(a) Each taxpayer having taxable income subject to tax under this Chapter, whether or not a tax is due thereon, shall make and file a City income tax return no later than the fifteenth (15th) day of the fourth (4th) month following the end of the taxpayer’s taxable year. A City income tax return shall be deemed filed when postmarked by the United States Postal Service or on the date delivered other than by the United States Postal Service during normal business hours to the Administrator. Notwithstanding anything in this Chapter to the contrary, the return of an employer or employers that shows the amount of City income tax deducted by the employer or employers from the compensation of an employee and paid by the employer or employers to the Administrator shall be accepted as the City income tax return required of any employee whose sole income subject to City income tax consists of such compensation.
(b) The return shall be filed with the Administrator on a form or forms furnished by or obtainable upon request from the Administrator, or on any form that comports with Ohio Revised Code Section718.05(C), including any amendments or successor provisions thereto, setting forth:
(1) The aggregate amounts of compensation and other taxable income earned or received by the taxpayer, and/or the gross receipts from the taxpayer’s operation of a business less allowable expenses incurred in the acquisition of such gross receipts earned during the taxpayer’s taxable year and subject to City income tax;
(2) The amount of tax imposed by this Chapter on such compensation, net profits and other taxable income;
(4) Such other pertinent statements, returns or other information as the Administrator may require, including a statement that the figures used in the City income tax return are the figures used in the taxpayer’s federal income tax return for that taxable year, adjusted to set forth only such income as is taxable under the provisions of this Chapter.
(c) Extensions.
(1) Any taxpayer that has requested an extension for filing a federal income tax return may request an extension for the filing of the City income tax return for the same taxable year by filing a copy of the taxpayer’s federal extension request for such taxable year with the Administrator. Any taxpayer not required to file a federal income tax return may make a written request for an extension to file a City income tax return. The request for extension must be filed on or before the original due date for the City income tax return, as set forth in Section 181.05(a). If the request is granted, the extended due date of the City income tax return shall be the last day of the month following the month to which the due date of the taxpayer’s federal income tax return for the same taxable year has been extended. For taxable years beginning on or after January 1, 2005, a taxpayer who receives an extension for filing the federal income tax return will receive an extension for filing the City income tax return for the same taxable year by complying with Ohio Revised Code Section 718.051(B), including any amendments or successor provisions thereto, but such taxpayer must pay any City income tax owed by the unextended due date for filing the City income tax return, as provided in Section 181.05(d).
(2) The Administrator may deny a taxpayer’s request for an extension of the due date to file the City income tax return if the taxpayer:
A. Fails to timely file the request;
B. Fails to file a copy of the federal extension request, if applicable;
C. Owes the City any delinquent income tax, penalty, interest or other charge for the late payment or nonpayment of City income tax; or
D. Has failed to file any required City income tax return, report, or other related document for a prior taxable year.
(3) The granting of an extension of the due date for filing a City income tax return does not extend the due date as provided in this Section 181.05 for payment of the tax; hence, penalty and interest may apply to any unpaid City income tax during the period of extension at the rate set out by Section 181.10. No penalty shall be assessed in those cases in which the City income tax return is filed and the final tax paid within the extended period for filing such return provided all other filing and payment requirements of this Chapter have been met. The Administrator shall grant any extension of the due date for filing the City income tax return upon the condition that all City income tax declaration filing and payment requirements have been fulfilled; however, if, upon further examination it then becomes evident that such declaration filing and payment requirements have not been fulfilled, penalty and interest may be assessed in full and in the same manner as though no extension of the due date for filing the City income tax return had been granted.
(d) The taxpayer making the City income tax return shall, at the time of the filing thereof, pay to the Administrator the amount of taxes shown as due thereon. However, where any portion of the tax so due shall have been deducted at the source pursuant to the provisions of Section 181.06, or where any portion of such tax has been paid by the taxpayer pursuant to the provisions of Sections 181.05 and 181.07, credit for the amount so 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 City income tax return.
(e) An amended return must be filed 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 181.11 and 181.14. An amended return shall be filed on a form obtainable upon request from the Administrator. A taxpayer may not change the method of accounting or apportionment of net profits after the due date for filing the original return.
(f) Subject to the limitation on the period for assessment of City income tax and claims for refund thereof prescribed by Ohio Revised Code Section 718.12, including any amendments or successor provisions thereto, within three months from the final determination of any federal tax liability affecting the taxpayer's City income tax liability for the same taxable year(s), such taxpayer shall make and file an amended City income tax return for such year(s) showing income subject to City income 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.
(g) Should the City income tax return or the records of the Administrator indicate an overpayment of the tax to which the City is entitled under the provisions of this Chapter, such overpayment shall first be applied against any existing liability of the taxpayer to the City, and the balance, if any, at the election of the taxpayer indicated on the return, shall be refunded or transferred against any subsequent liability of the taxpayer to the City, provided that no additional taxes or refunds of less than one dollar ($1.00) shall be collected or refunded.
(Ord. 147(04-05). Passed 2-17-05.)
(Ord. 147(04-05). Passed 2-17-05.)