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. The taxpayer shall make the request by filing a copy of the taxpayer's request for a federal filing extension with the Administrator. The request for extension shall be filed not later than the last day for filing a City tax return as prescribed by the filing provisions of this chapter. The Administrator shall grant such a request for extension for a period not less than the period of the federal extension request. The Administrator may deny a taxpayer's request for extension only if the taxpayer fails to timely file the request, fails to file a copy of the request for the federal extension, owes the City any delinquent income tax or any penalty, interest, assessment, or other charge for the late payment or nonpayment of income tax, or has failed to file any required income tax return, report, or other related document for a prior tax period. In accordance with Sections 183.42 and 183.43, late filing penalties, late paying penalties and interest shall be assessed from the due date of the return and not the extended date.
(Ord. 437-66. Passed 12-13-66; Ord. 334-01. Passed 2-4-02.)