The Administrator may extend the time for filing the annual return upon the request of the taxpayer, which request shall be filed in accordance with the provisions of Ohio R.C. Chapter 718. The Administrator may deny the extension if the taxpayer's account with the Village is delinquent in any way. No penalty or interest shall be assessed in those cases in which the return is filed and the final tax paid within the period as extended.
(Ord. 2005-2. Passed 4-13-05.)