(a) Except as provided in Section 195.05(l), all individuals eighteen years of age and older, who were residents of the City during any part of a taxable year shall make and file a return, as described in this Section, on or before the fifteenth day of the fourth month following the end of such individual's taxable year. Each taxpayer or person who engages in business, or whose salaries, wages, commissions and other compensation are subject to the tax imposed by this chapter shall, whether or not a tax is due thereon, make and file a return on or before the fifteenth day of the fourth month following the end of the taxpayer's taxable year, with the Commissioner of Taxation setting forth:
(1) The aggregate amounts of salaries, wages, commissions and other compensation earned, received, accrued or in any way set apart unto him, and/or gross income from such business less expenses which the Board of Review may allow by regulation;
(2) The amount of tax imposed by this chapter on such earnings and profits; and
(3) Such other pertinent statements, information returns or other information as the Commissioner may require, including a statement that the figures used in the return are the figures used in the return for federal income tax adjusted to set forth only such income as is taxable under the provisions of this chapter.
(b) When the return is made for a fiscal year or other period different from the calendar year, the return shall be filed within three and one-half months from the end of such fiscal year or other period.
(c) Except as otherwise provided in Ohio Revised Code Section 718.051, beginning January 1, 2004, any taxpayer that has requested an extension for filing a federal income tax return may request an extension for the filing of a municipal income tax return. The taxpayer shall make the request by filing a copy of the taxpayer's request for a federal filing extension with the Commissioner of Taxation. The request for extension shall be filed not later than the last day for filing the municipal income tax return as prescribed by this Chapter. The Commissioner of Taxation shall grant such a request for extension filed before January 1, 2004, for a period not less than the period of the federal extension request. For taxable years beginning after 2003, the extended due date of the income tax return required to be filed under this Chapter 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 Commissioner of Taxation may deny a taxpayer's request for extension only if the taxpayer fails to timely file the request, fails to file a copy of the request for the federal extension, owes the City any delinquent municipal income tax or any penalty, interest, assessment, or other charge for the late payment or nonpayment of the municipal income tax, or has failed to file any required income tax return, report, or other related document for a prior tax period. No penalty shall be assessed in those cases in which the return is filed within the period as extended; however, the amount by which the actual tax found to be due exceeds the payment submitted with the tentative return shall bear interest, pursuant to the provisions of Section 195.10, from the due date established in subdivision (a) of this Section 195.05.
(d) The taxpayer making such return shall, at the time of the filing thereof, pay to the Commissioner 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 Section 195.06, or where any portion of such tax shall have been paid by the taxpayer pursuant to the provision of Section 195.07, credit for the amount so paid shall be deducted from the amount shown to be due and only the balance, if any, shall be due and payable at the time of filing such return.
(e) All individuals, businesses, employers, brokers or others doing business who engage persons, either on an employer-employee basis or as independent contractors, and are not subject to withholding, shall report to the City the name, address and total amount of all salaries, wages, commissions and other compensation in excess of six hundred dollars ($600.00) earned, received, accrued or in any other way set apart unto each taxpayer which is subject to the tax under this chapter. All contractors shall indicate the total amount of payments, which have accumulated to more than six hundred dollars ($600.00), to any subcontractor or contract employee who did business in, or is a resident of the City in a report to the City which shall indicate the names, addresses, and amounts paid. All reports made pursuant to this subsection shall be filed with the City on or before April 15 of each year.
(f) In the case of a corporation that carries 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 within the City constituting a portion only of its total business, the Commissioner shall require such additional information as may be necessary to ascertain whether net profits allocable to the City are being distorted by the shifting of income, apportionment of expenses, or other devices available to a common control. If the Commissioner finds that a person's net profits allocable to the City are distorted by reason of transactions 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 adjust such transactions so as to produce a fair and proper allocation of net profits to the City. If necessary, the Commissioner may require the filing of a consolidated return.
(g) An amended return shall 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 subsection (i) hereof. A taxpayer may not change the method of filing, accounting, or apportionment of net profits after the due date for filing the original return.
(Ord. No. 09-327. Passed 12-8-09.)
(h) A taxpayer who has overpaid the amount of tax to which the City is entitled under the provisions of this chapter may, provided the taxpayer files his request with the Commissioner within three years after the tax was due or the return was filed, whichever is later, 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, provided that no refund shall be made or tax collected where the refund or total tax liability is less than one dollar ($1.00).
(Ord. 09-106. Passed 4-28-09.)
(i) A claiming of credit for amounts paid to any other municipality shall constitute an assignment and a transfer to the City of all right, title and interest of the taxpayer claiming the credit in and to any claim for refund of the amounts so paid to the other municipality. In the event of a refund not received by the City in an amount equal to the credit claimed by reason of tax payments made to another municipality and subject to reciprocity, then the taxpayer shall be liable to the City for and as taxes due from the date of the filing of the annual return upon which the credit was claimed of the amounts by which the claimed credit exceeds the amount of refund received by the City, with interest pursuant to Section 195.10.
(j) Within three months after determination of any federal tax liability affecting a taxpayer's City tax liability, such taxpayer shall make and file an amended City return showing income subject to 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.
(k) Individuals who were not residents of the City at any time during a taxable year and who had all of their income subject to taxation under this Chapter for such taxable year withheld upon pursuant to Section 195.06 are not required to file a return under this Section.
(l) A resident who is over 65 years of age and has had no taxable income in the year for which a return would otherwise be due and the immediately preceding three (3) years need not file a return.
(Ord. 03-381, passed 11-25-03; Ord. 15-229, passed 9-1-15.)