The Administrator may extend the time for filing the annual return upon the request of the taxpayer. A taxpayer that requests an extension for filing a federal income tax return may request an extension for the filing of the Municipal income tax return. The taxpayer shall make the request by filing a copy of the taxpayer’s request for federal filing extension with the Administrator. The request for extension shall be filed not later than the last day for filing the municipal income tax return as prescribed herein. The Administrator shall grant the requests for extension for a period not less than the last day of the month following the month to which the due date of the federal income tax return has been extended. The Administrator may deny the 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 Municipality 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. An extension granted by the Administrator or through the Ohio Business Gateway for filing the Municipal income tax return does not extend the last date for paying the tax without interest or penalty unless the Administrator grants in writing an extension of that date.
(Ord. 512. Passed 12-15-69; Am. Ord. 2345. Passed 6-8-06.)