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(a) General.
(1) An annual City of Elyria income tax return shall be completed and filed by every individual taxpayer 18 years of age or older and any taxpayer that is not an individual for each taxable year for which the taxpayer is subject to the tax, whether or not a tax is due.
A. The Tax Administrator may accept on behalf of all nonresident individual taxpayers a return filed by an employer, agent of an employer, or other payer under Section 192.04 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 City.
B. Retirees having no municipal taxable income for City income tax purposes may file with the Tax Administrator a written exemption from these filing requirements on a form prescribed by the Tax Administrator. The written exemption shall indicate the date of retirement and the entity from which retired. The exemption shall be in effect until such time as the retiree receives municipal taxable income taxable to the City, at which time the retiree shall be required to comply with all applicable provisions of this chapter.
(2) If an individual is deceased, any return or notice required of that individual shall be completed and filed by that decedent’s executor, administrator, or other person charged with the property of that decedent.
(3) If an individual is unable to complete and file a return or notice required by this chapter, the return or notice required of that individual shall 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.
(4) Returns or notices required of an estate or a trust shall be completed and filed by the fiduciary of the estate or trust.
(5) The City shall permit spouses to file a joint return.
(6) A. Each return required to be filed under this division shall 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 shall include the taxpayer’s social security number or taxpayer identification number. Each return shall be verified by a declaration under penalty of perjury.
B. The Tax Administrator shall require a taxpayer who is an individual to include, with each annual return, and amended return, 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 1040 or, in the case of a return or request required by a qualified municipal corporation, Ohio form IT-1040; and, with respect to an amended tax return, any other documentation necessary to support 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.
C. The Tax Administrator may require a taxpayer that is not an individual to include, with each annual net profit return, amended net profit return, or request for refund required under this section, copies of only 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. 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.
D. After a taxpayer files a tax return, the Tax Administrator may request, and the taxpayer shall provide, any information, statements, or documents required by the City to determine and verify the taxpayer’s municipal income tax liability. The requirements imposed under Section 192.05(a)(6) apply regardless of whether the taxpayer files on a generic form or on a form prescribed by the Tax Administrator.
(7) A. 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 R.C. § 5747.08(G). 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 City of Elyria. No remittance is required if the net amount due is ten dollars ($10.00) or less.
2. Except as otherwise provided in this chapter, each annual net profit 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 15th day of the fourth month following the end of the taxpayer’s taxable year. 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 City. No remittance is required if the net amount due is ten dollars ($10.00) or less.
B. Any taxpayer that has duly requested an automatic six-month extension for filing the taxpayer’s federal income tax return shall automatically receive an extension for the filing of the City’s income tax return. The extended due date of the City’s income tax return shall be the 15th day of the tenth month after the last day of the taxable year to which the return relates. For tax years ending on or after January 1, 2023, the extended due date of the City's income tax return for a taxpayer that is not an individual shall be the fifteenth day of the eleventh month after the last day of the taxable year to which the return relates. An extension of time to file under this division is not an extension of the time to pay any tax due unless the Tax Administrator grants an extension of that date.
1. A copy of the federal extension request shall be included with the filing of the City’s income tax return.
2 A taxpayer that has not requested or received a six-month extension for filing the taxpayer's Federal income tax return may submit a written request that the Tax Administrator grant the taxpayer a six-month extension of the date for filing the taxpayer's City income tax return. If the request is received by the Tax Administrator on or before the date the City income tax return is due, the Tax Administrator shall grant the taxpayer's requested extension.
C. If the Tax Commissioner extends for all taxpayers the date for filing state income tax returns under R.C. § 5747.08(G), a taxpayer shall automatically receive an extension for the filing of the City’s income tax return. The extended due date of the City’s income tax return shall be the same as the extended due date of the state income tax return.
