(a) Every person who anticipates any taxable income which is not subject to Section 193.06, or who engages in any business, profession, enterprise or activity subject to tax imposed by Section 193.03, shall file a declaration setting forth such estimated income or the estimated profit or loss from such business activity, together with the estimated tax due thereon, if any; provided, however, if a person’s income is wholly from wages from which tax will be withheld and remitted to the City of Rossford in accordance with Section 193.06, such person need not file a declaration.
(b) (1) Such declaration shall be filed on or before April 30 of each year during the life of this chapter, or within four months of the date the taxpayer becomes subject to tax for the first time.
(2) Those taxpayers reporting on a fiscal year basis shall file a declaration within four months after the beginning of each fiscal year or period.
(c) (1) Such declaration shall be filed upon a form furnished by, or obtainable from, the Administrator. Credit shall be taken for Rossford income tax to be withheld, if any, from any portion of such income. In addition, credit may be taken for tax payable to other taxing municipalities in accordance with the provisions of Section 193.15.
(2) The original declaration (or any subsequent amendment thereof) may be increased or decreased on or before any subsequent quarterly payment date as provided for herein.
(d) The taxpayer making the declaration shall, at the time of the filing thereof, pay to the Administrator at least one-fourth of the estimated annual tax due after deducting:
(1) Any portion of such tax to be deducted or withheld at the source pursuant to this chapter;
(2) Any credits allowable under the provisions of Section 193.15; and
(3) Any overpayment of previous year’s tax liability which taxpayer has not elected to have refunded.
At least a similar amount shall be paid on or before the last day of the sixth, ninth and twelfth month after the beginning of taxpayer’s taxable year, provided that in case an amended declaration has been duly filed, or the taxpayer is taxable for a portion of the year only, the unpaid balance shall be paid in equal installments on or before the remaining payment dates.
(e) On or before the last day of the fourth month of the year following that for which such declaration or amended declaration was filed, an annual return shall be filed and any balance which may be due the City of Rossford shall be paid therewith in accordance with the provisions of Section 193.05.
(f) Within thirty days after a new tenant occupies rental property of any kind within the City of Rossford, all property owners of rental property who rent to tenants apartments, rooms, trailer parks or other rental accommodations shall file with the Tax Commissioner of the City of Rossford a report showing the names, addresses, telephone numbers, if available, and place of employment of each such tenant who occupies an apartment, a room in a rooming house, space in a trailer park or other rental accommodation within the corporate limits of the City of Rossford, Wood County, Ohio.
(g) Within thirty days after a tenant vacates an apartment, room, trailer park or other rental property located within the City of Rossford, Ohio, the property owner of such vacated rental property shall file with the Tax Commissioner of the City of Rossford a report showing the date of vacation of such rental property by such tenant and identifying each such vacating tenant.
(h) Whoever violates subsection (f) or (g) hereof, is guilty of a minor misdemeanor on a first offense; on a second offense committed within one year after the first offense, such person is guilty of a misdemeanor of the fourth degree; on each subsequent offense committed within one year after the first offense, such person is guilty of a misdemeanor of the third degree. The penalties for such misdemeanors are provided for in Section 501.99 of the Rossford Municipal Code.
(Ord. 1897. Approved by voters 11-8-88.)