(a) Any taxpayer that has requested an extension for filing a federal income tax return may request an extension for the filing of a City of Milford tax return. The taxpayer shall make the request by filing a copy of the taxpayer's request for a federal filing extension with the Administrator.
(b) Any taxpayer not required to file a federal income tax return may request an extension for filing a City of Milford tax return in writing.
(c) The request for extension shall be filed not later than the last day for filing the City of Milford tax return as prescribed by ordinance or rule of this municipal corporation.
(d) A valid extension request extends the due date for filing a return six months from the original due date of such return for taxable years prior to 2004. For taxable year 2004 the extended due date shall be the last day of the month following the month to which the due date of the federal income tax return has been extended. For taxable years subsequent to 2004 the extended due date shall be the last day of the month to which the due date of the federal income tax return has been extended.
(e) The City of Milford may deny a taxpayer's request for extension if the taxpayer:
(1) Fails to timely file the request;
(2) Fails to file a copy of the federal extension request (if applicable);
(3) Owes City of Milford any delinquent income tax or any penalty, interest, assessment or other charge for the late payment or nonpayment of income tax;
(4) Has failed to file any required income tax return, report, or other related document for a prior tax period.
(f) The granting of an extension for filing a City of Milford income tax return does not extend the last date for payment of the tax; hence, penalty and interest may apply to any unpaid tax during the period of extension at the rate set out by Section 181.98. No penalty shall be assessed in those cases in which the return is filed and the final tax paid within the extension period provided all other filing and payment requirements of the Tax Code have been met. Any extension by the Administrator shall be granted with the understanding that declaration filing and payment requirements have been fulfilled; however, if, upon further examination it then becomes evident that 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 had been granted.
(Ord. 04-346. Passed 1-6-04.)