164.13 RETURN AND PAYMENT OF TAX.

   (a)   (1)   An annual return with respect to the income tax levied on Municipal Taxable Income by the Municipality shall be completed and filed by every taxpayer for any taxable year for which the taxpayer is subject to the tax, regardless of whether or not income tax is due.

      (2)   The Tax Administrator shall accept on behalf of all nonresident individual taxpayers a return filed by an employer, agent of an employer, or other payer located in the Municipality under subsection 164.10(c) of this Chapter when the nonresident individual taxpayer's sole income subject to the tax is the qualifying wages reported by the employer, agent of an employer, or other payer, and no additional tax is due to the Municipality.

      (3)   All resident individual taxpayers, who turn eighteen years of age during a tax year or are older than eighteen, are required to file an annual municipal income tax return with the Municipality, regardless of income or liability.

   (b)   If an individual is deceased, any return or notice required of that individual must be completed and filed by that decedent's executor, administrator, or other person charged with the property of that decedent.

   (c)   If an individual is unable to complete and file a return required by the Municipality in accordance with this Chapter, the return required of that individual must be completed and filed by the individual's duly authorized agent, guardian, conservator, fiduciary, or other person charged with the care of the person or property of that individual. Such duly authorized agent, guardian, conservator, fiduciary, or other person charged with the care of the person or property of that individual must provide, with the filing of the return, appropriate documentation to support that they are authorized to file a return or notice on behalf of the taxpayer. This notice shall include any legally binding authorizations, and contact information including name, address, and phone number of the duly authorized agent, guardian, conservator, fiduciary, or other person.

   (d)   Returns or notices required of an estate or a trust must be completed and filed by the fiduciary of the estate or trust. Such fiduciary shall provide, with the filing of the return, appropriate documentation to support that they are authorized to file a return or notice on behalf of the taxpayer. This notice shall include any legally binding authorizations, and contact information including name, address, and phone number of the fiduciary.

   (e)   Spouses are permitted to file a joint return.

   (f)   (1)   Each return required to be filed under this Section must contain the signature of the taxpayer or the taxpayer's duly authorized agent and of the person who prepared the return for the taxpayer. The return must also include the taxpayer's social security number or taxpayer identification number. Each return must be verified by a declaration under penalty of perjury.

      (2)   A taxpayer who is an individual is required to include, with each annual return, amended return, or request for refund required under this Section, copies of the following documents: all of the taxpayer's Internal Revenue Service form W-2, "Wage and Tax Statements," including all information reported on the taxpayer's federal W-2, as well as taxable wages reported or withheld for any municipal corporation; the taxpayer's Internal Revenue Service form and, with respect to an amended tax return or refund request, any other documentation necessary to support the refund request or the adjustments made in the amended return. An individual taxpayer who files the annual return required by this Section electronically is not required to provide paper copies of any of the foregoing to the Tax Administrator unless the Tax Administrator requests such copies after the return has been filed.

      (3)   A taxpayer that is not an individual is required to include, with each annual net profit return, amended net profit return, or request for refund required under this Section, copies of the following documents: the taxpayer's Internal Revenue Service form 1041, form 1065, form 1120, form 1120-REIT, form 1120F, or form 1120S, and, with respect to an amended tax return or refund request, any other documentation necessary to support the refund request or the adjustments made in the amended return.

      (4)   A taxpayer that is not an individual and that files an annual net profit return electronically through the Ohio business gateway or in some other manner shall either mail the documents required under this Division to the Tax Administrator at the time of filing or, if electronic submission is available, submit the documents electronically through the Ohio business gateway.

      (5)   After a taxpayer files a tax return, the Tax Administrator shall request, and the taxpayer must provide, any information, statements, or documents required by the Municipality to determine and verify the taxpayer's municipal income tax liability. The requirements imposed under Division (f) of this Section apply regardless of whether the taxpayer files on a generic form or on a form prescribed by the Tax Administrator.

      (6)   Any other documentation, including schedules, other municipal income tax returns, or other supporting documentation necessary to verify credits, income, losses, or other pertinent factors on the return shall also be included to avoid delay in processing, or disallowance by the Tax Administrator of undocumented credits or losses.

   (g)   (1)   Except as otherwise provided in this Chapter, each individual income tax return required to be filed under this Section shall be completed and filed as required by the Tax Administrator on or before the date prescribed for the filing of state individual income tax returns under Division 5747.08(G) of the Ohio Revised Code. The taxpayer shall complete and file the return or notice on forms prescribed by the Tax Administrator or on generic forms, together with remittance made payable to the Municipality

      (2)   Except as otherwise provided in this Chapter, each annual net profit income tax return required to be filed under this Section by a taxpayer that is not an individual shall be completed and filed as required by the Tax Administrator on or before the fifteenth day of the fourth month following the end of the taxpayer's taxable year or period. The taxpayer shall complete and file the return or notice on forms prescribed by the Tax Administrator or on generic forms, together with remittance made payable to the Municipality

      (3)   In the case of individual income tax return required to be filed by an individual, and net profit income tax return required to be filed by a taxpayer who is not an individual, no remittance is required if the amount shown to be due is ten dollars or less.

