(a) Any taxpayer that has duly requested an automatic six-month extension for filing the taxpayer's federal income tax return will automatically receive an extension for the filing of the City of Brook Park income tax return. The extended due date of the City of Brook park income tax return for a taxpayer that is an individual will be the fifteenth day of the tenth month after the last day of the taxable year to which the return relates. The extended due date of the City of Brook Park income tax return for a taxpayer that is not an individual shall be the fifteenth day of the eleventh month after the last day of the taxable year to which the return relates.
(b) (1) 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 extended due date of the municipal income tax return will be the same as that of the extended federal income tax return.
(2) A taxpayer that has not requested or received a six-month extension for filing the taxpayer's federal income tax return may submit a written request that the Tax Director grant the taxpayer a six-month extension of the date for filing the taxpayer's City of Brook Park income tax return. If the request is received by the Tax Director on or before the date the City of Brook Park income tax return is due, the Tax Director shall grant the taxpayer's requested extension.
(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 Director grant the taxpayer a six-month extension of the date for filing the taxpayer's City of Brook Park income tax return. If the request is received by the Tax Director on or before the date the City of Brook Park income tax return is due, the Tax Director must grant the taxpayer's requested extension.
(d) An extension of time to file under this Part 18 is not an extension of the time to pay any tax due unless the Tax Director grants an extension of that date.
(e) (1) If a taxpayer receives an extension for the filing of the City of Brook Park tax return under division (b), (f), or of Section 1809.01(g)(2), the Tax Director shall not make any inquiry or send any notice to the taxpayer with regard to the return on or before the date the taxpayer files the return or on or before the extended due date to file the return, whichever occurs first.
(2) If the Tax Director violates division (e) of this section, the City of Brook Park shall reimburse the taxpayer for any reasonable costs incurred to respond to such inquiry or notice, up to one hundred fifty dollars ($150.00).
(3) Division (e) of this section does not apply to an extension received under division (b) of this division if the Tax Director has actual knowledge that the taxpayer failed to file for a federal extension as required to receive the extension under division (b)(1) of this section or failed to file for an extension under division (b)(2) of this section.
(f) If the State Tax Commissioner extends for all taxpayers the date for filing state income tax returns under R.C. § 5747.08(G), a taxpayer will 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. 9984-2015. Passed 12-15-15; Ord. 11375-2023. Passed 12-12-23.)