(a) As used in this section, “Ohio business gateway” means the online computer network system, initially created by the department of administrative services under R.C. § 125.30, that allows private businesses to electronically file business reply forms with state agencies and includes any successor electronic filing and payment system.
(b) Notwithstanding § 151.10 of the Codified Ordinances on and after January 1, 2005, any taxpayer that is subject to the Municipal 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 City of the federal extension and shall not be required to file the 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 Municipal income tax return, the person notifies the Administrator 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.
(c) For taxable years beginning on or after January 1, 2005, a taxpayer subject to the Municipal tax on the net profit from a business or profession may file the Municipal income tax return or estimated Municipal income tax return, and may make payment of amounts shown to be due on such returns, by using the Ohio business gateway.
(d) Any employer may report the amount of municipal income tax withheld from qualifying wages paid on or after January 1, 2005, and may make remittance of such amounts, by using the Ohio business gateway.
(e) Nothing in this section affects the due dates for filing employer withholding tax returns.
(f) The use of the Ohio business gateway by the Municipality, taxpayers, or other persons pursuant to this section does not affect the legal rights of the Municipality or taxpayers as otherwise permitted by law. This state shall not be a party to the administration of the Municipal income tax or to an appeal of a Municipal income tax matter, except as otherwise specifically provided by law.
(Ord. 2345. Passed 6-8-06)