(a) Each taxpayer shall, whether or not a tax be due thereon, make and file a return or an exemption form, as appropriate, 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 period different from the calendar year, the return shall be filed on or before the 15th day of the fourth month from the end of such fiscal year or period.
(1) Retirees having no income considered taxable for Tallmadge income tax purposes may file, with the Tax Administrator, a written request for exemption from these filing requirements, and shall be exempt if the request is granted by the Tax Administrator. The request may be submitted by indicating, on the taxpayer’s annual tax return, the retirement date and the entity from which retired.
(2) The exemption shall be in effect until such time as the retiree receives income taxable to Tallmadge, at which time the retiree shall be required to comply with all applicable provisions of this Chapter.
(b) The return shall be filed with the Tax Administrator on a form or forms prescribed by the Tax Administrator or obtainable upon request from the Tax Administrator, or on an acceptable generic form as defined in this Chapter, setting forth:
(1) The aggregate amounts of income, salaries, wages, commissions, and other compensation earned and/or received, and gross receipts from any business, profession or other activity, less allowable expenses incurred in the acquisition of the gross receipt, earned during the preceding year and subject to the tax;
(2) The amount of the tax imposed by this subsection on earnings and profits; and
(3) Any other pertinent statements, information returns or other information as the Tax Administrator 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 that income as is taxable under the provisions of this subsection, and including but not limited to copies of all W-2 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) The Tax Administrator may extend the time for filing of the annual return upon the written request of the taxpayer.
(1) In the case of individuals 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.
(2) In the case of businesses, 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 the annual return is filed through the Ohio Business Gateway. If not filed through the Ohio Business gateway the extended due date remains the last day of the month following the month to which the due date of the federal income tax return has been extended.
(3) The Tax Administrator may deny the extension if the extension request is not filed by the original annual return due date, or if the taxpayer’s income tax account with the City of Tallmadge is delinquent in any way.
(4) 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 the estimated tax is not paid at this time, such tax will be subject to interest and penalty as provided in Section 181.10 from the date it was normally due.
(d) Payment and Refunds.
(1) The taxpayer making a return shall, at the time of the filing thereof, pay to the Tax Administrator the balance of tax due, if any.
(2) Expenses reported on federal form 2106 are deductible, but are subject to review and audit by the Tax Administrator. The 2106 expenses must be apportioned to municipalities in the same manner to which the related income is apportioned.
(3) Should the return, or the records of the Tax Administrator, indicate an overpayment of the tax to which the City of Tallmadge is entitled under the provisions of this Chapter, such overpayment shall first be applied against any existing liability, then the balance, if any, at the election of the taxpayer communicated to the Tax Administrator, shall be refunded or transferred against any subsequent liability or contributed to any special funds selected by the taxpayer as regulated by the Tax Administrator. However, no additional taxes or overpayments of less than five dollars ($5.00) shall be collected or refunded.
(e) An individual, association, corporation, or other entity engaged in the business of construction work and who will perform construction work in the City of Tallmadge shall obtain a tax account number, issued by the Tax Administrator prior to beginning construction work. The Tax Administrator shall also issue a Certificate of Registration, which the contractor shall file with the Building Department. Failure to possess a valid Certificate shall be cause for suspension of work by the Building Department and/or the Tax Administrator prior to the construction work commencing and/or during the performance of the construction work. Proof of possession of a valid Certificate shall be necessary to commence or resume suspended construction work. The Certificate of Registration may be revoked by the Tax Administrator for failure by the contractor to remain current in the filing of required payment of taxes, reporting withholding, and for failure to otherwise comply with this Chapter. All employers that provide any contractual service within the City, and who employ subcontractors in conjunction with that service shall, prior to commencement of the service, provide the City the names and addresses of the subcontractors. The subcontractors shall be responsible for all income tax employer requirements under this Chapter.
(f) Any business, profession, association, corporation, or other entities reporting a net loss is subject to the filing requirements of this Chapter.
(g) The officer(s) or employee(s) of such employer having control or supervision or charged with the responsibility of making the return and/or payment (including any tax, penalties, or interest due as required herein), shall be personally liable for failure to do so. 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 make the return and/or or pay taxes, penalties, or interest due.
(h) 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 limitations contained in Sections 181.11 and 181.15. The amended returns shall be on a form obtainable on request from 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, the taxpayer shall make and file an amended City return showing income subject to the City tax based upon the final determination of federal tax liability and pay any additional tax shown due thereon or make claim for refund of any overpayment.
(Ord. 13-2007. Passed 1-25-07.)