D. If the Tax Administrator considers it necessary in order to ensure the payment of the tax imposed by the City, the Tax Administrator may require taxpayers to file returns and make payments otherwise than as provided in this division, including taxpayers not otherwise required to file annual returns.
E. If a taxpayer receives an extension for the filing of a municipal income tax return under division (a)(7)B., (a)(7)C. or (a)(7)D. of this section, the tax administrator shall not make any inquiry or send any notice to the taxpayer with regard to the return on or before the date the taxpayer files the return or on or before the extended due date to file the return, whichever occurs first.
If a tax administrator violates division (a)(7)E. of this section, the municipal corporation shall reimburse the taxpayer for any reasonable costs incurred to respond to such, inquiry, up to one hundred fifty dollars ($150.00).
Division (a)(7)E. of this section does not apply to an extension received under division (a)(7)B. of this section if the tax administrator has actual knowledge that the taxpayer failed to file for a federal extension as required to receive the extension under division (a)(7)B. of this section or failed to file for an extension under division (a)(7)B.2. of this section.
(8) A. For taxable years beginning after 2015, the City shall not require a taxpayer to remit tax with respect to net profits if the net amount due is ten dollars ($10.00) or less.
B. Any taxpayer not required to remit tax to the City for a taxable year pursuant to division (a)(8)A. of this section shall file with the City an annual net profit return under division (a)(6)C. of this section, unless the provisions of division (a)(8)C. of this section apply.
C. A person may notify the Tax Administrator that said person does not expect to be a taxpayer subject to the City income tax ordinance for a taxable year if both of the following apply:
1. The person was required to file a tax return with the City for the immediately preceding taxable year because the person performed services at a worksite location, as defined in Section 192.04(b)(1)G., within the City; and,
2. The person no longer provides in the City and does not expect to be subject to the City income tax for the taxable year.
D. The person shall provide the notice in a signed affidavit that briefly explains the person's circumstances, including the locations of the previous worksite location and the last date on which the person performed services or made any sales with the City. The affidavit shall also include the following statement: "The affiant has no plans to perform any services within the City of Elyria, make any sales in the City of Elyria, or otherwise become subject to the tax levied by the City of Elyria during the taxable year. If the affiant does become subject to the tax levied by the City of Elyria for the taxable year, the affiant agrees to be considered a taxpayer and to properly comply as a taxpayer with the City of Elyria income tax ordinance and rules and regulations." The person shall sign the affidavit under penalty of perjury.
E. If a person submits an affidavit described in division (a)(8)D. of this section, the Tax Administrator shall not require the person to file a tax return for the taxable year unless the Tax Administrator possesses information that conflicts with the affidavit or unless the circumstances described in the affidavit change.
F. Nothing in division (a)(8)C. of this section prohibits the Tax Administrator from performing an audit of the person.
(9) 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 the payment.
(10) Taxes withheld for the City by an employer, the agent of an employer, or other payer as described in Section 192.04 shall be allowed to the taxpayer as credits against payment of the tax imposed on the taxpayer by the City unless the amounts withheld were not remitted to the City and the recipient colluded with the employer, agent, or other payer in connection with the failure to remit the amounts withheld.
(11) Each return required by the City 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.
(12) The Tax Administrator shall accept for filing a generic form of any income tax return, report, or document required by the City, provided that the generic form, once completed and filed, contains all of the information required by ordinance, resolution, or rules and regulations adopted by the City or the Tax Administrator, and provided that the taxpayer or tax return preparer filing the generic form otherwise complies with the provisions of this chapter and of the City’s ordinance, resolution, or rules and regulations governing the filing of returns, reports, or documents.
(b) Filing via Ohio Business Gateway.
(l) Any taxpayer subject to municipal income taxation with respect to the taxpayer’s net profit from a business or profession may file the City’s income tax return, estimated municipal income tax return, or extension for filing a municipal income tax return, and may make payment of amounts shown to be due on such returns, by using the Ohio Business Gateway.
