The Administrator may extend the time for filing the annual return upon the request of the taxpayer for a period of not less than the period of the federal extension. The taxpayer shall make the request by filing a copy of the taxpayer’s request for a federal extension and shall be filed not later than the last day for filing the City tax return. The Administrator may deny a request if the taxpayer fails to timely file the request, fails to file a copy of the request for federal extension, owes the City any delinquent income tax or any penalty, interest, assessment or other charge for the late payment or nonpayment of income tax, or has failed to file any required income tax return, report or other related document for a prior tax period.
Any portion of tax unpaid after the original due date of the return, but paid within the period extended, will be subject to interest charges as prescribed in Sections 183.1501 and 183.1502. If an extension request is denied, the subsequent filing of the return and payment of tax due shall be subject to the applicable penalty and interest charges as prescribed by Sections 183.1501 and 183.1502. (Ord. 2000-118. Passed 10-24-00.)