(a) Any taxpayer that has duly requested an automatic six-month extension for filing the taxpayer's Federal income tax return shall automatically receive an extension for the filing of a Municipal income tax return. The extended due date of the Municipal income tax return shall be the fifteenth day of the tenth month after the last day of the taxable year to which the return relates. For tax years ending on or after January 1, 2023, the extended due date of the Municipal income tax return for a taxpayer that is not an individual shall be the fifteenth day of the eleventh month after the last day of the taxable year to which the return relates. A copy of the federal extension request shall be included with the filing of the Municipal income tax return.
(b) A taxpayer that has not requested or received a six-month extension for filing the taxpayer's Federal income tax return may request that the Tax Administrator grant the taxpayer a six-month extension of the date for filing the taxpayer's Municipal income tax return. If the request is received by the Tax Administrator on or before the date the Municipal income tax return is due, the Tax Administrator shall grant the taxpayer's requested extension.
(c) If a taxpayer receives an extension for the filing of a Municipal income tax return under division (a) or (b) of this section, the Tax Administrator shall not make any inquiry or send any notice to the taxpayer with regard to the return on or before the date the taxpayer files the return or on or before the extended due date to file the return, whichever occurs first.
If a Tax Administrator violates division (c) of this section, the municipal corporation shall reimburse the taxpayer for any reasonable costs incurred to respond to such inquiry or notice, not to exceed one hundred fifty dollars ($150.00).
Division (c) of this section does not apply to an extension received under division (a) of this section if the Tax Administrator has actual knowledge that the taxpayer failed to file for a federal extension as required to receive the extension under division (a) of this section or failed to file for an extension under division (b) of this section.
(d) An extension of time to file under this section is not an extension of time to pay any tax due unless the Tax Administrator grants an extension of that date.
(e) If the State Tax Commissioner extends for all taxpayers the date for filing State income tax returns under division (G) of Ohio R.C. 5747.08, a taxpayer shall automatically receive an extension for the filing of a Municipal income tax return. The extended due date of the Municipal income tax return shall be the same as the extended due date of the State income tax return.
(Ord. 15-19. Passed 11-16-15; Ord. 23-32. Passed 12-18-23.)