(a) Each taxpayer, except as otherwise provided in this chapter, who engages in business, and each individual eighteen years of age or older whose income, qualifying wages, commissions, and other compensation are subject to the tax imposed by this chapter shall, whether or not a tax is due thereon, make and file a return on or before April 15 of each year, or on or before the federal filing date if it is other than April 15th. When the return is made for fiscal year or other period difference from the calendar year, the return shall be filed within 105 days from the end of such fiscal year or period, or on or before the federal filing date if it is other than the 105th day from the end of such fiscal year or period. If the tax return is filed by mail, timely filing shall be determined by the postmark date.
(b) Each resident of the City of Defiance who is eighteen (18) or more years of age shall file a declaration of his or her residency, on forms prescribed and furnished by the Tax Commissioner, within forty-five (45) days following attainment of the age of eighteen (18) years or the establishment of residence within the City. The declaration required by this Section shall be timely filed regardless of whether the resident then has income subject to tax. The declaration shall disclose the resident's full name; residence address; occupation, profession, or place of employment, if any; and social security number, taxpayer identification number or other identification issued to and used by the taxpayer for purposes of reporting income and income taxes to the Ohio Department of Taxation.
(c) (1) Individuals under the age of eighteen are not required to file a Defiance income tax return, even if they have income taxable under this chapter.
(2) Retirees having no taxable income for municipal income tax purposes, or other taxpayers whose income is solely from total disability benefits, may file with the Tax Commissioner a written request for exemption from these filing requirements, and shall be exempt if the request is granted by the Tax Commissioner. Such exemption shall be in effect until such time as the retiree or the other taxpayers receive income taxable for municipal income tax purposes, at which time the retiree or the other taxpayers shall be required to comply with all applicable provisions of this ordinance.
(Ord. 7087. Passed 11-10-09.)