(A) (1) Any taxpayer subject to municipal income taxation with respect to the taxpayer's net profit from a business or profession may file the Village of Johnstown'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.
(Ord. 20-2015. Passed 11-3-15.)