(A) (1) Each person as defined in § 36.21 who engages in business or other activity within the municipality, or is domiciled within the municipality, shall, whether or not a tax is due thereon, make and file a return on or before April 15 of the year following the effective date of this chapter, and on or before April 15 of each year thereafter. When the return is made for a fiscal year or period different from the calendar year, the return shall be filed within four months from the end of each fiscal year or period. The Director of Finance and Records is authorized to provide by regulation that a generic return of an employer or employers, showing the amount of tax deducted by the employer or employers from the salaries, wages, commissions, or other compensation of an employee, and paid by him, her, or them, to the Director of Finance and Records, may be accepted as the return required of any employee whose sole income, subject to tax under this chapter, is such salaries, wages, commissions, or other compensation.
(2) Election to opt-in to state system. Certain taxpayers, net profit, may elect to be subject to R.C. §§ 718.80 to 718.95 in lieu of the provisions set forth in this subchapter, when eligible to do so under state statute. The State Tax Commissioner shall administer the tax pursuant to R.C. §§ 718.80 to 718.95 and any applicable provision of R.C. Chapter 5703.
(3) Limitations on the State Tax Commissioner. Nothing in this subchapter shall be construed to make any section of this chapter, other than this section, applicable to the Tax Commissioner’s administration of the city income tax or to any taxpayer that has made election under R.C. § 718.80, nor shall the State Tax Commissioner have any authority to administer any provision of this chapter, except as set forth in this section.
(B) The return shall be filed with the Director of Finance and Records on a form or forms furnished by, or obtainable on request from, the Director setting forth:
(1) The aggregate amounts of salaries, wages, commissions, and other compensation received by him or her and gross income from business, profession, or other activity, less allowable expenses incurred in the acquisition of the gross income, earned during the preceding year and subject to the tax; only the part of employee business expenses, job expenses, and certain miscellaneous deductions that are reported on the federal income tax return 2106 form that does not exceed 2% of the amount on form 1040, line 38, of the federal income tax return; and
(2) The amount of the tax imposed by this chapter on the earnings and profits; and
(3) Other pertinent statements, information returns, or other information as the Director may require.
(C) The Director of Finance and Records may extend the time for filing of the annual return on the request of the taxpayer if the taxpayer has requested an extension for filing a federal income tax return. The taxpayer shall make request by filing a copy of the taxpayer's request for a federal filing extension. The request for extension shall be filed not later that the last day for filing the municipal income tax return as prescribed by ordinance. The extended due date of the municipal 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. The granting of an extension for filing an income tax return does not extend the last date for paying the tax without penalty unless the Director of Finance and Records grants an extension of that date.
(D) (1) The taxpayer making a return shall, at the time of the filing, pay to the Director the amount of taxes shown as due thereon, provided however, that no payment shall be required if the balance due is less than $10. Credit shall be allowed for:
(a) Any portion of the tax so due which shall have been deducted at the source pursuant to the provisions of § 36.25; and
(b) Any portion of the tax which shall have been paid by the taxpayer pursuant to the provisions of § 36.26.
(2) Subject to the limitations contained in § 36.30, any taxpayer who has overpaid the amount of tax to which the municipality is entitled under the provision of this chapter, may have the overpayment applied against any subsequent liability hereunder, or, at his or her election indicated on the return, if the overpayment is equal to or more than $10, it shall be refunded.
(E) (1) Amended returns. Where necessary, an amended return must be filed in order to report additional income and pay any additional tax due, or claim a refund of tax overpaid, subject to the requirements and/or limitations contained in § 36.30. The amended return shall be on a form obtainable on request from the Director. A taxpayer may not change the method of accounting or apportionment of net profits after the due date for filing the original return without the approval of the Director.
(2) Within three months from the final determination of any federal tax liability affecting the taxpayer's municipal tax liability, the taxpayer shall make and file an amended municipal return showing income subject to the municipality based upon the final determination of federal tax liability, and pay any additional tax shown due thereon, or make claim for refund of any overpayment.
(F) Information returns, schedules, and statements required to support tax returns which are incomplete without such information, shall be filed within the time limits set forth for the filing of the tax returns. The failure to file these information returns, schedules, and statements shall be deemed to be a violation of this chapter. However, the taxpayer shall have ten days after notification by the Director of Finance and Records, or his or her authorized representative, to file the items required by this division.
('80 Code, § 93.05) (Ord. 741, passed 4-3-73; Am. Ord. 869, passed 2-21-78; Am. Ord. 2004-15, passed 10-19-04; Am. Ord. 2011-13, passed 12-20-11; Am. Ord. 2014-04, passed 10-7-14; Am. Ord. 2015-04, passed 12-1-15; Am. Ord. 2018-02, passed 8-21-18) Penalty, see § 36.99