§ 75.08  EXTENSIONS.
   (A)   The city may grant an employer or employee an extension of not more than six (6) months, unless a longer extension has been granted by the Internal Revenue Service or is agreed to by the city and the employer or employee for filing its return, if the employer or employee, on or before the date prescribed for payment of the occupational license tax, requests the extension and pays the amount properly estimated as its tax. The employer or employee must submit to the city a copy of the extension with evidence showing that the IRS has accepted and approved the requested extension.
   (B)   If the time for filing a return is extended, the employer or employee shall pay, as part of the tax, an amount equal to twelve percent (12%) per annum simple interest on the tax shown due on the return, but not been previously paid, from the time the tax was due until the return is actually filed and the tax paid to the city. A fraction of a month is counted as an entire month.
(Ord. 2017-1743, passed 8-24-17)