792.094 EXTENSION OF TIME TO FILE.

   (A)    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 a municipal income tax return. The extended due date of the municipal income tax return shall be the fifteenth day of the tenth month after the last day of the taxable year to which the return relates. An extension of time to file under this chapter 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 Municipality’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 request that the tax administrator grant the taxpayer a six-month extension of the date for filing the taxpayer's municipal income tax return. If the request is received by the tax administrator on or before the date the municipal income tax return is due, the tax administrator shall grant the taxpayer's requested extension.

   (B)    If the State Tax Commissioner extends for all taxpayers the date for filing state income tax returns under division (G) of Section 5747.08 of the Ohio Revised Code, a taxpayer shall automatically receive an extension for the filing of a municipal income tax return. The extended due date of the municipal income tax return shall be the same as the extended due date of the state income tax return.

   (C)   With respect to taxpayers to whom Section 792.092 of this chapter applies, to the extent that any provision in this division conflicts with any provision in Section 792.092 of this chapter, the provision in Section 792.092 of this chapter prevails.

(Ord. 2018-06. Passed 4-10-18.)