(a) Notwithstanding Sections 181.06 and 181.08, on and after January 1, 2005, any taxpayer that is subject to the municipality's tax on the net profit from a business or profession and which has received an extension to file the federal income tax return shall not be required to notify the municipality of the federal extension and shall not be required to file any annual return until the last day of the month following that to which the due date for filing the federal return has been extended, provided that, on or before the date for filing the annual return, the person notifies the Ohio Tax Commissioner of the federal extension through the Ohio Business Gateway. An extension of time to file is not an extension of the time to pay any tax due.
(b) For taxable years beginning on or after January 1, 2005, a taxpayer subject to the municipality's tax on the net profit from a business or profession may file any tax return or estimated tax return, and may make payment of amounts shown to be due on such returns, by using the Ohio Business Gateway.
(1) As used in this division, "qualifying wages" has the same meaning as in Section 718.03 of the Ohio Revised Code.
(2) Any employer may report the amount of tax withheld from qualifying wages paid on or after January 1, 2007, and may make remittance of such amounts, by using the Ohio Business Gateway.
(c) Nothing in this section affects the due dates for filing employer withholding tax returns.
(Ord. 05-114. Passed 5-5-05.)
(Ord. 05-114. Passed 5-5-05.)