The tax shall be levied, collected, and paid in accordance with this chapter from September 1, 1973 until repealed by action of the Council.
(A) Procedural history; effective date.
(1) Significant and wide-ranging amendments to R.C. Chapter 718 were enacted by Am Sub HB 5, passed by the 130th General Assembly, and signed by Governor Kasich on December 19, 2014, and Am Sub HB 64, passed by the 131st General Assembly, and signed by Governor Kasich on June 30, 2015. These amendments required municipal corporations to conform to and adopt the provisions of R.C. Chapter 718 in order to have the authority to impose, enforce, administer and collect a municipal income tax.
(2) As mandated by the above amendments, Council Ordinance 07-15, effective January 1, 2016, comprehensively amends Chapter 93 in accordance with the provisions of R.C. Chapter 718 to allow the village to continue the income tax and withholding tax administration and collection efforts on behalf of the village.
(3) Ordinance 07-15, effective January 1, 2016, and corresponding changes to R.C. Chapter 718, apply to taxable years beginning on or after January 1, 2016. All provisions of this Chapter 93 apply to taxable years beginning 2016 and succeeding taxable years.
(4) Ordinance 07-15 does not repeal the existing sections of Chapter 93 for any taxable year prior to 2016, but rather amends Chapter 93 effective January 1, 2016. For taxable years beginning before January 1, 2016, the village shall continue to administer, audit, and enforce the income tax of the village under R.C. Chapter 718 and ordinances and resolutions of the village as that Chapter 718 and those ordinances and resolutions existed before January 1, 2016.
(B) Time for filing. Each taxpayer, except as herein provided, shall, whether or not a tax be due thereon, make and file a return on or before April 15 of the year following the effective date of this chapter, and on or before April 30 of each year thereafter. When the return is made for a fiscal year or other period different from the calendar year, the return shall be filed by the fifteenth day of the fourth month following the end of such fiscal year or period.
(C) Returns and contents thereof. The return shall be filed with the tax commissioner on a form or forms prescribed by or obtainable upon request from the tax commissioner or a generic form setting forth:
(1) The aggregate amount of gross income, plus or minus adjustments, earnings, and profits during the preceding taxable year and subject to the tax;
(2) The amount of the tax imposed by this chapter on such gross income, earnings, and profits;
(3) Any of the following, as the tax commissioner may require:
(a) A taxpayer who is an individual may be required to include, with each annual return, amended return, or request for refund required under this section, copies of only the following documents: all of the taxpayer’s Internal Revenue Service from 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 from 1040 or Ohio IT 1040; and
(b) A taxpayer that is not an individual may be required 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, and other documentation necessary to support the refund request or the adjustments made in the amended return;
(4) Each individual return shall have attached to it a copy of the taxpayer's Ohio State Individual Income Tax return for the same year.
(D) Extensions.
(1) 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.
(2) Any taxpayer that qualifies for an automatic federal extension for a period other than six-months 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 same as that of the extended federal income tax return.
(3) 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 commissioner 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 commissioner on or before the date the municipal income tax return is due, the tax commissioner shall grant the taxpayer’s requested extension.
(4) An extension of time to file under this chapter is not an extension of the time to pay any tax due unless the tax commissioner grants an extension of that date.
(5) If the State Tax Commissioner extends for all taxpayers the date for filing state income tax returns under division (G) of R.C. § 5747.08, 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.
(E) Payment with returns.
(1) The taxpayer making a return shall, at the time of the filing thereof, pay to the tax commissioner the amount of taxes shown as due thereon; provided, that where any portion of the tax so due shall have been paid by the taxpayer pursuant to the provisions of § 93.06 the amount 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 return.
(2) Overpayments and refunds. A taxpayer who has over-paid the amount of tax to which the village is entitled under the provisions of this chapter may have the overpayment applied against any subsequent liability hereunder or, at his election indicated on the return, the overpayment (or part thereof) shall be refunded, provided that no additional taxes or refunds of less than $10 shall be collected or refunded.
(F) Amended returns.
(1) Where necessary an amended return must be filed in order to report additional income and pay any additional tax due, or claim a refund of tax overpaid, subject to the requirements and/or limitations contained in §§ 93.09 and 93.13. The amended returns shall be on a form obtained on request from the tax commissioner. A taxpayer may not change the method of accounting or apportionment of net profits after the due date for filing the original return.
(2) Within 60 days after the final determination of any federal or state tax liability affecting the taxpayer's Indian Hill, Ohio, tax liability, the taxpayer shall make and file an amended return showing income subject to the village tax based upon the final determination of federal or state tax liability, and pay any additional tax shown due thereon or make claim for refund of any overpayment.
(Ord. 07-15, passed 12-14-15)