(a) Beginning with 1982 taxes which are payable in the calendar year 1983 each taxpayer, except as herein provided, 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, or on or before the federal filing date if it is other than April 15th. When a return is made for a fiscal year or other period different from the calendar year, the return shall be filed on the 15th day of the fourth month from the end of such fiscal year or period or on or before the federal filing date if it is other than the 15th day of the fourth month from the end of such fiscal year or period.
(1) Retirees having no income considered taxable for Perrysburg income tax purposes may file, with the Commissioner, a written request for exemption from these filing requirements, and shall be exempt if the request is granted by the Commissioner. The request may be submitted by indicating, on the taxpayer's annual tax return, the retirement date and the entity from which retired.
(2) The exemption shall be in effect until such time as the retiree receives income taxable to Perrysburg, at which time the retiree shall be required to comply with all applicable provisions of this ordinance.
(b) The return shall be filed with the Commissioner on a form or forms furnished or obtainable upon request from such Commissioner, or on an acceptable generic form as defined in this Chapter, setting forth:
(1) A. The aggregate amount of income, qualifying wages, commissions and other compensation earned and/or received;
B. The gross income from a business, profession or other activity less allowable expenses incurred in the acquisition of such gross income to arrive at net profit; and
C. Such income shall include only income earned during the year, or portion thereof, covered by the return and subject to the tax imposed by this chapter.
(2) A. The amount of tax imposed by this chapter on income reported;
C. All individuals, businesses, employers, brokers and others doing business who engage persons either on a commission basis, or as independent contractor, and are not subject to withholding, shall submit a list with their City Income Tax Return of the names, addresses, commissions and bonuses to such as are residents of the City of Perrysburg, providing the same information as is required on Federal form 1099.
D. All contractors shall submit with their City Income Tax Return a list of names, addresses, federal identification number or social security number (if used in lieu of a federal identification number), and total amount paid during the previous calendar year to any subcontractor or contract employee, who did business in, or is a resident of the City of Perrysburg.
(3) Such other pertinent statements, information returns or other information as the Commissioner may require including but not limited to copies of all W-2 forms, 1099 Miscellaneous Income Forms, page one of form 1040, Page One and Two of Form 1120, 1120S (including (K-1), 2106, 1065, Schedule C (including cost of goods manufactured and/or sold), Schedule E, schedule F and any other Federal Schedules, if applicable.
(c) The taxpayer making a return shall, at the time of filing thereof, pay to the Commissioner the balance of tax due, if it exceeds four dollars and ninety-nine cents ($4.99) after deducting:
(1) The amount of Perrysburg income tax deducted or withheld at the source pursuant to Section 890.06;
(2) Such portion of the tax as had been paid as an estimate by the taxpayer pursuant to Section 890.07; and
(d) Should the return or the records of the Commissioner, indicate an overpayment of the tax to which the City of Perrysburg is entitled under the provisions of this chapter, such overpayment shall first be applied against any existing penalty or interest and then tax liability (beginning with the oldest delinquencies), and the balance, if any, at the election of the taxpayer communicated to the Commissioner, shall be refunded or transferred against any subsequent liability. This application of payments may be adjusted by the Commissioner as necessary. Overpayment of less than five dollars ($5.00) shall not be refunded unless the return is a final return.
(e) 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 890.11 and 890.14. Such amended returns shall be on a form obtainable on request from the Commissioner. A taxpayer may not change the method of accounting (i.e., cash or accrual) or apportionment of net profits after the due date for filing the original return.
(f) Within three months from the final determination of any Federal tax liability affecting the taxpayer's Perrysburg liability, such taxpayer shall make and file an amended Perrysburg 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 to refund of any overpayment. The amended return shall be made in accordance with the provisions contained in paragraphs (b) and (c) of this Section.
(g) The officer or employee of such employer having control or supervision or charged with the responsibility of filing the return and making the payment, shall be personally liable for failure to file the return or pay the tax, penalties or interest due as requested herein. The dissolution, bankruptcy or reorganization of any such employer does not discharge an officer's or employee's liability for a prior failure of such business to file a return or pay taxes, penalties or interest due.
(h) The tax return is considered received if mailed on the date postmarked by the United States Postal Service or on the date delivered without mailing to the Perrysburg Tax Office.
(i) Extension of Time for Filing Returns.
(1) Taxpayers granted extensions of time for filing their federal income tax returns may have an extension for filing their Perrysburg tax return, provided that a copy of the federal extension is filed with the Commissioner on or before the original date of the Perrysburg return. The Commissioner may deny the extension if the taxpayer fails to file the request timely, fails to file a copy of the federal extension request, or if the taxpayer's income tax account with Perrysburg is delinquent in any way.
(2) The extended time for filing the Perrysburg Tax Return will be the last day of the month following the month of the due date for the Federal Income Tax Return regardless of the original due date of the tax return. For businesses, if the extension is filed through the Ohio Business Gateway the extended due date shall be the last day of the month to which the due date of the federal income tax return has been extended. Statutory interest will be charged from the original due date of the return until date of actual payment.
(3) If a taxpayer wishes to extend the time for filing the Perrysburg Tax Return to a date other than that provided by the automatic federal extension, the taxpayer must file such a request in writing to the Commissioner prior to the due date of the automatic extension. The extension may be granted by the Commissioner upon terms and conditions set forth by him or her. The extension does not extend the date for paying the tax due. The Commissioner may deny the extension if the taxpayer fails to file the request timely, fails to file a copy of the federal extension request, or if the taxpayer's income tax account with Perrysburg is delinquent in any way.
(j) The failure of any taxpayer to receive or procure a return, declaration or other required form shall not excuse the taxpayer from filing such forms or from paying the tax due.
(k) Payments received for taxes due shall be allocated first to penalties due, then to interest due, and then to taxes due, beginning with the oldest delinquencies.
(l) The Commissioner is authorized, but not required, to arrange for the payment of unpaid taxes, interest and penalties on a schedule of installment payments, when the taxpayer has proved to the Commissioner that due to certain hardship conditions, he is unable to pay the full amount of tax due. Such authorization shall not be granted until proper returns are filed by the taxpayer for all amounts owed by him under the Codified Ordinances.
(Ord. 104-2015. Passed 11-17-15.)