(a) In a form satisfactory to the Tax Administrator, there shall be submitted with each return filed by a taxpayer subject to the Federal Income Tax, a reconciliation between the amount shown in the return filed with the Tax Administrator and the income reported to the Federal Internal Revenue Department.
(b) In the alternative, the taxpayer may attach the first page of the taxpayers Federal Income Tax return. After review, the Tax Administrator may request the taxpayers full Federal Income Tax return, including all schedules, to complete the reconciliation.
(c) Refusal to provide said information to the Tax Administrator shall constitute a violation of Byesville Village Ordinance Section 183.99(a)(5).
(d) If, as a result of a change made in business income by the Federal Internal Revenue Department or by a judicial decision, an additional amount will result as owing to the Village, a report of such change shall be filed by the taxpayer within thirty days after receipt of the final notice of such change from the Federal authorities or after final decision of a court adjudicating any such Federal income tax liability.
(Ord. 2004-07. Passed 9-29-04.)