(a) Each taxpayer, except as herein provided, shall, whether or not a tax be due thereon, make and file a return on or before April 30th of the year following the effective date of this ordinance up to and including the year 2000, and on or before April 15th 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 within four (4) months from the end of such fiscal year or period if the tax period starts on or before January 1, 2001 and within three and one half (3.5) months from the end of such fiscal year or period if the tax period starts after January 1, 2001.
(b) The return shall be filed with the Administrator on a form or forms furnished by or obtainable upon request from such Administrator, or on a generic form in conformity with subsection (f) below, setting forth:
(1) A. The aggregate amount of salaries, wages, commissions and other compensation earned; and
B. The gross income from a business, profession or other activity less allowable expenses incurred in the acquisition of such gross income;
C. Such income shall include only income earned during the year, or portion thereof, covered by the return and subject to the tax imposed by this ordinance;
(2) A. The amount of tax imposed by this chapter on income reported;
(3) The taxpayer shall provide such other pertinent statements, information returns or other information as the Administrator may require, including a copy of the taxpayer’s Federal Income Tax Return or Returns.
(c) Any taxpayer that has requested an extension for filing a federal income tax return may request an extension of time for filing a Lancaster income tax return. The taxpayer may make the request by filing with the Lancaster Income Tax Department a copy of the taxpayer’s request for a federal filing extension or such other form of request as approved by the Administrator. The request for city extension shall be filed not later than the last day for filing the Lancaster income tax return. Lancaster shall grant such a request for extension for a period equal to the period of the federal extension request. The taxpayer’s request for a Lancaster extension shall be denied if the taxpayer fails to timely file the request, or if the taxpayer owes Lancaster any delinquent income tax or any penalty, interest, late fee, assessment, or other charge for late payment or nonpayment of income tax, or if the taxpayer has failed to file any required income tax return, report, or other related document for a prior tax period. The granting of an extension for filing a Lancaster income tax return does not extend the last date for paying the tax. Penalty and interest provisions of Section 181.11 shall apply.
(d) (1) The taxpayer making a return shall, at the time of filing thereof, pay to the Administrator the balance of the tax due, if any, after deducting:
A. The amount of the City of Lancaster, Ohio income tax deducted or withheld at the source pursuant to Section 181.07 hereof;
B. Such portion of the tax as has been paid on declaration by the taxpayer pursuant to Section 181.08 hereof;
C. Any credit allowable under the provisions of Section 181.16 hereof.
(Ord. 38-00. Passed11-27-00.)
(2) Should the return, or the records of the Administrator, indicate overpayment of the tax to which the City of Lancaster, Ohio is entitled under the provisions of this chapter, such overpayment shall first be applied against any existing liability and the balance, if any, at the election of the taxpayer communicated to the Administrator, shall be refunded or transferred against any subsequent liability. Provided, however, that overpayments of less than five dollars ($5.00) or less shall not be refunded. No refund shall be made to any taxpayer until he has complied with all provisions of this chapter and has furnished all information, documentation or substantiation required by the Administrator. No refunds will be allowed for Lancaster residents on income received, accrued or paid for vacation days, sick days, holidays, personal days, or any other paid days off. No refunds will be allowed for nonresidents for vacation days, sick days (including third party sick pay), holidays, or personal days, but shall be allowed for performance of duties outside the City of Lancaster.
(Ord. 82-05. Passed 12-12-05.)
(e) Amended Returns. 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 Sections 181.12 and 181.16. Such amended returns shall be on a form obtainable on request from the Administrator. A taxpayer may not change the method of accounting, apportionment of net profits or elect to file a consolidated return after the original due date of the filing. Changing filing status (i.e. separate vs. consolidated) is prohibited.
Within three (3) months from the final determination of any tax liability affecting the taxpayer’s Lancaster tax liability, such taxpayer shall make and file an amended Lancaster return showing income subject to the City of Lancaster, Ohio, tax based upon such final determination of federal tax liability, and pay any additional tax shown due thereon or make claim for refund of any overpayment.
Within thirty (30) days of receiving a tax refund from another municipality or village for which credit has been taken in whole or in part on a taxpayer’s Lancaster return, such taxpayer shall make and file an amended Lancaster return and pay any additional tax shown thereon.
(Ord. 12-12. Passed 10-15-12.)
(f) Generic Forms. The City of Lancaster will accept a generic form for its annual tax return, declaration, estimated payment, quarterly withholding statement, or annual reconciliation of tax withheld. However, to be acceptable the form must contain all the information required on the form supplied by the City of Lancaster, and must be in a similar format that will allow processing of the generic forms without changing Lancaster’s existing procedures for processing forms. Determination as to whether a generic form meets these criteria shall be the responsibility of the Administrator.
(Ord. 38-00. Passed 11-27-00.)