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(a) Each Taxpayer having Taxable Income for a Taxable Year that could be subject to the tax imposed by this Chapter, whether or not a tax is due thereon, shall make and file a return on or before April 15 of the following calendar year in the case of a Taxpayer using a calendar year for Federal Income Tax purposes or on or before the fifteenth (15th) day of the fourth month after the end of the Fiscal Year in the case of a Taxpayer using a Fiscal Year for Federal Income Tax purposes.
(b) The return shall be filed with the Administrator on a form or forms furnished by or obtainable upon request from the Administrator, or on any form that comports with Ohio R.C. 718.05(C) as a generic form, setting forth:
(1) The aggregate amounts of Compensation earned, and the gross income from a Business less allowable expenses incurred in the acquisition of such gross income to arrive at Net Profits. Only Compensation earned or received and gross income earned during the Taxable Year, or portion thereof, covered by the return and subject to the tax imposed by this Chapter shall be included on that return.
(3) Such other pertinent statements, information returns, or other information as the Administrator may require.
(4) A return shall be deemed filed when postmarked by the United States Postal Service or on the date delivered other than by the United States Postal Service during normal business hours to the Division of Taxation.
For Taxable Years beginning on or after January 1, 2005, a business the Net Profits of which are subject to tax under this Chapter may file its annual City Income Tax return and the estimated City Income Tax Returns described in Section 191.16 by using the Ohio business gateway.
(c) Extension of Time for Filing Returns. The Administrator may extend the due date for filing the annual return upon the request of a Taxpayer, until the last day of the month following the month to which an extension is granted by the Internal Revenue Service for the filing of the Taxpayer’s Federal Income Tax Return for the same Taxable Year. A Taxpayer shall request an extension of the due date for filing an annual return by filing with the Administrator a copy of the Taxpayer’s request for an extension of time to file the Taxpayer’s Federal Income Tax Return for the same Taxable Year no later than the last day prescribed by Section 191.16(a) for the filing of the annual return, or by filing a written request by such date. For Taxable Years beginning on or after January 1, 2005, a Taxpayer who is subject to City Income Tax on its Net Profits and who receives an extension for filing the Federal Income Tax Return will receive an extension for filing the City Income Tax Return for the same Taxable Year by filing a notice of such extension through the Ohio business gateway in compliance with Ohio R.C. 718.051(B), but such Taxpayer must pay any City Income Tax owed by the unextended due date for filing the City Income Tax Return, as provided in Section 191.15(a) and 191.16(h).
A request to extend the due date for filing an annual return will be granted automatically unless the Taxpayer:
(1) Fails to timely file such request;
(2) Fails to file a copy of the request for an extension of the due date for filing the Taxpayer’s Federal Income Tax Return for the same Taxable Year;
(3) Owes any delinquent City Income Tax, penalty, interest, assessment, or other charge for the late payment or nonpayment of City Income Tax; or
(4) Has failed to file any required City Income Tax return, report, or other related document for a prior Taxable Year.
The Administrator may require a tentative return, accompanied by payment of the amount of tax shown to be due thereon, by the date the return is normally due. A penalty shall not be assessed if the return is filed and the full amount of tax shown on that return is paid on or before the extended due date. Interest shall be charged on the unpaid balance at the rate of one-and-one- half percent (1-1/2%) per month, computed monthly, for the period of the extension, with any portion of a month to be charged as a full month.
(d) Owners of a Pass-Through Entity that is subject to the tax imposed by this Chapter must file individual City Income Tax Returns and report thereon their respective distributive shares of the profits or losses of the Pass-Through Entity and pay the City Income Tax on the portion of the Pass-Through Entity’s Net Profit that is subject to City Income Tax.
(e) If an individual who is Taxpayer is deceased, any City Income Tax return required of such individual under this Chapter shall be made and filed by the Fiduciary of his estate or other person charged with the property of that decedent. City Income Tax returns required of an estate or trust shall be made and filed by the Fiduciary thereof.
(f) Each return required to be filed under this Chapter shall be signed by the Taxpayer or his duly authorized agent, and shall include the Taxpayer’s Social Security number or Employer Identification number.
(g) Should the return, or the records of the Administrator, indicate an overpayment of the tax to which the City is entitled under the provisions of this Chapter, such overpayment shall first be applied against any existing liability, including penalties and interest, of the Taxpayer to the City, and the balance, if any, at the election of the Taxpayer communicated to the Administrator, shall be refunded or transferred against any subsequent liability of the Taxpayer to the City.
(h) 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 191.04 and 191.11. Such amended returns shall be on a form obtainable on request from the Administrator. A Taxpayer may not change the method of accounting or apportionment of Net Profits after the due date for filing the original return.
Within 30 days from the final determination of any Federal or State Income Tax liability affecting the Taxpayer’s City Income Tax liability, the Taxpayer shall make and file an amended City Income Tax Return, showing income subject to City Income Tax based upon such final determination of Federal or State Income Tax liability, and pay any additional City Income Tax shown due thereon or make claim for refund of any overpayment.
(Ord. 05-100. Passed 6-13-05.)