The return shall be filed with the Director of the Department of Taxation on a form or forms furnished by or obtainable upon request from such Director, upon a generic form, or by other means approved by the Director. In the case of a business, the return shall include the appropriate Federal forms along with all schedules and, in the case of individuals, shall include the first page of the taxpayer's appropriate Federal 1040 (EZ, A, X, etc.) return for that tax year, W-2s, and all schedules necessary to audit the return and, setting forth:
(a) The aggregate amounts of salaries, wages, commissions and other compensation earned and received, earned and accrued or earned and deferred, and on other income not otherwise defined as intangible income or excluded by Ohio R.C. 718; and net profits from business, pass-through entity, profession or other activity earned during the preceding year, and other taxable income subject to such tax;
(b) The amount of the tax imposed by this Title on such earnings, net profits, and other taxable income; and
(c) Such other pertinent statements, information returns or other information that establishes the salaries, wages, commissions, compensation earned and received, earned and accrued or earned and deferred, and on other income not otherwise defined as intangible income or otherwise excluded by Ohio R.C. Chapter 718 and/or the calculation of net profit plus any other documentation the Director may require.
(d) Business net profit returns filed electronically through the Ohio Business Gateway shall be accepted upon receipt of the paper filing as defined above no later than 15 days from the date of the electronic filing with the Ohio Business Gateway.
(Ord. 4708-1974. Passed 12-3-74; Ord. 7905-1993. Passed 1-4-94; Ord. 9050-2003. Passed 12-16-03; Ord. 9346-2006. Passed 12-19-06.)