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(a) Each taxpayer who engages in business, or whose salaries, wages, commissions and other compensation are subject to the tax imposed by this chapter and all residents of the City with income subject to the tax shall, whether or not a tax be due thereon, make and file a completed and signed tax return on or before April 15th of each year with the Department of Taxation unless exempted from filing by administrative rules. The taxpayer shall set forth the aggregate amount of salaries, wages, commissions and other compensation earned by the taxpayer, and/or gross income from such business less allowable expenses incurred in the acquisition of such gross income, earned during the preceding year and subject to the tax, together with such other pertinent information as the Finance Director may require. Copies of federal forms used to determine income subject to the City tax shall be attached to the City tax return. Provided, however, that when the return is made for a fiscal year or other period different from the calendar year, the return shall be filed within three months and fifteen days from the end of such fiscal year or other period. A return is considered timely filed if received or postmarked on or before the due date. The return shall also show the amount of the tax imposed by this chapter on such earnings and profits. The taxpayer making the return shall, at the time of the filing thereof, pay to the Department of Taxation the amount of taxes shown as due thereon.
(b) Any taxpayer who has not reached the age of 18 by the end of the tax year is not required to file a tax return as set forth in division (a) of this section, but remains subject to the requirement that any tax due must be paid.
(c) If an individual is deceased, any return required of that individual under this chapter shall be made and filed by the fiduciary of his estate or other person charged with the property of that decedent.
(d) If an individual is unable to make a return required by this chapter, the return required of that individual shall be made and filed by his duly authorized agent, guardian, fiduciary or other person charged with the care of the person or property of that individual.
(e) Returns required of an estate or trust shall be made and filed by the fiduciary thereof.
(f) Each return required to be filed under this chapter shall be signed by the taxpayer or his duly authorized agent, and by the person who prepared the return for the taxpayer, and shall include the taxpayer's social security number or employer identification number.
(g) Each return required to be filed under this chapter shall be filed in proper form and include any payment due. Any payment due shall be made payable to "City of Napoleon--Income Tax Department", unless the amount shown to be due is less than $1.00, in which case such amount need not be remitted.
(h) Joint filing by married taxpayers is permitted.
(i) A taxpayer who has requested a federal filing extension may be granted an extension to file their City return for the same extended period. To be granted the City extension, the taxpayer must file a copy of the federal filing extension request with the Department of Taxation on or before the due date of the City return and the filing of the extension request must be postmarked or delivered to the City tax office on or before the due date. Further, the taxpayer must not be delinquent in the filing of tax returns for any prior years or delinquent in the payment of any prior year's taxes, penalties or interest. If all of the above conditions are met, the taxpayer shall be granted an extension to the same date as that granted by the Federal Internal Revenue Service (IRS). The extension to file the City tax return is not an extension to pay any tax due. Interest at the rate of one percent (1%) per month or fraction thereof and a penalty of two percent (2%) or fraction thereof will be assessed from the original due date of the tax return until the date of actual payment provided payment in full is received on or before the extended date. If the taxpayer fails to file the City return on or before the extended date, penalty and interest will be assessed from the original due date of the return. (ORC 718.05(D))
(j) Any taxpayer whose taxable income is adjusted by another tax authority, which adjustment causes a change to the taxpayer's City taxable income for the same period, must file an amended return with the Department of Taxation within 60 days of said adjustment. The amended return must set forth the nature of the adjustment and the taxpayer must pay any tax due or claim any refund due of any overpayment. Only interest at 1% per month will be assessed if the taxpayer complies with this section of the Code. If the taxpayer fails to comply, then penalty and interest will be assessed from the original due date of the City Tax Return.
(k) Each resident of the City who is 18 years of age and over is required to register with the Department of Taxation on forms to be provided by the Department of Taxation regardless whether or not the resident has income subject to the tax. This registration shall be required at the discretion of the Tax Administrator.
(l) The Finance Director will accept from a corporate taxpayer a consolidated income tax return from any affiliated group of corporations if the affiliated group filed a consolidated income tax return for federal income tax purposes pursuant to Section 1501 of the Internal Revenue Code for the same tax reporting period. (ORC 718.06)
(m) In the case of a corporation that carries on transactions with its stockholders or with other corporations related by stock ownership, interlocking directorates, or some other method, or in case any person operates a division, branch, factory, office, laboratory, or activity within the City constituting a portion only of its total business. The Finance Director shall require such additional information as it may deem necessary to ascertain whether net profits are properly allocated to the City. If the Finance Director finds net profits are not properly allocated to the City by reason of transactions with stockholders or with other corporations related by stock ownership, interlocking directorates or transaction with such division, branch, factory, office, laboratory or activity, or by some other method, the Finance Director shall make such allocation as he or she deems appropriate to produce a fair and proper allocation of net profits to the City.
(n) A taxpayer may file a tax return using a generic form which is an electronic or paper form designed for reporting estimated or annual tax liability. The generic form, to be considered acceptable, must contain all of the information required to be submitted with a non- generic tax return including all supporting reports or documents.
(Ord. 091-08. Passed 1-5-09.)