(2) Any employer, agent of an employer, or other payer may report the amount of municipal income tax withheld from qualifying wages, and may make remittance of such amounts, by using the Ohio Business Gateway.
(3) Nothing in this section affects the due dates for filing employer withholding tax returns.
(c) Extension for Service in or for the Armed Forces.
(1) Each member of the national guard of any state and each member of a reserve component of the armed forces of the United States called to active duty pursuant to an executive order issued by the President of the United States or an act of Congress of the United States, and each civilian serving as support personnel in a combat zone or contingency operation in support of the armed forces, may apply to the Tax Administrator of the City for both an extension of time for filing of the return and an extension of time for payment of taxes required by the City during the period of the member’s or civilian’s duty service, and for 180 days thereafter. The application shall be filed on or before the 180th day after the member’s or civilian’s duty terminates. An applicant shall provide such evidence as the Tax Administrator considers necessary to demonstrate eligibility for the extension.
(2) A. If the Tax Administrator ascertains that an applicant is qualified for an extension under this section, the Tax Administrator shall enter into a contract with the applicant for the payment of the tax in installments that begin on the 181st day after the applicant’s active duty or service terminates. The Tax Administrator may prescribe such contract terms as the Tax Administrator considers appropriate. However, taxes pursuant to a contract entered into under this division are not delinquent, and the Tax Administrator shall not require any payments of penalties or interest in connection with those taxes for the extension period.
B. If the Tax Administrator determines that an applicant is qualified for an extension under this section, the applicant shall neither be required to file any return, report, or other tax document nor be required to pay any tax otherwise due to the municipal corporation before the 181st day after the applicant’s active duty or service terminates.
C. Taxes paid pursuant to a contract entered into under Section 192.05(c)(2)A. are not delinquent. The Tax Administrator shall not require any payments of penalties or interest in connection with those taxes for the extension period.
(3) A. Nothing in this section denies to any person described in this section the application of Sections 192.05(c)(1) and (c)(2) of this section.
B. 1. A qualifying taxpayer who is eligible for an extension under the Internal Revenue Code shall receive both an extension of time in which to file any return, report, or other tax document and an extension of time in which to make any payment of taxes required by a municipal corporation in accordance with this chapter. The length of any extension granted under Section 192.05(c)(3)B.1. shall be equal to the length of the corresponding extension that the taxpayer receives under the Internal Revenue Code. As used in this division, “qualifying taxpayer” means a member of the National Guard or a member of a reserve component of the armed forces of the United States called to active duty pursuant to either an executive order issued by the President of the United States or an act of Congress of the United States, or a civilian serving as support personnel in a combat zone or contingency operation in support of the armed forces.
2. Taxes whose payment is extended in accordance with Section 192.05(c)(3)B.1. are not delinquent during the extension period. Such taxes become delinquent on the first day after the expiration of the extension period if the taxes are not paid prior to that date. The Tax Administrator shall not require any payment of penalties or interest in connection with those taxes for the extension period. The Tax Administrator shall not include any period of extension granted under Section 192.05(c)(3)B.1. in calculating the penalty or interest due on any unpaid tax.
(d) Consolidated Municipal Income Tax Return.
(1) As used in this section:
A. “Affiliated group of corporations” means an affiliated group as defined in section 1504 of the Internal Revenue Code, except that, if such a group includes at least one incumbent local exchange carrier that is primarily engaged in the business of providing local exchange telephone service in this state, the affiliated group shall not include any incumbent local exchange carrier that would otherwise be included in the group.
B. “Consolidated federal income tax return” means a consolidated return filed for federal income tax purposes pursuant to section 1501 of the Internal Revenue Code.
C. “Consolidated federal taxable income” means the consolidated taxable income of an affiliated group of corporations, as computed for the purposes of filing a consolidated federal income tax return, before consideration of net operating losses or special deductions. “Consolidated federal taxable income” does not include income or loss of an incumbent local exchange carrier that is excluded from the affiliated group under Section 192.05(d)(1)A.
