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(a) Return Required. Each taxpayer, except as herein provided, shall, whether or not a tax is due thereon, make and file a return on or before April 30 of the year following the effective date of this chapter, and on or before April 30 of each year thereafter. When the return is made for a fiscal year or other period different from the calendar year, the return shall be filed within four months from the end of such fiscal year or period. The Administrator is hereby authorized to provide by regulation that the return of an employer, showing the amount of tax deducted by such employer from the salaries, wages, commissions or other compensation of an employee, and paid by him or her to the Administrator shall be accepted, unless otherwise specified, as the return required of any employee whose sole income, subject to tax under this chapter, is such salary, wages, commissions or other compensation.
(b) Form and Content of Return. The return shall be filed with the Administrator on a form or forms furnished by or obtainable upon request from such Administrator setting forth the following:
(1) The aggregate amounts of salaries, wages, commissions, profits, fees, lottery winnings, winnings from any and all types of gambling, other compensation, other income earned or received, and gross income from any business, profession or other enterprise or business activity, less ordinary, reasonable and necessary expenses incurred in the acquisition of such gross income earned during the preceding year and subject to tax;
(2) The amount of tax imposed by this chapter on such earnings and profits; and
(3) Such other pertinent statements, information returns or other information as the Administrator may require.
(Ord. 29-1973. Passed 2-12-73; Ord. 20-2004. Passed 3-8-04.)
(c) Extension of Filing Time. The Administrator will extend the time for filing the annual return for a period not exceeding fifteen days beyond any extension requested of or granted by the Internal Revenue Service for the filing of the federal return. The extension will be granted automatically so long as a copy of the federal extension form is submitted with the return, and provided eighty percent of the tax due has been paid by the normal due date or at least as much as was due the previous year has been paid by the normal due date. Failure to comply will incur penalty and interest as provided in Section 880.11 and 880.99.
(Ord. 71-1973. Passed 9-6-73; Ord. 20-2004. Passed 3-8-04.)
(d) Payment of Tax; Overpayment.
(1) The taxpayer making a return shall, at the time of filing thereof, pay to the Administrator the amount of taxes shown to be due thereon. However, where any portion of the tax so due has been deducted at the source pursuant to the provisions of Section 880.06, or where any portion of such tax has been paid by the taxpayer pursuant to the provisions of Section 880.07, or where an income tax has been paid to another municipality, or where an income tax has been paid for any period on or after January 1, 1995, to a Joint Economic Development District (JEDD) or a Joint Economic Development Zone (JEDZ), created pursuant to Ohio R.C. 715.691 et seq., credit for the amount so paid in accordance with Section 880.15 shall be deducted from the amount shown to be due and only the balance, if any, shall be due and payable at the time of filing such return.
(2) A taxpayer who has overpaid the amount of tax to which the Municipality is entitled under the provisions of this chapter may have such overpayment applied against any subsequent liability hereunder or, at his or her election indicated on the return, such overpayment or any part thereof shall be refunded, provided that no additional taxes or refunds of less than five dollars ($5.00) shall be collected or refunded.
(Ord. 63-1997. Passed 7-14-97; Ord. 20-2004. Passed 3-8-04.)
(d) Amended Returns.
(1) 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 Sections 880.11 and 880.15. Such amended returns shall be on a form obtainable on request from the Administrator. A taxpayer may not change the method of accounting or apportionment of net profits after the due date for filing the original return.
(2) Within three months from the final determination of any Federal tax liability affecting the taxpayer's tax liability to the Municipality, such taxpayer shall make and file an amended return showing income subject to the tax of the Municipality based upon such final determination of Federal tax liability, and pay any additional tax shown due thereon or make claim for refund of any overpayment.
(Ord. 29-1973. Passed 2-12-73.)