1905.051 Return and payment of tax during COVID-19 state of emergency.
   Notwithstanding anything to the contrary in this Chapter, any taxpayer who is eligible for a federal income tax extension pursuant to a notice issued by the Secretary of the Treasury of the United States under section 7508A of the Internal Revenue Code, or pursuant to an act of Congress, in response to the COVID-19 disease outbreak shall receive an equivalent extension of time in which to file any return, report, or other tax document prescribed by this Chapter and an equivalent extension of time to make any payment of taxes described in this Chapter. No penalties or interest in connection with those taxes shall accrue during the extension period.
(Ord. 137-20. Passed 4-7-20.)