D. “Incumbent local exchange carrier” has the same meaning as in R.C. § 4927.01.
E. “Local exchange telephone service” has the same meaning as in R.C. § 5727.01.
(2) A. For taxable years beginning on or after January 1, 2016, a taxpayer that is a member of an affiliated group of corporations may elect to file a consolidated municipal income tax return for a taxable year if at least one member of the affiliated group of corporations is subject to the City’s income tax in that taxable year, and if the affiliated group of corporations filed a consolidated federal income tax return with respect to that taxable year. The election is binding for a five-year period beginning with the first taxable year of the initial election unless a change in the reporting method is required under federal law. The election continues to be binding for each subsequent five-year period unless the taxpayer elects to discontinue filing consolidated municipal income tax returns under Section 192.05(d)(2)B. or a taxpayer receives permission from the Tax Administrator. The Tax Administrator shall approve such a request for good cause shown.
B. An election to discontinue filing consolidated municipal income tax returns under this section must be made in the first year following the last year of a five-year consolidated municipal income tax return election period in effect under Section 192.05(d)(2)A. The election to discontinue filing a consolidated municipal income tax return is binding for a five-year period beginning with the first taxable year of the election.
C. An election made under Section 192.05(d)(2)A. or B. of this section is binding on all members of the affiliated group of corporations subject to a municipal income tax.
(3) A taxpayer that is a member of an affiliated group of corporations that filed a consolidated federal income tax return for a taxable year shall file a consolidated City income tax return for that taxable year if the Tax Administrator determines, by a preponderance of the evidence, that intercompany transactions have not been conducted at arm’s length and that there has been a distortive shifting of income or expenses with regard to allocation of net profits to the City. A taxpayer that is required to file a consolidated City income tax return for a taxable year shall file a consolidated City income tax return for all subsequent taxable years, unless the taxpayer requests and receives written permission from the Tax Administrator to file a separate return or a taxpayer has experienced a change in circumstances.
(4) A taxpayer shall prepare a consolidated City income tax return in the same manner as is required under the United States Department of Treasury regulations that prescribe procedures for the preparation of the consolidated federal income tax return required to be filed by the common parent of the affiliated group of which the taxpayer is a member.
(5) A. Except as otherwise provided in Sections 192.05(d)(5)B., C., and D., corporations that file a consolidated municipal income tax return shall compute adjusted federal taxable income, as defined in Section 192.02, by substituting “consolidated federal taxable income” for “federal taxable income” wherever “federal taxable income” appears in that division and by substituting “an affiliated group of corporation’s” for “a C corporation’s” wherever “a C corporation’s” appears in that division.
B. No corporation filing a consolidated City income tax return shall make any adjustment otherwise required under Section 192.02(c)(1) to the extent that the item of income or deduction otherwise subject to the adjustment has been eliminated or consolidated in the computation of consolidated federal taxable income.
C. If the net profit or loss of a pass-through entity having at least 80% of the value of its ownership interest owned or controlled, directly or indirectly, by an affiliated group of corporations is included in that affiliated group’s consolidated federal taxable income for a taxable year, the corporation filing a consolidated City income tax return shall do one of the following with respect to that pass-through entity’s net profit or loss for that taxable year:
1. Exclude the pass-through entity’s net profit or loss from the consolidated federal taxable income of the affiliated group and, for the purpose of making the computations required in Section 192.05(d)(1) through (d)(8), exclude the property, payroll, and gross receipts of the pass-through entity in the computation of the affiliated group’s net profit sitused to the City. If the entity’s net profit or loss is so excluded, the entity shall be subject to taxation as a separate taxpayer on the basis of the entity’s net profits that would otherwise be included in the consolidated federal taxable income of the affiliated group.
