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(a) Each person residing in the City, JEDZ or JEDD, who is 18 years or older, any resident or nonresident person or entity who engages in a business, profession, association or other activity in the City, JEDZ or JEDD, shall, whether or not a tax is due thereon, be required to make and file the City, JEDZ or JEDD income tax return, on or before April 15 of each year with the Tax Administrator. In the case of a nonresident individual whose sole source of income derived from inside the City, JEDZ or JEDD, limits is subject to full withholding of the City, JEDZ or JEDD tax by an employer, the employee shall not be required to file an annual tax return, however, if any employer fails to properly withhold JEDZ or JEDD tax on all taxable compensation, the employee shall file a City, JEDZ or JEDD income tax return and pay the tax due. Pursuant to Ohio R.C. 718.03(D)(1), an employee is not relieved from liability for a tax by the failure of the employer to withhold the tax as required by the City, JEDZ or JEDD or by the employer's exemption from the requirement to withhold the tax.
(1) E-Z filing/exemption. Individuals whose entire income is tax exempt for tax for the City, JEDZ or JEDD purposes, or who have no income of any type, shall file a tax exempt form (E-Z Form) in lieu of the tax return, on or before April 15 (due date change effective with the 2001 tax year) of each year, unless granted total exemption from annual filing under the mandatory filing regulations by approval of the Tax Administrator or duly authorized Tax Department agent/employee. The Tax Administrator may reverse the exempt status, at any time, based on reasonable belief that a tax liability exists or a change in income status has occurred.
(2) Generic forms. The City, JEDZ or JEDD will accept generic forms for estimated payments, the annual income tax return and the declaration of estimated tax. However, to be acceptable, the generic form must contain all the information required on forms supplied by the City, JEDZ or JEDD and must be similar in format that will allow processing of the generic forms without changing the City's, JEDZ’s or JEDD’s existing procedures for processing forms. Determination of whether or not a generic form meets this criterion shall be the responsibility of the Tax Administrator.
(3) Husband and wife filing. A husband and wife may elect to file joint or separate tax returns for municipal, JEDZ or JEDD purposes, even though one of the spouses has neither taxable income nor deductions included on the municipal, JEDZ or JEDD return, regardless of whether their Federal and State returns were filed separately or jointly. If a joint City, JEDZ or JEDD return is made, the tax shall be computed on the aggregate taxable income and the liability with respect to the tax shall be joint and several.
(4) Each return or exemption form must set forth the following:
A. The aggregate amount(s) of all income, salaries, qualifying wages, commissions and other compensation earned, received, accrued, allocated, apportioned or in any way set apart unto him, or other income defined by statute as taxable, rental income, net profits and/or gross income from such business less allowable expenses incurred in the acquisition of such gross income during the preceding year and subject to the tax; and
B. The amount of the tax imposed by this Tax Code on such earnings and profits; and
C. Such other pertinent documents, statements, information returns or other information as the Tax Administrator may require, including copies of Form 1099s (or appropriate listing) substantiating income or deduction, and/or a copy of the taxpayer's Federal income tax return or returns, and including a statement that the figures 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.
(b) Fiscal Year-End Taxpayers. A taxpayer on a fiscal year or other period different from the calendar year, shall beginning with his first fiscal year, any part of which falls within the tax period, pay the tax on the basis of his fiscal year and shall file his annual returns by the fifteenth day of the fourth month after the close of that fiscal year or other period.
(c) Extensions. A taxpayer may request an extension for the filing of a City, JEDZ or JEDD 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 office of the Tax Administrator. The request for extension shall be filed not later than April 15 or the last day for the City, JEDZ or JEDD filing of an income tax return as prescribed by this chapter. The City, JEDZ or JEDD grant such request for extension filed before January 1, 2004, for a period not less than the period of the Federal extension request and for taxable years beginning after 2003, the extended due date of the City, JEDZ or JEDD 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, if extension is filed in paper form; if filed via the Ohio Business Gateway 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. The City, JEDZ or JEDD 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 Federal extension request, owes the City, JEDZ or JEDD any delinquent tax, 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, JEDZ or a JEDD income tax return does not extend the last date for paying the tax without penalty and interest. The filing due date for the current year declaration of estimated tax shall not be extended for any reason whatsoever.
(d) Payments With Tax Returns. A taxpayer making a return shall, at the time of the filing thereof, pay to the City, JEDZ or JEDD Treasurer the amount of tax shown to be due thereon, provided, however, that where any portion of the tax so due has been deducted at the source, pursuant to the provisions of Section 890.06, or where any portion of such tax has been paid by the taxpayer, pursuant to the provisions of Section 890.07, credit for the amount shown to be due and only the balance, if it exceeds four dollars and ninety-nine cents ($4.99) (five dollars ($5.00) or more), shall be due and payable at the time of filing such return. Prior to January 1, 2006 tax due of two dollars and one cent ($2.01) or more is required to be paid.
(e) Filing Deadline on Holiday or Weekend Day. When the last day for filing a return falls upon a Saturday, Sunday or Federal holiday, the taxpayer shall be permitted to file on or before the first business day following said Saturday, Sunday or Federal holiday without penalty.
(f) Payment Plans. The Tax Administrator is authorized but is not required to arrange for the payment of unpaid taxes, penalties and interest on a schedule of installment payments, when the taxpayer has proved to the Administrator that, due to certain hardship conditions, he is unable to pay the full amount due. Such authorization shall not be granted until the taxpayer files proper returns for all amounts owed by him under this chapter.
(g) USPS - Postmark. All returns postmarked by the United States Postal Service on the official due date of the return will be considered received by the City, JEDZ or JEDD on that due date. All returns delivered to the City, JEDZ or JEDD not using the United States Postal Service will be considered received by the City, JEDZ or JEDD on the date delivered. Postmark will only be used for statutory required deadlines and will not be considered as the official date received on other non-statutory filings, payments or reports.
(Ord. 09-71. Passed 12-21-09.)