(a) On or before the date prescribed by Ohio R.C. Chapter 718, every person and business entity subject to City income tax shall, except as provided in the exceptions below, make and file with the Income Tax Division an annual return on the form provided by the City or a generic city income tax form whether or not tax is due. This process is known as mandatory filing. Additional rules related to the forms and other documentation required to be filed are included in the New Carlisle Income Tax Rules and Regulations effective January 1, 2016.
(b) Withholding employers (in addition to any return required to be filed with respect to their own earnings or net profits) shall, on or before the date specified in the rules and regulations, make a return and pay, to the New Carlisle Income Tax Division, the full amount of the tax so deducted or withheld with respect to qualifying wages paid all of their employees subject to the tax under the ordinance. Additional rules related to form and payment are included in the New Carlisle Income Tax Rules and Regulations effective January 1, 2016.
(Ord. 15-54E. Passed 12-7-15; Ord. 16-50. Passed 12-5-16.)