A. A business taxpayer subject to the City's tax on the net profit from a business may file any City income tax return or estimated City income return and may make payment of amounts due on such returns, by using the Ohio Business Gateway.
B. Any employer may report the amount of City income tax withheld from qualifying wages and may make remittance amounts, by using the Ohio Business Gateway.
C. Any business taxpayer that is subject to the City's tax on the net profit from a business 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 fifteenth (15th) day of the tenth (10th) month following the year that the extension is granted for, 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.
D. A business may file the required City income tax return via the Ohio Business Gateway but the required supporting documentation for the return must either be mailed or faxed to the Income Tax Division, or submitted via the Secure Email link if available on the City's website. The tax return will not be considered complete until the required supporting documentation is received by the Income Tax Division.