(a) For tax years prior to 2004, the Tax Commissioner may extend the time for filing the annual return, upon the request of the taxpayer, for a period not to exceed six months, or one month beyond any extension requested of or granted by the Internal Revenue Service for the filing of the Federal Income Tax Return. The Tax Commissioner may require a tentative return, accompanied by payment of the amount of tax shown to be due thereon, by the date the return is normally due. For taxable years 2004 and later, the extended due date for individuals shall be the last day of the month following the month to which federal income tax due date has been extended. For businesses, if the extension is filed through the Ohio Business Gateway the extended due date shall be the last day of the month to which the due date of the federal income tax return has been extended. If not filed through the Ohio Business gateway 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. The Tax Commissioner may deny the extension if the taxpayer fails to file the request timely, fails to file a copy of the federal extension request, or if the taxpayer's income tax account with the City is delinquent in any way. The Tax Commissioner may require a tentative return, accompanied by payment of the amount of tax shown to be due thereon, by the date the return is normally due. 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.
(b) Any person who fails to file an extension within the periods set for in this section is hereby assessed a penalty of twenty-five dollars ($25.00), which sum shall be paid by such person when he or she files his or her extension. Any person who is delinquent in the filing of such extension and the payment of such penalty for a period of more than sixty days shall be subject to the penalty provided in Section 181.99. (Ord. 7087. Passed 11-10-09.)