(a) Each resident natural person who is eighteen years of age or older, and every business which conducts business in the Municipality, shall file a return, whether or not a tax is due thereon, on or before April 15 of the year following the effective date of this chapter.
Any other person or business who or which earns taxable income in the Municipality, shall, whether or not a tax is due thereon, make and file a return on or before April 15 of the year following the effective date of this chapter except nonresident employees who work in the Municipality and whose employers withhold taxes from their wages in the amount specified by this chapter.
When the return is made for a fiscal year or other period different from the calendar year, the return shall be filed within four months from the end of such fiscal year or period. The Finance Director is hereby authorized to provide, by regulation, that the return of an employer, showing the amount of tax deducted by such employer from the salaries, wages, commissions or other compensation of an employee, and paid by him or her to the Finance Director, shall be accepted, unless otherwise specified, as the return required of any employee whose sole income, subject to tax under this chapter, is such salaries, wages, commissions or other compensation.
(b) The return shall be filed with the Finance Director on a form furnished by or obtainable upon request from such Finance Director setting forth:
(1) The aggregate amounts of salaries, wages, commissions and other compensation earned and gross income from the business, profession or other activity, less the allowable ordinary, reasonable and necessary expenses incurred in the acquisition of such gross income earned during the preceding year and subject to such tax;
(2) The amount of the tax imposed by this chapter on such earnings and profits; and
(3) Such other pertinent statements, information returns or other information as the Finance Director may require.
The Municipality 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 Municipality's prescribed returns, reports or documents, and if the taxpayer or return preparer filing the generic form otherwise complies with the rules or ordinances of the Municipality governing the filing of returns, reports or documents.
For taxable years beginning on or after January 1, 2005, a taxpayer subject to any municipal corporation's tax on the net profit from a business or profession may file any municipal income tax return or estimated municipal income return by using the Ohio business gateway.
(c) The Finance Director may extend the time of filing of the annual return based on the following:
(1) Any taxpayer who has requested an extension for filing a Federal income tax return may request an extension for the filing of an annual tax return. The taxpayer shall make the request by filing a copy of the taxpayer's request for a Federal filing extension with the Finance Director.
(2) Any taxpayer not required to file a Federal income tax return may request an extension for filing an annual tax return in writing.
(3) On or after January 1, 2005 any taxpayer that is subject to any municipal corporation's tax on the net profit from a business or profession and has received an extension to file the federal income tax return shall not be required to notify the municipal corporation 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 date for filing the federal return has been extended, provided that, on or before the date for filing the Municipal income tax return, the person notifies the Tax Commissioner of the federal extension through the Ohio business gateway. An extension of time to file is not an extension of the time to pay any tax due as provided in Ohio R.C. 718.05.
(4) The request for extension shall be filed not later than the last day for filing the Municipal annual tax return as prescribed by ordinance or rule of the Municipality.
(5) 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.
(6) The Municipality may deny a taxpayer's request for extension if the taxpayer:
A. Fails to timely file the request;
B. Fails to file a copy of the Federal extension request or written request;
C. Owes the Municipality any delinquent income tax or any penalty, interest, assessment or other charge for the late payment or nonpayment of income tax; or
D. Has failed to file any required income tax return, report or other related document for a prior tax period.
(7) The granting of an extension for filing a Municipal income tax return does not extend the last date for payment of the tax; hence, penalty and interest may apply to any unpaid tax during the period of extension at the rate set out by Sections 880.11 and 880.99. No penalty shall be assessed in those cases in which the return is filed and the final tax paid within the extension period, provided that all other filing and payment requirements of the Tax Code have been met. Any extension by the Finance Director shall be granted with the understanding that declaration filing and payment requirements have been fulfilled; however, if, upon further examination it then becomes evident that declaration filing and payment requirements have not been fulfilled, penalty and interest may be assessed in full and in the same manner as though no extension had been granted.
(d) The taxpayer making a return shall, at the time of the filing thereof, pay to the Finance Director the amount of taxes shown as due thereon. However, where any portion of the tax so due has been deducted at the source pursuant to Section 880.07, or where any portion of the tax has been paid by the taxpayer pursuant to Section 880.08, or where an income tax has been paid to another municipality, credit for the amount so paid in accordance with Sections 880.07, 880.08 and 880.16 shall be deducted (not to exceed one and one-half percent) from the amount shown to be due and only the balance, if any, shall be due and payable at the time of filing the return.
(e) A taxpayer who has overpaid the amount of tax to which the Municipality is entitled under this chapter may have such overpayment applied against any subsequent liability under this chapter or, at his or her election indicated on the return, such overpayment (or part thereof) shall be refunded, provided that no additional taxes or refunds of less than five dollars ($5.00) shall be collected or refunded.
(f) Where necessary, a taxpayer must file an amended return in order to report additional income and pay any additional tax due, or to claim a refund of tax overpaid, subject to the requirements and/or limitations contained in Sections 880.12 and 880.16. Such amended return shall be on a form obtainable on request from the Finance Director. A taxpayer may not change the method of accounting or apportionment of net profits after the due date for filing the original return.
(g) Within three months from the final determination of any Federal tax liability affecting the taxpayer's tax liability to the Municipality, such taxpayer shall make and file an amended return showing income subject to the income tax of the Municipality, based upon such final determination of the Federal tax liability, shall pay any additional tax shown due thereon or make a claim for liability and shall pay any additional tax shown due thereon or make a claim for refund of any overpayment.
(Res. 29-00. Passed 12-12-00; Ord. 28-04. Passed 11-9-04.)