(a) Except as otherwise provided herein, each taxpayer or person sixteen (16) years of age or older, who engages in business as hereinbefore defined, or whose wages, salaries, commissions, or other compensation are subject to the tax imposed by this chapter, shall, whether or not a tax is due thereon, make and file a return on or before April 15th of each year. 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 other period. The fact that a taxpayer is not required to file a Federal tax return does not relieve the taxpayer from filing a tax return to this municipality.
(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 of such a return. In either case the return shall set forth the following:
(1) The aggregate amounts of salaries, qualifying wages, commissions and other compensation earned or received.
(2) Gross income from business, profession or other activity, less allowable ordinary, reasonable, and necessary expenses incurred in the acquisition of such gross income to arrive at a net profit.
(3) The amount of the tax imposed by this chapter on such earnings and profits; and
(4) Any credits to which the taxpayer may be entitled under the provisions of this chapter for taxes withheld by an employer, estimated tax payments, and taxes paid to another municipality.
(5) Such other pertinent statements, information returns, or other information as the Administrator may require, including but not limited to copies of all W-2 forms, 1099 Miscellaneous Income forms, page one of Form 1040, Page one and two of Form 1120, 1120S (including K-1), 2106, 1065, Schedule C (including cost of goods manufactured and/or sold), Schedule E, Schedule F and any other Federal Schedules if applicable.
(c) Any taxpayer that has requested an extension for filing a federal income tax return may request an extension for the filing of his income 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. The request for extension shall be filed not later than the last day for filing the income tax return as prescribed by subsection (a) above. The extended due date of the municipal income tax return 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. The Administrator may deny a taxpayer’s request for extension only if the taxpayer fails to timely file the request, fails to file a copy of the request for the federal extension, owes the municipality any delinquent income tax or any penalty, interest, assessment, or other charge for the late payment or nonpayment of income tax, or has failed to file any required income tax return for a prior tax period. The granting of an extension for filing an income tax return does not extend the last date for paying the tax without penalty unless the Administrator grants an extension of that date.
(d) Payment of Tax.
(1) The failure of any taxpayer to receive or procure a return, declaration or other required form shall not excuse the taxpayer from filing such forms or from paying the tax due.
(2) At the time of filing, the taxpayer making a return shall pay to the Administrator the amount of taxes shown as due thereon, provided, however, that all credits and other offsets have been applied.
(3) Payments received for taxes due shall be allocated first to penalties due, then to interest due, then to previous taxes due, and then to taxes due for the most recent filing year.
(4) A taxpayer who has overpaid the amount of tax to which this municipality is entitled under the provisions of this chapter may have such overpayment applied against any subsequent liability or, at his election indicated on the return, such overpayment (or part thereof) shall be refunded, provided that no additional taxes or refunds of less than one dollar ($1.00) shall be collected or refunded.
(5) The Administrator is authorized but is not required to arrange for the payment of unpaid taxes, interest and penalties on a schedule of installment payments when the taxpayer has proved to the Administrator that, due to certain hardship condition, s/he is not able to pay the full amount of the taxes due. Such authorization shall not be granted until proper returns are filed by the taxpayer for all amounts owed by him/her under this chapter.
(e) Amended Returns.
(1) 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 181.11 and 181.15 Such amended returns shall be on a form obtainable on request from the Administrator or on a generic form of such a return. A taxpayer may not change the method of accounting or apportionment of net profits after the due date for filing the original return.
(2) Within three (3) months from the final determination of any federal tax liability affecting the taxpayer’s tax liability to this municipality, such taxpayer shall make and file an amended return showing income subject to the income tax of this municipality 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.
(f) Internet Access. On or after January 1, 2002, pursuant to the State of Ohio Sub. House Bill 477, the municipality shall create electronic versions of any rules or ordinances governing the rate of tax; payment and withholding of taxes; filing any prescribed returns, reports, or other documents; dates for filing or paying taxes, including estimated taxes; penalties, interest, assessment, and other collection remedies; rights of taxpayers to appeal; and procedures for filing appeals. On and after that date, the municipality shall make blanks of such returns, reports, or documents, and any instructions pertaining thereto, available to the public electronically through the internet.
(Ord. 2008-30. Passed 11-11-08.)