(a) Any taxpayer subject to municipal income taxation with respect to the taxpayer’s net profit from a business or profession may file any municipal income tax return, estimated municipal income tax return or extension for filing a municipal income tax return and may make payment of amounts shown to be due on such returns by using the state business gateway.
(b) Any employer, agent of an employer or other payer may report the amount of municipal income tax withheld from qualifying wages and may make remittance of such amounts by using the state business gateway.
(c) Nothing in this section affects the due dates for filing employer withholding tax returns.
(d) No municipal corporation shall be required to pay any fee or charge for the operation or maintenance of the state business gateway.
(e) The use of the state business gateway by municipal corporations, taxpayers or other persons pursuant to this section does not affect the legal rights of municipalities or taxpayers as otherwise permitted by law. The state shall not be a party to the administration of municipal income taxes or to an appeal of a municipal income tax matter, except as otherwise specifically provided by law.
(f) (1) A. The Tax Commissioner shall adopt rules establishing:
1. The format of documents to be used by taxpayers to file returns and make payments through the state business gateway; and
2. The information taxpayers must submit when filing municipal income tax returns through the state business gateway.
B. The Commissioner shall not adopt rules under division (f)(1) above that conflict with the requirements of R.C. § 718.05.
(2) The Commissioner shall consult with the state business gateway steering committee before adopting the rules described in division (f)(1) above.
(g) Nothing in this section shall be construed as limiting or removing the authority of any municipal corporation to administer, audit and enforce the provisions of its municipal income tax.
(R.C. § 718.051) (Ord. 873, passed 12-17-2019)