(a) Any taxpayer subject to municipal income taxation on the taxpayer's net profit from a business or profession may file any municipal income tax return or, estimated municipal income tax return, or extension for filing a municipal income tax return, and may make payment of amounts shown to be due on such returns, by using the Ohio Business Gateway.
(b) Any employer, agent of an employer, or other payer may report the amount of municipal income tax withheld from qualifying wages, and may make remittance of such amounts, by using the Ohio Business Gateway.
(c) This section does not affect the due dates for filing employer withholding tax returns or deposit of any required tax.
(d) The use of the Ohio Business Gateway by the City of Brook Park, taxpayers, or other persons does not affect the legal rights of the Municipality or taxpayers as otherwise permitted by law.
(e) This section does not limit or remove the City of Brook Park's authority to administer, audit, and enforce the provisions of its municipal income tax.
(Ord. 9984-2015. Passed 12-15-15; Ord. 11375-2023. Passed 12-12-23.)