(A) Any taxpayer that has duly requested an automatic six-month extension for filing the taxpayer's federal income tax return shall automatically receive an extension for the filing of a municipal income tax return. The taxpayer may submit to the Tax Administrator a copy of the taxpayer's federal extension request on or before the fifteenth day of the fourth month after the last day of the taxable year to which the return relates. The extended due date of the municipal income tax return shall be the fifteenth day of the tenth month after the last day of the taxable year to which the return relates.
(B) Any taxpayer that qualifies for an automatic federal extension for a period other than six-months for filing the taxpayer's federal income tax return shall automatically receive an extension for the filing of a municipal income tax return. The taxpayer may submit to the Tax Administrator a copy of the federal extension request, and documentation that such request was granted, on or before the fifteenth day of the fourth month after the last day of the table year to which the return relates. The extended due date of the municipal income tax return shall be the same as that of the extended federal income tax return.
(C) A taxpayer that has not requested or received a six-month extension for filing the taxpayer's federal income tax return may request that the Tax Administrator grant the taxpayer a six-month extension of the date for filing the taxpayer's municipal income tax return. If the request is received by the Tax Administrator on or before the date the municipal income tax return is due, the Tax Administrator shall grant the taxpayer's requested extension.
(D) An extension of time to file under this Ordinance is not an extension of the time to pay any tax due unless the Tax Administrator grants an extension of that date.
(E) If the State Tax Commissioner extends for all taxpayers the date for filing state income tax returns under division (G) of ORC 5747.08, a taxpayer shall automatically receive an extension for the filing of a municipal income tax return. The extended due date of the municipal income tax return shall be the same as the extended due date of the state income tax return.
(Ord. 0-18-04. Passed 8-23-18.)