   (h)   (1)   For taxable years beginning on or after January 1, 2016, the Municipality shall not require a taxpayer to remit tax with respect to net profits if the amount due is ten dollars or less.

      (2)   Any taxpayer not required to remit tax to the Municipality for a taxable year pursuant to Division (h)(1) of this Section must file with the Municipality an annual net profit return under Division (f)(3) and (4) of this Section.

   (i)    If any report, claim, statement, or other document required to be filed, or any payment required to be made, within a prescribed period or on or before a prescribed date under this Chapter is delivered after that period, the date of the postmark stamped on the cover in which the report, claim, statement, or other document, or payment is mailed shall be deemed to be the date of delivery or the date of payment. "The date of postmark" means, in the event there is more than one date on the cover, the earliest date imprinted on the cover by the postal service.

   (j)   The amounts withheld for the Municipality by an employer, the agent of an employer, or other payer as described in Section 164.10 of this Chapter shall be allowed to the recipient of the compensation as credits against payment of the tax imposed on the recipient unless the amounts withheld were not remitted to the Municipality and the recipient colluded with the employer, agent, or other payer in connection with the failure to remit the amounts withheld.

   (k)   Each return required by the Municipality to be filed in accordance with this Section shall include a box that the taxpayer may check to authorize another person, including a tax return preparer who prepared the return, to communicate with the Tax Administrator about matters pertaining to the return. The return or instructions accompanying the return shall indicate that by checking the box the taxpayer authorizes the Tax Administrator to contact the preparer or other person concerning questions that arise during the examination or other review of the return. The return or instructions accompanying the return must also indicate that by checking the box the taxpayer authorizes the preparer or other person to provide the Tax Administrator with information that is missing from the return, to contact the Tax Administrator for information about the examination or other review of the return or the status of the taxpayer's refund or payments, and to respond to notices about mathematical errors, offsets, or return preparation that the taxpayer has received from the Tax Administrator and has shown to the preparer or other person. Authorization by the taxpayer of another person to communicate with the Tax Administrator about matters pertaining to the return does not preclude the Tax Administrator from contacting the taxpayer regarding such matters.

   (l)   The Tax Administrator of the Municipality shall accept for filing a generic form of any income tax return, report, or document required by the Municipality in accordance with this Chapter, provided that the generic form, once completed and filed, contains all of the information required by ordinance and the rules and regulations adopted by the Municipality, and provided that the taxpayer or tax return preparer filing the generic form otherwise complies with the provisions of this Chapter.

   (m)   When income tax returns, reports, or other documents require the signature of a tax return preparer, the Tax Administrator shall accept a facsimile of such a signature in lieu of a manual signature.

   (n)   (1)   As used in this Division, "worksite location" has the same meaning as in Section 164.11 of this Chapter.

      (2)   A person may notify the Tax Administrator that the person does not expect to be a taxpayer with respect to the municipality for a taxable year if both of the following conditions apply:

         i.   The person was required to file a tax return with the municipality for the immediately preceding taxable year because the person performed services at a worksite location within the municipality, and the person has filed all appropriate and required returns and remitted all applicable income tax and withholding payments as provided by this Chapter. The Tax Administrator is not required to accept an affidavit from a taxpayer who has not complied with the provisions of this Chapter.

         ii.   The person no longer provides services in the municipality, and does not expect to be subject to the municipality's income tax for the taxable year. The person is required to provide the notice in a signed affidavit that briefly explains the person's circumstances, including the location of the previous worksite location and the last date on which the person performed services or made any sales within the municipality. The affidavit also shall include the following statement: "The affiant has no plans to perform any services within the municipality, make any sales in the municipality, or otherwise become subject to the tax levied by the municipality during the taxable year. If the affiant does become subject to the tax levied by the municipality for the taxable year, the affiant agrees to be considered a taxpayer and to properly register as a taxpayer with the municipality, if such a registration is required by the municipality's ordinances or rules and regulations." The person shall sign the affidavit under penalty of perjury.

         iii.   If a person submits an affidavit described in Division (n)(2) of this Section, the Tax Administrator shall not require the person to file any tax return for the taxable year unless the Tax Administrator possesses information that conflicts with the affidavit or if the circumstances described in the affidavit change, or the taxpayer has engaged in activity which results in work being performed, services provided, sales made, or other activity that results in municipal taxable income reportable to the Municipality in the taxable year. It shall be the responsibility of the taxpayer to comply with the provisions of this Chapter relating to the reporting and filing of municipal taxable income on an annual municipal income tax return, even if an affidavit has been filed with the Tax Administrator for the taxable year. Nothing in Division (n) of this Section prohibits the Tax Administrator from performing an audit of the person.

   (o)   If a payment under this chapter is made by electronic funds transfer, the payment shall be considered to be made on the date of the timestamp assigned by the first electronic system receiving that payment.

(Ord. 68-2016. Passed 9-26-16.)