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(A) (1) Except as herein provided each taxpayer shall, whether or not a tax is due thereon, make and file a city income tax 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. When the return is made for a fiscal year or other period different from the calendar year, the return shall be filed within 105 days from the end of the fiscal year or period. The due dates shall change for any tax year in accordance with changes to the federal income tax due dates for that tax year.
(2) Individuals having no taxable income may file a one-page form to declare they are exempt from individual city income taxes (the Individual Declaration of Exemption form, or its successor) completing the appropriate sections and submitting any attachments as required by the form. This form must be filed annually by the due date prescribed in § 36.04(A)(1), or the penalties in § 36.10(B)(3) will apply.
(B) The return shall be filed with the Tax Administrator on a form or forms furnished by or obtainable upon request from the Income Tax Administrator, or on an acceptable generic form as defined in this chapter, setting forth:
(1) The aggregate amounts of income, qualifying wages, commissions and other compensation earned and/or received and gross receipts from business, profession or other activity, less allowable expenses incurred in the acquisition of such gross receipts earned during the preceding year and subject to said tax;
(2) The amount of the tax imposed by this chapter on such earnings and profits; and
(3) Such other pertinent statements, information returns or other information as the Tax Administrator may require, including but not limited to copies of all W-2 and W-2G 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) Extensions. For taxable years 2004 and later, the extended due date for individuals shall be the last day of the month following the month to which federal income tax due date has been extended. 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. If not filed through the Ohio Business gateway the extended due date shall be the last day of the month following the month to which the due date of the federal income tax return has been extended. The Tax Administrator 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 the city is delinquent in any way. The Tax 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. If filed and paid within the extended time period, interest only shall be assessed based on the date on which the extended return is actually filed and paid. If filed and/or paid after the extended time period, interest and penalty shall be assessed from the original due date.
(D) (1) The taxpayer making a return shall, at the time of the filing thereof, pay to the Tax Administrator the amount of taxes shown as due thereon; provided, however, that where any portion of the tax so due shall have been deducted at the source pursuant to the provisions of § 36.05, or where any portion of said tax shall have been paid by the taxpayer pursuant to the provisions of § 36.06, shall be deducted from the amount show to be due and only the balance, if any, shall be due and payable at the time of filing said return.
(2) A taxpayer who has overpaid the amount of tax to which the city is entitled under the provisions of this chapter may have such overpayment applied against any subsequent liability hereunder, or at his election indicated on the return, such overpayment (or part thereof) shall be refunded. Should the taxpayer have a delinquent liability the overpayment will first be applied to the delinquent liability. No taxes or refunds of less than $1 shall be collected or refunded.
(E) Amended returns.
(1) 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 § 36.11. Such amended returns shall be on a form obtainable on request from by the Tax Administrator. 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.
(2) Within three months from the final determination of any federal tax liability affecting the taxpayer's city tax liability, such taxpayer shall make and file an amended city return showing income subject the city tax based upon such final determination of federal tax liability, and pay any additional tax shown due thereon or make claim for refund of any overpayment.
(F) Each resident taxpayer may offset business losses against business net profits from any business conducted in the city or in any municipality that does not levy an income tax on net profits therefrom.
(G) A loss from the operation of a business may not be used to offset the income on a taxpayer's W-2 Form.
(H) Any business, profession, association or corporation reporting a net loss is subject to the filing requirements of this chapter.
(I) Consolidated returns.
(1) Any affiliated group which files a consolidated return for federal income tax purposes pursuant to section 1501 of the Internal Revenue Code may file a consolidated return with the city.
(2) In the case of a corporation that carried on transactions with its stockholders or with other corporations related by stock ownership, interlocking directorates, or some other method, or in case any person operates a division, branch, factory, office, laboratory or activity with the city constituting a portion only of its total business, the Tax Administrator shall require such additional information as he may deem necessary to ascertain whether net profits are properly allocated to the city. If the Tax Administrator finds net profits are not properly allocated to the city by reason of transaction with stockholders or with other corporations related by stock ownership, interlocking directorates, or transactions with such division, branch, factory, office, laboratory or activity or by some other method, he shall make such allocation as he deems appropriate to produce a fair and proper allocation of net profits to the city.
(J) 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 required 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 the return or pay taxes, penalties, or interest due.
(Ord. 09-3301, passed 8-20-09; Am. Ord. 10-3314, passed 3-18-10) Penalty, see § 36.99