extensions with the Tax Administrator and attach a copy of the Federal Internal Revenue Service extension request by the date of the latest extension granted by the Tax Administrator.

   (c)    For failure or neglect to file the above-required extension requests by the above due dates, the taxpayer shall be assessed and be subject to the late filing penalty in the amount of twenty-five dollars ($25.00) pursuant to Section 173.24(b).

   (d)    The Tax Administrator may require a tentative return accompanied by payment of the amount of tax shown to be due thereon by the date the return is normally due. No penalty or interest shall be assessed in those cases in which a return is filed and the final tax paid within the period as extended, provided this section has been complied with by the taxpayer.

   (e)    The Administrator may deny the extension if the taxpayer's income tax account with the City of Bedford Heights is delinquent in any way.

(Ord. 2004-218. Passed 12-21-04.)