(a) For taxable years beginning after 2003, the declaration required by Section 191.1303 shall be filed on or before April 15 of each year during the effective period set forth in Section 191.0502 or on or before the fifteenth day of the fourth month following the date the taxpayer becomes subject to tax for the first time.
(b) For taxable years beginning after 2003, for those taxpayers reporting on a fiscal year or period other than a calendar year, the declaration required by Section 191.1303 shall be filed on or before the fifteenth day of the fourth month after the beginning of each fiscal year or period.
(c) In accordance with RC 718.051, the Rules and Regulations of the State Tax Commissioner, this chapter, and the Rules and Regulations, any taxpayer subject to the city income tax on the net profits from a business or profession may file declarations of estimated net profits and pay estimated city tax due thereon by using the Ohio Business Gateway.
(Ord. No. 2208-04. Passed 12-13-04, eff. 12-17-04)