The return shall be filed with the Administrator on a form or forms furnished by or obtainable upon request from the Administrator or on a generic form, setting forth:
(a) The aggregate amounts of qualifying wages, commissions, lottery winnings, gambling winnings and other compensation earned and/or received and gross income from business, professional other enterprise or activity earned and/or received, less allowable expenses incurred in the acquisition of such gross income earned during the preceding taxable year and subject to the Municipal income tax;
(b) The amount of the tax imposed by this chapter on such qualifying wages, net profits and all other taxable income; and
(c) Such other pertinent statements, schedules, information, copies of federal or state income tax returns or other information as the Administrator may require.
(d) A taxpayer may file an income tax return, report, or other documents, and the Municipality shall accept for filing, a generic form of such a return, report, or document if the generic form, once completed and filed, contains all of the information required to be submitted in the Municipality’s prescribed return, report, or document, and if the taxpayer or return preparer filing the generic form otherwise complies with rules or ordinances of the Municipality governing the filing of returns, reports or documents.
As used in this subsection:
(1) “Generic form” means an electronic or paper form designed for reporting estimated municipal income taxes and annual municipal income tax liability or for filing a refund claim that is not prescribed by the Municipality for the reporting of the Municipality’s tax on income.
(2) “Return preparer” means any person other than a taxpayer that is authorized by a taxpayer to complete or file an income tax return, report, or other document for or on behalf of the taxpayer.
(e) A taxpayer required to file a return to report the net profit from a business or profession may file the Municipality’s income tax return or estimated municipal income return, and may make payment of amounts shown to be due on such returns, by using the Ohio business gateway. A taxpayer who elects to file by using the Ohio business gateway shall comply with § 151.101 and is subject to filing deadlines contained therein.
(Ord. 512. Passed 12-15-69; Am. Ord. 2187. Passed 2-12-04; Am. Ord. 2345. Passed 6-8-06.)