(a) (1) Each person who is engaged in business, or whose salary, wages, commissions or other compensation are subject to the tax imposed by this chapter shall, whether or not a tax be due thereon, make and file, on or before April 15 in each year, a return with the Director. A taxpayer on a fiscal year accounting basis for Federal income tax purposes shall, beginning with his first fiscal year, any part of which falls within the effective period of this chapter, file his return within four months from the end of such fiscal year or period. The Director is hereby authorized to provide by regulation that the return of an employer or employers, showing the amount of tax deducted by such employer or employers from the salaries, wages, commissions or other compensation of an employee, and paid by him or them to the Director shall be accepted as the return required of any employee whose sole income, subject to tax under this chapter, is such salary, wages, commissions or other compensation.
(Ord. 1405-01. Passed 2-22-01; Ord. 1553-04. Passed 10-14-04.)
(2) The return shall be accompanied by payment of any taxes due thereon.
(b) The return shall be filed with the Director on a form or forms furnished by or obtainable upon request from the Director setting forth:
(1) The aggregate amounts of salaries, wages, commissions and other compensation earned, and gross income from any business, profession or other activity, less allowable expenses incurred in the acquisition of such gross income, earned during the preceding year and subject to such tax;
(2) The amount of the tax imposed by this chapter on such earnings and profits; and
(3) Such other pertinent statements, information returns, or other information as the Director may require, including a statement that the figures used in the return are the figures used in the return for Federal income tax, adjusted to set forth only such income as is taxable under the provisions of this chapter.
(c) (1) The Director may extend the time for filing of the annual return upon the request of the taxpayer for a period of not to exceed six months, or one month beyond any extension requested of or granted by the Internal Revenue Service for the filing of the Federal income tax return. The Director may require a tentative return, accompanied by payment of the amount of tax shown to be due thereon by the date the return is normally due. No penalty or interest shall be assessed in those cases in which the return is filed and the final tax paid within the period as extended.
(Ord. 1405-01. Passed 2-22-01.)
(2) Any taxpayer that has requested an extension for filing a federal income tax return may request an extension for the filing of a City 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 Director. The request for extension shall be filed not later than the last day for filing the City income tax return as prescribed in the chapter. The City shall grant such a request for extension filed before January 1, 2004 for a period not less than the period of the federal extension request. For taxable years beginning after 2003, 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 city 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 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, report, or other related document for a prior tax period. The granting of an extension for filing a City income tax return does not extend the last date for paying the tax without penalty unless the City grants an extension of that date.
(Ord. 1405-01. Passed 2-22-01; Ord. 1553-04. Passed 10-14-04.)
(d) (1) The taxpayer making a return shall at the time of the filing thereof, pay to the Director the amount of taxes shown as due thereon; provided, however, that 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 shall have been paid by the taxpayer pursuant to the provisions of Section 181.07; or where an income tax, creditable against the Moraine tax pursuant to Section 181.15, has been paid to another Municipality, 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 of such return.
(2) A taxpayer who has overpaid the amount of tax to which the City is entitled under the provisions of this chapter may have such overpayment applied against any subsequent liability hereunder, 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. (Ord. 273B. Passed 8-24-78.)
(e) As used in this section, "Ohio business gateway" means the online computer network system, initially created by the Department of Administrative Services under Section 125.30 of the Ohio Revised Code, that allows private businesses to electronically file business reply forms with state agencies and includes any successor electronic filing and payment system.
(1) Notwithstanding Section 718.05 of the Ohio Revised Code, on and after January 1, 2005, any taxpayer that is subject to any municipal corporation's tax on the net profit from a business or profession and has received an extension to file the federal income tax return shall not be required to notify the municipal corporation of the federal extension and shall not be required to file any municipal income tax return until the last day of the month to which the due date for filing the federal return has been extended, provided that, on or before the date for filing the municipal income tax return, the person notifies the 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.
(2) For taxable years beginning on or after January 1, 2005, a taxpayer subject to any municipal corporation's tax on the net profit from a business or profession may file any municipal income tax return or estimated municipal income return, and may make payment of amounts shown to be due on such returns, by using the Ohio business gateway.
(3) A. As used in this division, "qualifying wages" has the same meaning as in Section 718.03 of the Ohio Revised Code.
B. Any employer may report the amount of municipal income 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.
(4) Nothing in this section affects the due dates for filing employer withholding tax returns.
(5) No municipal corporation shall be required to pay any fee or charge for the operation or maintenance of the Ohio business gateway.
(6) The use of the Ohio business gateway by municipal corporations, taxpayers, or other persons pursuant to this section does not affect the legal rights of municipalities or taxpayers as otherwise permitted by law. This State shall not be a party to the administration of municipal income taxes or to an appeal of a municipal income tax matter, except as otherwise specifically provided by law.
(7) A. The Tax Commissioner shall adopt rules establishing:
1. The format of documents to be used by taxpayers to file returns and make payments through the Ohio business gateway; and
2. The information taxpayers must submit when filing municipal income tax returns through the Ohio business gateway.
B. The Commissioner shall consult with the Ohio business gateway steering committee before adopting the rules described in subsection (e)(7)A.
(8) Nothing in this section shall be construed as limiting or removing the ability of any municipal corporation to administer, audit, and enforce the provisions of its municipal income tax.
(Ord. 1553-04. Passed 10-14-04.)
(f) 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 limitations contained in Sections 181.11 and 181.15. Such amended returns shall be on a form obtainable on request from the Director.
(2) Within three months from the final determination of any Federal tax liability affecting the taxpayer's Moraine tax liability, such taxpayer shall make and file an amended Moraine return showing income subject to the City 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.
(Ord. 273B. Passed 8-24-78; Ord. 1553-04. Passed 10-14-04.)