The Director of the Department of Taxation may extend the time for filing of the annual return upon the request of the taxpayer for a period of not to exceed the last day of the month following the month of any extension requested of or granted by the Internal Revenue Service for the filing of the Federal income tax return.
The taxpayer shall make the request by filing a copy of the taxpayer's request for a Federal filing extension or such other method as the Director of Taxation may by regulation establish. Extension requests, other than partial-year extensions, filed with the Ohio Business Gateway, will be accepted, provided they meet the criteria in this section. Extension requests for a partial year must be filed directly with the City. The request for extension shall be filed not later than the last day for filing the City income tax return as dictated by Section 1711.01. The Director of Taxation may deny the taxpayer's request for an extension if any of the following applies:
(a) The request is not made on a timely basis;
(b) The taxpayer fails to file a copy of the Federal request for extension;
(c) The taxpayer owes the Department of Taxation any delinquent income tax or any penalty, interest, assessment, or other charge for the late payment or nonpayment of income tax; or
(d) The taxpayer 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 the City income tax return does not extend the last day for paying the tax without penalty.
The Director 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.
Extensions for the filing of information returns as specified on Federal Form 8809, and in Section 1713.02(g) are restricted to not more than one month after the due date as prescribed within this Title.
(Ord. 8749-2000. Passed 12-5-00; Ord. 9050-2003. Passed 12-16-03; Ord. 9346-2006. Passed 12-19-06.)