(a) Each taxpayer, except as herein provided, shall whether or not a tax be due thereon, make and file a return on or before April 15 of the year following the effective date of this Ordinance and on or before April 15 of each year thereafter. When the return is made for a fiscal year or other period different from the calendar year, such return shall be filed on or before the fifteenth (15th) day of the fourth (4th) month from the end of such fiscal year or period.
(b) The return shall be filed with the Director on a form or forms furnished by or obtainable upon request from such Director setting forth:
(1) The aggregate amounts of income, salaries, qualifying wages, commissions, and other compensation earned and gross income from business, profession, or other activity less allowable expenses incurred in the acquisition of such gross income earned during the preceding year and subject to said tax;
(2) The amount of the tax imposed by this chapter on such earnings and profits, and;
(3) Such other pertinent statements, information returns, copies of federal or state tax returns and/or schedules, or other information as the Director may require.
(4) A taxpayer may file a generic income tax return in lieu of the form prescribed by and obtained from the Director if the returns and documents contain all of the information otherwise provided by this chapter and the filer complies with the filing requirements contained herein. For the purposes of this chapter, a ”generic form” is any electronic or paper form designed for reporting estimated municipal income taxes and annual tax liability, and/or requests for refunds, which contain all the information required on Village of Cardington regular tax return, estimated payment forms, and request for refund forms, and are in a similar format that will allow processing of the generic forms without altering the Village of Cardington procedures for processing forms.
(c) Except as otherwise provided in this section, for tax years beginning on or after January 1, 2004, any taxpayer that has requested an extension for filing a federal income tax return may request an extension for the filing of a municipal income tax return.
(d) An individual taxpayer shall make the request by filing a copy of the taxpayer's request for a federal filing extension with the Director. An individual taxpayer shall file the request for a filing extension not later than the last day for filing the municipal income tax return as required in this chapter, as amended.
(e) Except as otherwise provided in this section, the Director shall grant a filing extension to taxpayers who have requested a federal filing extension and, for tax years beginning on or after January 1, 2004, the extended due date of the municipal income tax return shall be the last day of the month following the month to which the due date of the federal income tax return has been extended.
(f) On and after January 1, 2005, a taxpayer that is subject to the Village’s tax on the net profit from a business or profession and has received an extension to file the federal income tax return may give notice of such filing extension by filing a copy of the taxpayer’s request for a federal filing extension with the Director. However, such taxpayer shall not be required to notify the Village of the federal extension and shall not be required to file any municipal income tax return until the last day of the month to which the due date for filing the federal return has been extended, provided that, on or before the date for filing the Village’s income tax return, the taxpayer notifies the Director of the federal extension through the Ohio business gateway.
(g) Notwithstanding the foregoing, the Director may deny the request if the taxpayer:
(1) Files the request for an extension later than the normal Village filing deadline;
(2) Fails to file a copy of the federal extension request or give notice through the Ohio Business Gateway, if applicable;
(3) Fails to file a return or other required document for a previous reporting period; or
(4) Is delinquent in the payment of any Village of Cardington income tax (including any penalty, interest, assessment or other charge) for the late payment or nonpayment of income tax.
(h) An extension of time to file a Village income tax return does not extend the time for paying the tax without penalty, unless Director grants an extension of the payment date. The Village shall not assess any penalty or interest when any taxpayer, who has properly obtained a filing extension, files the return and pays the final tax within the period as extended
(i) Payment of Taxes.
(1) Each taxpayer required to pay the tax imposed by this ordinance shall pay the full amount of the tax due, subject to credits for any portion of the tax due deducted at the source pursuant to the provisions of Section 181.05, or any portion of said tax paid by the taxpayer pursuant to the provisions of Section 181.06, or an income tax paid to another municipality in accordance with Section 181.14 hereof, as follows:
A. An Individual taxpayer shall pay the tax due on or before April 15 of the year following the taxpayer’s tax year or the fifteenth (15th) day of the fourth (4th) month following the end of the prior tax year if not the tax year does not end on December 31.
B. Any other taxpayer shall pay the tax due on or before the fifteenth (15th) day of the fourth (4th) month following the end of the taxpayer’s prior tax year.
(2) A taxpayer who has overpaid the amount of tax owed to the Village of Cardington under the provisions of this chapter may have such overpayment applied against any subsequent liability hereunder or, at his election indicated on the return, such overpayment (or a portion thereof) shall be refunded provided that no additional taxes or refunds of less than one dollar ($1.00) shall be collected or refunded.
(j) Amended Returns.
(1) Where necessary, an amended return must be filed in order to report additional income and pay any additional tax due or claim a refund of tax overpaid, subject to the requirements and/or limitations contained in Sections 181.10 and 181.14. Such amended returns shall be on a form obtainable, by request, from the Director. A taxpayer may not change the method of accounting or apportionment of net profits after the due date for filing the original return.
(2) Within three (3) months from the final determination of any federal tax liability affecting the taxpayer’s Village of Cardington tax liability, such taxpayer shall make and file an amended Village of Cardington return showing income subject to the Village of Cardington tax based upon such final determination of Federal tax liability, and pay any additional tax shown due thereon or make claim for refund of any overpayment.
(Ord. 2005-27. Passed 11-7-05.)