(a) Filing Requirements. Each person who engages in business or other activity or whose qualifying wages, salaries, commissions or other compensation is subject to the tax imposed by this Tax Code, shall, whether or not a tax be due thereon, make and file a return on or before April 15 of the year following the effective date of this Tax Code, and on or before April 15 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 on or before the fifteen day of the fourth month after the end of such fiscal year or period. The Tax Administrator is hereby authorized to provide by regulation that the return of an employer or employers, showing the amount of City tax deducted by such employer or employers from the salaries, qualifying wages, commissions or other compensation of an employee, and paid by him or them to the Tax Administrator may be accepted as the return required of any employee whose sole income, subject to tax under this Tax Code, is such salary, qualifying wages, commissions or other compensation.
(b) Universal Filing. On or before April 15th of each year, every resident subject to the provisions of this Chapter of the Codified Ordinances of the City of Oxford shall, except hereinafter provided, make and file acceptable with the Tax Administrator a City tax return on a form prescribed by and acceptable to the Tax Administrator, whether or not a tax is due. When the return is made for a fiscal year or other period different from the calendar year, the return shall be filed on or before the fifteen day of the fourth month after the end of such fiscal year or period. The Tax Administrator is hereby authorized to provide by regulation that the return of an employer or employers from the salaries, qualifying wages, commissions or other compensation of a nonresident employee, and paid by him or them to the Tax Administrator may be accepted as the return required of a nonresident employee whose sole income, subject to tax under this Tax Code, is such salaries, qualifying wages, commissions or other compensation.
(c) Joint Filing Requirement. A husband and wife may file either separate returns or a joint return for municipal purposes, even though one of the spouses has neither taxable income nor deductions included on the city return regardless of whether their Federal and State returns were filed separately or jointly. If a joint city return is made, the tax shall be computed on the aggregate taxable income and the liability with respect to the tax shall be joint and several.
(d) Form and Content of Return.
(1) The return shall be filed with the Tax Administrator on a form or forms furnished by or obtainable upon request from the Tax Administrator; or on a generic form, if the generic form, when completed and filed, contains all of the information required to be submitted with the City’s prescribed return and, if the taxpayer or return preparer filing the generic form otherwise complies with the Tax Code governing the filing of returns.
(2) The return shall set forth:
A. The aggregate amounts of salaries, qualifying wages, commissions and other compensation earned and/or received, allocated or set aside, other income defined by statute as taxable, gross income from any business, profession or other activity, less allowable expenses incurred in the acquisition of such gross income earned during the preceding year and subject to such tax; and
B. The amount of tax imposed by this Tax Code on such earnings and profits; and
C. Such other pertinent statements, information returns, copies of Federal or State tax returns and/or schedules, or other information as the Tax Administrator may require, including a statement that the figures used in the return are the figures used for Federal income tax adjusted to set forth only such income as is taxable under the provisions of this Chapter.
D. In accordance with ORC Section 718.051 and the Rules and Regulations, taxpayers subject to the city income tax on the net profits from a business or profession may file the city income tax return by using the Ohio Business Gateway.
(3) A return filed under this Section shall be timely if the return is postmarked no later than April 15.
(e) Extensions of Time for Filing Returns.
(1) Any taxpayer that has requested an extension for filing a Federal income tax return may request an extension for the filing of a City Income Tax Return by filing a copy of the taxpayer’s Federal extension request with the City Tax Division. Any taxpayer not required to file a Federal income tax return may request an extension for filing a City Income Tax Return in writing. The request for extension must be filed on or before the original due date for the annual return. If the request is granted, the due date for filing a return is extended for six (6) months from the original due date of such return.
(2) The Tax Administrator may deny a taxpayer’s request for extension if the taxpayer:
A. Fails to timely file the request; or
B. Fails to file a copy of the Federal extension request, (if applicable); or
C. Owes the City any delinquent income tax, penalty, interest or other charge for the late payment or nonpayment of income tax; or
D. Has failed to file any required income tax return, report, or other related document for a prior tax period.
(3) The granting of an extension for filing a City tax return does not extend the due date as provided in this Section for payment of the tax; hence, penalty and interest may apply to any unpaid tax during the period of extension at the rate set out by Section 181.03(a). No penalty shall be assessed in those cases in which the return is filed and the final tax paid within the extension period provided all other filing and the final tax paid within the extension period provided all other filing and payment requirements of the Tax Code have been met. Any extension by the Tax Administrator shall be granted upon the condition that declaration filing and payment requirements have been fulfilled, however, if, upon further examination it then becomes evident that declaration filing and payment requirements have not been fulfilled, penalty and interest may be assessed in full and in the same manner as though no extension had been granted.
(f) Payment of Tax.
(1) The taxpayer making a return shall, at the time of the filing thereof, pay to the Tax Administrator the amount of taxes shown as due. However, 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 Section 181.06; and
B. Any portion of said tax which shall have been paid by the taxpayer pursuant to the provisions of Section 181.07; and
C. Credit to the extent allowed by Section 181.14 for tax paid to another municipality.
(2) Subject to the limitations contained in Section 181.11 of this Tax Code, any taxpayer who has overpaid the amount of tax to which the City is entitled under the provisions of the Tax Code may have such overpayment applied against any subsequent liability hereunder or, at this election indicated on the return, such overpayment, or part thereof, shall be refunded, provided that no additional taxes or refunds of less than five dollars ($5.00) shall be collected or refunded.
(g) 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 an/or limitations contained in Sections 181.11 and 181.14. The Tax Administrator shall provide by regulation the format in which such amended return shall be filed. A taxpayer may not change the method of accounting or appointment of net profits after the due date for filing the original return.
(2) Within three (3) months from the final determination of any Federal tax liability affecting the taxpayer’s City tax liability, such taxpayer shall make and file an amended City return showing income subject to the City tax 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.
(h) Required Supplemental Information. 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 and the failure to file such information returns, schedules and statements shall be a violation of this Tax Code. Provided, however, that the taxpayer shall have fourteen (14) days after notification by the Tax Administrator, or his authorized representative, to file the items required by this paragraph. Examples of supplemental information includes but is not limited to copies of W-2 forms, 1099- MISC forms, page one of Form 1040, page one and two of Form 1120, 1120S(including (K-1), Form 2106, page one and two of Form 1065, Schedule C (including cost of goods manufactured and/or sold), Schedule E, Schedule F and any other Federal Schedules if applicable.
(Ord. 2957. Passed 5-1-07.)