193.05 RETURN AND PAYMENT.

   (a)    Each taxpayer whose earnings or profits are subject to the tax imposed by this chapter shall, whether or not a tax is due thereon, on or before April 15, 2014, and on or before April 15 of each year thereafter, make and file a final return with the Tax Administrator on a form obtainable from the Tax Administrator, setting forth the aggregate amount of gross salary, wages or other compensation, and gross and net profits earned or received by the taxpayer during the preceding year or period and subject to the tax, together with other pertinent information as the Tax Administrator may require. However, when the final return is made for a fiscal year or other period different from the calendar year, the return shall be made within 105 days from the end of the fiscal year or other period.

   (b)    The return shall also show the amount of the tax imposed on the earnings and profits. The taxpayer making the return shall, at the time of the filing thereof, however, pay to the City Treasurer the amount of taxes shown as due thereon. However, where any portion of the tax has been paid by the taxpayer pursuant to the provisions of this section and Section 193.06, credit for the amount paid shall be deducted from the amount shown to be due, and only the balance, if any, shall be due and payable at the time of filing the final return.

   (c)   On written request by the taxpayer made on or before the original due date for filing the annual income tax return, the Tax Administrator may extend the time for filing the annual return for a period no earlier than the period specified in Section 718.05 of the Ohio Revised Code.

   (d)   Within three months from the final determination of any federal tax liability affecting the taxpayer's City tax liability, the taxpayer shall make and file an amended City return showing income subject to the tax based on the final determination of federal tax liability, and pay any additional tax shown due thereon or make a claim for refund of any overpayment.

   (e)    Where an employee's entire earnings for the tax period are paid by an employer or employers, and the one percent (1%) tax thereon has in each instance been withheld and deducted by the employer or employers from the taxable amount of the entire earnings of such employee-taxpayer, and where the employer of such employee has filed a return or returns in which such employee's entire and only earnings are reported to the Administrator, and where such employee has no taxable income other than such earnings and the tax so withheld has been paid to the Administrator, the Administrator is hereby authorized to accept such report or returns provided by the employer, unless otherwise specified, as the return required of any such employee.
(Ord. 2012-101. Passed 12-18-12.)