2. Include the pass-through entity’s net profit or loss in the consolidated federal taxable income of the affiliated group and, for the purpose of making the computations required in Section 192.05(d)(1) through (d)(8), include the property, payroll, and gross receipts of the pass-through entity in the computation of the affiliated group’s net profit sitused to the City. If the entity’s net profit or loss is so included, the entity shall not be subject to taxation as a separate taxpayer on the basis of the entity’s net profits that are included in the consolidated federal taxable income of the affiliated group.
D. If the net profit or loss of a pass-through entity having less than 80% of the value of its ownership interest owned or controlled, directly or indirectly, by an affiliated group of corporations is included in that affiliated group’s consolidated federal taxable income for a taxable year, all of the following shall apply:
1. The corporation filing the consolidated municipal income tax return shall exclude the pass-through entity’s net profit or loss from the consolidated federal taxable income of the affiliated group and, for the purposes of making the computations required in Section 192.05(d)(1) through (d)(8), exclude the property, payroll, and gross receipts of the pass-through entity in the computation of the affiliated group’s net profit sitused to the City.
2. The pass-through entity shall be subject to the City income taxation as a separate taxpayer in accordance with this Chapter on the basis of the entity’s net profits that would otherwise be included in the consolidated federal taxable income of the affiliated group.
(6) Corporations filing a consolidated City income tax return shall make the computations required under Section 192.05(d)(1) through (d)(8) by substituting “consolidated federal taxable income attributable to” for “net profit from” wherever “net profit from” appears in that section and by substituting “affiliated group of corporations” for “taxpayer” wherever “taxpayer” appears in that section.
(7) Each corporation filing a consolidated City income tax return is jointly and severally liable for any tax, interest, penalties, fines, charges, or other amounts imposed by the City in accordance with this Chapter on the corporation, an affiliated group of which the corporation is a member for any portion of the taxable year, or any one or more members of such an affiliated group.
(8) Corporations and their affiliates that made an election or entered into an agreement with the City before January 1, 2016, to file a consolidated or combined tax return with the City may continue to file consolidated or combined tax returns in accordance with such election or agreement for taxable years beginning on and after January 1, 2016.
(Ord. 2015-115. Passed 11-23-15; Ord. 2017-187. Passed 12-4-17; Ord. 2023-164. Passed 12-4-23.)
A taxpayer, subject to tax in more than one municipality on the same income, who has complied with the provisions of the chapter, shall be allowed a credit towards the City of Elyria income tax on such income as provided herein:
(a) Every individual taxpayer domiciled in the City of Elyria who is required to and does pay, or has acknowledged liability for, a municipal tax to another municipality on or measured by the same income, qualifying wages, commissions, net profits or other compensation taxable under this chapter may claim a nonrefundable credit upon satisfactory evidence of the tax paid to the other municipality. Subject to division (c) of this section, the credit shall not exceed the tax due the City of Elyria under this chapter.
(b) The City shall grant a credit against its tax on income to a resident of the City who works in a joint economic development zone created under R.C. § 715.691 or a joint economic development district created under R.C. §§ 715.70, 715.71, or 715.72 to the same extent that it grants a credit against its tax on income to its residents who are employed in another municipal corporation.
(c) If the amount of tax withheld or paid to the other municipality is less than the amount of tax required to be withheld or paid to the other municipality, then for purposes of Section
192.06(a), “the income, qualifying wages, commissions, net profits or other compensation” subject to tax in the other municipality shall be limited to the amount computed by dividing the tax withheld or paid to the other municipality by the tax rate for that municipality.
(d) Intentionally left blank.
(Ord. 2015-115. Passed 11-23-15.)
(a) As used in this section:
(1) “Estimated taxes” means the amount that the taxpayer reasonably estimates to be the taxpayer’s tax liability for the City’s income tax for the current taxable year.
(2) “Tax liability” means the total taxes due to the City for the taxable year, after allowing any credit to which the taxpayer is entitled, and after applying any estimated tax payment, withholding payment, or credit from another taxable year.
