(a) Except as otherwise provided in division (g) of this section, any taxpayer who has requested an extension for filing a federal income tax return may request an extension for filing the city income tax return for the same taxable year by filing a copy of the request for federal extension with the Tax Administrator in accordance with RC 718.05 and the Rules and Regulations. Any taxpayer not required to file a federal income tax return may request an extension for filing the city income tax return in accordance with RC 718.05 and the Rules and Regulations.
(b) Requests for extensions are not automatic and may be denied in accordance with RC 718.05.
(c) If granted, request for extensions filed before January 1, 2004, shall extend the due date of the city income tax return for a period not less than the period of the federal extension requested.
(d) For taxable years beginning after 2003, if the request for extension to file the city income tax return is granted, the extended due date 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.
(f) No late filing penalty shall be imposed if the city income tax return is filed on or before the due date as extended.
(g) In accordance with RC 718.051 and the Rules and Regulations, taxpayers subject to the city income tax on the net profits from a business or profession that have received an extension to file the federal income tax return by using the Ohio Business Gateway will receive an extension to file the city income tax return for the same taxable year provided that, the requirements of RC 718.051 are met. In accordance with that Section, the extended due date will be the last day of the same month to which the due date for filing the federal return has been extended.
(Ord. No. 2208-04. Passed 12-13-04, eff. 12-17-04)