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(a) Any taxpayer that has duly requested an automatic six-month extension for filing the taxpayer's Federal income tax return will automatically receive an extension for the filing of a municipal income tax return. The extended due date of the municipal income tax return will be the fifteenth day of the tenth month after the last day of the taxable year to which the return relates.
(b) Any taxpayer that qualifies for an automatic Federal extension for a period other than six months 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 will be the same as that of the extended Federal income tax return.
(c) 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 must grant the taxpayer's requested extension.
(d) An extension of time to file under this chapter is not an extension of the 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 Ohio R.C. 5747.08(G), a taxpayer will 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. 2015-6. Passed 11-17-15.)
(a) (1) A taxpayer is required to file an amended return with the Tax Administrator in such form as the Tax Administrator requires if any of the facts, figures, computations, or attachments required in the taxpayer's annual return to determine the tax due levied by the Village in accordance with this chapter must be altered.
(2) Within 60 days after the final determination of any Federal or State tax liability affecting the taxpayer's municipal tax liability, that taxpayer shall make and file an amended municipal return showing income subject to the municipal income tax based upon such final determination of Federal or State tax liability, and pay any additional municipal income tax shown due thereon or make a claim for refund of any overpayment, unless the tax or overpayment is ten dollars ($10.00) or less.
(3) If a taxpayer, who is otherwise permitted to do so under this chapter or under Ohio R.C. Chapter 718, intends to file an amended consolidated municipal income tax return, or to amend its type of return from a separate return to a consolidated return, based on the taxpayer's consolidated Federal income tax return, the taxpayer shall notify the Tax Administrator before filing the amended return.
(b) (1) In the case of an underpayment, the amended return must be accompanied by payment of any combined additional tax due together with any penalty and interest thereon. If the combined tax shown to be due is ten dollars ($10.00) or less, such amount need not accompany the amended return. Except as provided under division (b)(2) of this section, the amended return shall not reopen those facts, figures, computations, or attachments from a previously filed return that are not affected, either directly or indirectly, by the adjustment to the taxpayer's Federal or State income tax return unless the applicable statute of limitations for civil actions or prosecutions under Section 891.19 has not expired for a previously filed return.
(2) The additional tax to be paid may not exceed the amount of tax that would be due if all facts, figures, computations, and attachments were reopened.
(c) (1) In the case of an overpayment, a request for refund may be filed under this division within the period prescribed by Section 891.19(a)(1) for filing the amended return even if it is filed beyond the period prescribed in that division if it otherwise conforms to the requirements of that division. If the amount of the refund is ten dollars ($10.00) or less, no refund need be paid by the Village to the taxpayer. Except as set forth in division (c)(2) of this section, a request filed under this division shall claim refund of overpayments resulting from alterations to only those facts, figures, computations, or attachments required in the taxpayer's annual return that are affected, either directly or indirectly, by the adjustment to the taxpayer's Federal or State income tax return unless it is also filed within the time prescribed in Section 891.106. Except as set forth in division (c)(2) of this section, the request may not reopen those facts, figures, computations, or attachments that are not affected, either directly or indirectly, by the adjustment to the taxpayer's Federal or State income tax return.
(2) The amount to be refunded may not exceed the amount of refund that would be due if all facts, figures, computations, and attachments were reopened.
(Ord. 2015-6. Passed 11-17-15.)
(a) Upon receipt of a request for a refund, the Tax Administrator, in accordance with this section, shall refund to employers, agents of employers, other payers, or taxpayers, with respect to any income or withholding tax levied by the Village:
(1) Overpayments of more than ten dollars ($10.00);
(2) Amounts paid erroneously if the refund requested exceeds ten dollars ($10.00).
(b) (1) Except as otherwise provided in this chapter, returns setting forth a request for refund must be filed with the Tax Administrator, within three years after the tax was due or paid, whichever is later. Any documentation that substantiates the taxpayer's claim for a refund must be included with the return filing. Failure to remit all documentation, including schedules, other municipal income tax returns, or other supporting documentation necessary to verify credits, income, losses or other pertinent factors on the return will cause delay in processing, and/or disallowance of undocumented credits or losses.
(2) On filing of the refund request, the Tax Administrator will determine the amount of refund due and certify such amount to the appropriate Village official for payment. Except as provided in division (b)(3) of this section, the Tax Administrator will issue an assessment to any taxpayer whose request for refund is fully or partially denied. The assessment will state the amount of the refund that was denied, the reasons for the denial, and instructions for appealing the assessment.