(b) (1) Every taxpayer shall make a declaration of estimated taxes for the current taxable year, on the form prescribed by the Tax Administrator, if the amount payable as estimated taxes is at least two hundred dollars ($200.00). For the purposes of this section:
A. Taxes withheld for the City from qualifying wages shall be considered as paid to the City in equal amounts on each payment date unless the taxpayer establishes the dates on which all amounts were actually withheld, in which case they shall be considered as paid on the dates on which the amounts were actually withheld.
B. An overpayment of tax applied as a credit to a subsequent taxable year is deemed to be paid on the date of the postmark stamped on the cover in which the payment is mailed or, if the payment is made by electronic funds transfer, the date the payment is submitted. As used in this division, “date of the 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.
(2) Taxpayers filing joint returns shall file joint declarations of estimated taxes. A taxpayer may amend a declaration under rules prescribed by the Tax Administrator. A taxpayer having a taxable year of less than 12 months shall make a declaration under rules prescribed by the Tax Administrator.
(3) The declaration of estimated taxes shall be filed on or before the date prescribed for the filing of municipal income tax returns under Section 192.05(a)(7) or on or before the 15th day of the fourth month after the taxpayer becomes subject to tax for the first time.
(4) Taxpayers reporting on a fiscal year basis shall file a declaration on or before the 15th day of the fourth month after the beginning of each fiscal year or period.
(5) The original declaration or any subsequent amendment may be increased or decreased on or before any subsequent quarterly payment day as provided in this section.
(c) (1) The required portion of the tax liability for the taxable year that shall be paid through estimated taxes made payable to the City including the application of tax refunds to estimated taxes and withholding on or before the applicable payment date, shall be as follows:
A. On or before the 15th day of the fourth month after the beginning of the taxable year, 22.5% of the tax liability for the taxable year;
B. On or before the 15th day of the sixth month after the beginning of the taxable year, 45% of the tax liability for the taxable year;
C. On or before the 15th day of the ninth month after the beginning of the taxable year, 67.5% of the tax liability for the taxable year;
D. For an individual, on or before the fifteenth day of the first month of the following taxable year, 90% of the tax liability for the taxable year. For a person, other than an individual, on or before the fifteenth day of the twelfth month of the taxable year, 90% of the tax liability for the taxable year.
(2) When an amended declaration has been filed, the unpaid balance shown due on the amended declaration shall be paid in equal installments on or before the remaining payment dates.
(3) On or before the 15th day of the fourth month of the year following that for which the declaration or amended declaration was filed, an annual return shall be filed and any balance which may be due shall be paid with the return in accordance with Section 192.05.
(d) (1) In the case of any underpayment of any portion of a tax liability, penalty and interest may be imposed pursuant to Section 192.18 upon the amount of underpayment for the period of underpayment, unless the underpayment is due to reasonable cause as described in Section 192.07(e) of this section. The amount of the underpayment shall be determined as follows:
A. For the first payment of estimated taxes each year, 22.5% of the tax liability, less the amount of taxes paid by the date prescribed for that payment;
B. For the second payment of estimated taxes each year, 45% of the tax liability, less the amount of taxes paid by the date prescribed for that payment;
C. For the third payment of estimated taxes each year, 67.5% of the tax liability, less the amount of taxes paid by the date prescribed for that payment;
D. For the fourth payment of estimated taxes each year, 90% of the tax liability, less the amount of taxes paid by the date prescribed for that payment.
(2) The period of the underpayment shall run from the day the estimated payment was required to be made to the date on which the payment is made. For purposes of this section, a payment of estimated taxes on or before any payment date shall be considered a payment of any previous underpayment only to the extent the payment of estimated taxes exceeds the amount of the payment presently required to be paid to avoid any penalty.
