(a) On or before April 15th of every year, every taxpayer engaged in any business, the net profits of which are subject in whole or in part to the tax imposed by Chapter 183, shall make and file with the Tax Administrator a final return on a form furnished by or obtainable from the Tax Administrator. Thereafter, each such taxpayer shall, on or before April 15th of each subsequent year, make and file a final return with the Tax Administrator. Like returns shall also be filed at the same time and in the same manner by all persons whose qualifying wages, salaries, bonuses, incentive payments, commissions, fees and other compensation received during the preceding taxable year are subject to the tax imposed by Chapter 183. However, where an employee’s entire earnings for the year are paid by an employer and the Byesville tax thereon has in each instance been withheld and deducted by the employer from the gross amount of the entire earnings of such employee taxpayer, and where the employer of such employee has filed a report or return in which such employee’s entire and only earnings are reported to the Tax Administrator, and where such employee has no taxable income other than such earnings, it shall not be necessary for such employee to file a return for any taxable year in which such conditions have prevailed.
Any person who receives both compensation for services performed for an employer, in whatsoever form, and in addition receives income from any business activity or occupation not subject to withholding under Chapter 183, must file a declaration and a final return.
(b) In all returns filed hereunder there shall be set forth the aggregate amount of qualified wages, salaries, bonuses, incentive payments, commissions, fees and other compensation received and/or net profits earned (all as hereinbefore defined) by and during the preceding year and subject to such tax, together with such pertinent information as the Tax Administrator may require.
(c) If the return is made for a fiscal year or for any period other than a calendar year, the return shall be made within three and one-half months from the end of the fiscal year.
(d) The return shall also show the amount of the tax imposed by Chapter 183 on such earnings, or net profits, or both.
(e) The taxpayer making the return shall, at the time of filing, pay the Tax Administrator the amount of tax shown to be due and unpaid by the return. If, pursuant to the provisions of Section 181.19, the taxpayer has at the time of making such final return overpaid his tax, such taxpayer shall show the amount of overpayment and may in the return either:
(1) Request a refund therefor, or
(2) Request that the amount be credited against the amount which will be required to be paid by the taxpayer on the next succeeding installment of tax which may become due.
(f) Where any portion of the tax otherwise due has been paid by the taxpayer pursuant to the provisions of Section 181.14 and 181.18, or where an income tax has been paid to another municipality, pursuant to Section 183.05, credit for the amount so paid shall be deducted from the amount shown to be due and only the balance, if any, shall be due and payable at the time of filing such final return.
(g) Any taxpayer under this Section may file a written request for extension with the Tax Administrator. The taxpayer shall make the request by filing a copy of the taxpayer’s request for a federal filing extension with the Fiscal Officer. The request for extension shall be filed not later than the last day for filing the Byesville Income Tax Return as prescribed by Ordinance. The Tax Administrator shall grant a request for extension for a period not less than the period of the federal extension request. The Tax Administrator may deny a taxpayer’s request for extension if the taxpayer fails to timely file the request, fails to file a copy of the request for the federal extension, owes the Village of Byesville any delinquent income tax or any penalty, interest, assessment, or other charge for the late payment or nonpayment of income tax, or 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 a Village of Byesville Income Tax Return does not extend the last date for paying the tax without penalty.
(h) A taxpayer shall not be entitled to offset or deduct business losses or rental income losses against taxes withheld by an employer from the employee-taxpayer’s wages, salary or other compensation when such taxes have been withheld and paid by the employer to the Village pursuant to Section 181.14.
(i) The Village of Byesville shall accept a generic form of any return, report, or document required to be filed if the generic form once completed and filed contains all of the information required to be submitted with the Village of Byesville prescribed returns, reports, or other documents, and if the taxpayer or return preparer filing the generic form otherwise complies with the rules or Ordinances of the Village of Byesville governing the filing of returns, reports, or documents. Determination as to whether a generic form meets the above criteria shall be in the sole discretion of the Byesville Tax Administrator.
(j) The Village Byesville does not allow a net operating loss carry-back or carry- forward. (Ord. 2004-07. Passed 9-29-04.)