(a) The Administrator may extend the time for filing of the annual return upon the request of the taxpayer for a period not to exceed six (6) months, or one (1) month beyond the extension requested of or granted by the Internal Revenue Service, or provided by operation of federal law for certain members of the Armed Forces on active military duty overseas, for the filing of the Federal Tax Return, whichever date is later. The Administrator may require a tentative return accompanied by a payment of the amount of tax shown to be due thereon, by the date the return is normally due, except that the Administrator shall not require such tentative return to be filed or payment to be made in cases in which the extension is granted by virtue of the active duty military status of the taxpayer. No penalty or interest shall be assessed in those cases in which the return is filed and the final tax paid within the period as extended.
(Ord. 48-2003. Passed 4-7-03.)
(b) The extension request shall be made on Cleveland Heights Extension Form I-9 or by submitting a copy of a federal extension request form. All extension requests are due on or before the due date of the return. (Ord. 167-2000. Passed 12-18-00.)