(e) An underpayment of any portion of tax liability determined under Section 192.07(d) shall be due to reasonable cause and the penalty imposed by this section shall not be added to the taxes for the taxable year if any of the following apply:
(1) The amount of estimated taxes that were paid equals at least 90% of the tax liability for the current taxable year, determined by annualizing the income received during the year up to the end of the month immediately preceding the month in which the payment is due.
(2) The amount of estimated taxes that were paid equals at least 100% of the tax liability shown on the return of the taxpayer for the preceding taxable year, provided that the immediately preceding taxable year reflected a period of 12 months and the taxpayer filed a return with the City under Section 192.05 for that year.
(3) The taxpayer is an individual who resides in the City but was not domiciled in the City on the first day of January of the calendar year that includes the first day of the taxable year.
(Ord. 2015-115. Passed 11-23-15; Ord. 2017-187. Passed 12-4-17.)
A person may round to the nearest whole dollar all amounts the person is required to enter on any return, report, voucher, or other document required under this chapter. Any fractional part of a dollar that equals or exceeds $0.50 shall be rounded to the next whole dollar, and any fractional part of a dollar that is less than $0.50 shall be dropped. If a person chooses to round amounts entered on a document, the person shall round all amounts entered on the document.
(Ord. 2015-115. Passed 11-23-15.)
(a) As used in this section, “withholding tax” has the same meaning as in Section 192.18.
(b) Upon receipt of a request for a refund, the Tax Administrator, in accordance with this section, shall refund to employers, agents of employers, other payers, or taxpayers, with respect to any income or withholding tax levied by the municipal corporation:
(1) Overpayments of ten dollars ($10.00) or more;
(2) Amounts paid erroneously if the refund requested is ten dollars ($10.00) or more.
(c) (1) Except as otherwise provided in this chapter, requests for refund shall be filed with the Tax Administrator, on the form prescribed by the Tax Administrator within three years after the tax was due or paid, whichever is later. The Tax Administrator may require the requestor to file with the request any documentation that substantiates the requestor’s claim for a refund.
(2) On filing of the refund request, the Tax Administrator shall determine the amount of refund due and certify such amount for payment. Except as provided in Section 192.09(c)(3), the Tax Administrator shall issue an assessment to any taxpayer whose request for refund is fully or partially denied. The assessment shall state the amount of the refund that was denied, the reasons for the denial, and instructions for appealing the assessment.
(3) If a Tax Administrator denies in whole or in part a refund request included within the taxpayer’s originally filed annual income tax return, the Tax Administrator shall notify the taxpayer, in writing, of the amount of the refund that was denied, the reasons for the denial, and instructions for requesting an assessment that may be appealed under Section 192.21.
(d) A request for a refund that is received after the last day for filing specified in Section 192.09(c) of this section shall be considered to have been filed in a timely manner if any of the following situations exist:
(1) The request is delivered by the postal service, and the earliest postal service postmark on the cover in which the request is enclosed is not later than the last day for filing the request.
(2) The request is delivered by the postal service, the only postmark on the cover in which the request is enclosed was affixed by a private postal meter, the date of that postmark is not later than the last day for filing the request, and the request is received within seven days of such last day.
(3) The request is delivered by the postal service, no postmark date was affixed to the cover in which the request is enclosed or the date of the postmark so affixed is not legible, and the request is received within seven days of the last day for making the request.
(e) Interest shall be allowed and paid on any overpayment by a taxpayer of any municipal income tax obligation from the date of the overpayment until the date of the refund of the overpayment, except that if any overpayment is refunded within 90 days after the final filing date of the annual return or 90 days after the completed return is filed, whichever is later, no interest shall be allowed on the refund. For the purpose of computing the payment of interest on amounts overpaid, no amount of tax for any taxable year shall be considered to have been paid before the date on which the return on which the tax is reported is due, without regard to any extension of time for filing that return. Interest shall be paid at the interest rate described in Section 192.18(a)(4).
(Ord. 2015-115. Passed 11-23-15.)
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