(A) Any taxpayer that has requested an extension for filing a federal income tax return may request an extension for the filing of a city tax return. The taxpayer shall make the request by filing a copy of the taxpayer's request for a federal filing extension with the Tax Commissioner.
(B) Any taxpayer not required to file a federal income tax return may request an extension for filing a city tax return in writing.
(C) The request for extension shall be filed not later than the last day for filing the city tax return as prescribed by ordinance or rule of the city.
(D) A valid extension request extends the due date for filing a return six months from the original due date of such return.
(E) The city may deny a taxpayer's request for extension if the taxpayer:
(1) Fails to timely file the request;
(2) Fails to file a copy of the federal extension request;
(3) Owes the city any delinquent income tax or any penalty, interest, assessment or other charge for the late payment or nonpayment of income tax;
(4) Has failed to file any required income tax return, report, or other related document for a prior tax period.
(F) The granting of an extension for filing a city 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 § 36.10. No penalty shall be assessed in those cases in which the return is filed and the final tax paid within the extension period provided all other filing and payment requirements of the Tax Code have been met. Any extension by the Tax Commissioner 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.
(Ord. 00-48, passed 12-19-00)