(3) If the Tax Administrator denies in whole or in part a refund request included within the taxpayer's originally filed annual income tax return, the Tax Administrator will notify the taxpayer, in writing, of the amount of the refund that was denied, the reasons for the denial, and instructions for requesting an assessment that may be appealed under Section 891.24.
(c) A request for a refund that is received after the last day for filing specified in division (b) of this section will be considered to have been filed in a timely manner if any of the following situations exist:
(1) The request is delivered by the postal service, and the earliest postal service postmark on the cover in which the request is enclosed is not later than the last day for filing the request.
(2) The request is delivered by the postal service, the only postmark on the cover in which the request is enclosed was affixed by a private postal meter, the date of that postmark is not later than the last day for filing the request, and the request is received within seven days of such last day.
(3) The request is delivered by the Postal Service, no postmark date was affixed to the cover in which the request is enclosed or the date of the postmark so affixed is not legible, and the request is received within seven days of the last day for making the request.
(d) Interest will be allowed and paid on any overpayment by a taxpayer of any municipal income tax obligation from the date of the overpayment until the date of the refund of the overpayment, except that if any overpayment is refunded within 90 days after the final filing date of the annual return or 90 days after the completed return is filed, whichever is later, no interest will be allowed on the refund. For the purpose of computing the payment of interest on amounts overpaid, no amount of tax for any taxable year will be considered to have been paid before the date on which the return on which the tax is reported is due, without regard to any extension of time for filing that return. Interest will be paid at the interest rate described in Section 891.11(a)(4).
(e) As used in this section, "withholding tax" has the same meaning as in Section 891.11.
(Ord. 2015-6. Passed 11-17-15.)
(a) As used in this section:
(1) "Applicable law" means this chapter, the resolutions, ordinances, codes, directives, instructions, and rules adopted by the Village provided such resolutions, ordinances, codes, directives, instructions, and rules impose or directly or indirectly address the levy, payment, remittance, or filing requirements of a municipal income tax.
(2) "Federal short-term rate" means the rate of the average market yield on outstanding marketable obligations of the United States with remaining periods to maturity of three years or less, as determined under Section 1274 of the Internal Revenue Code, for July of the current year.
(3) "Income tax," "estimated income tax," and "withholding tax" mean any income tax, estimated income tax, and withholding tax imposed by the Village pursuant to applicable law, including at any time before January 1, 2016.
(4) "Interest rate as described in division (a) of this section" means the Federal short-term rate, rounded to the nearest whole number per cent, plus 5%. The rate will apply for the calendar year next following the July of the year in which the Federal short-term rate is determined in accordance with division (a)(2) of this section.
(5) “Return" includes any tax return, report, reconciliation, schedule, and other document required to be filed with the Tax Administrator or the Village by a taxpayer, employer, any agent of the employer, or any other payer pursuant to applicable law, including at any time before January 1, 2016.
(6) "Unpaid estimated income tax" means estimated income tax due but not paid by the date the tax is required to be paid under applicable law.
(7) "Unpaid income tax" means income tax due but not paid by the date the income tax is required to be paid under applicable law.
(8) "Unpaid withholding tax" means withholding tax due but not paid by the date the withholding tax is required to be paid under applicable law.
(9) “Withholding tax" includes amounts an employer, any agent of an employer, or any other payer did not withhold in whole or in part from an employee's qualifying wages, but that, under applicable law, the employer, agent, or other payer is required to withhold from an employee's qualifying wages.
(b) (1) This section applies to the following:
A. Any return required to be filed under applicable law for taxable years beginning on or after January 1, 2016;
B. Income tax, estimated income tax, and withholding tax required to be paid or remitted to the Village on or after January 1, 2016 for taxable years beginning on or after January 1, 2016.
(2) This section does not apply to returns required to be filed or payments required to be made before January 1, 2016, regardless of the filing or payment date. Returns required to be filed or payments required to be made before January 1, 2016, but filed or paid after that date are subject to the Village's ordinances that were effective before January 1, 2016.
(c) The Village will impose on a taxpayer, employer, agent of the employer, and any other payer, and will attempt to collect, the interest amounts and penalties prescribed in this section when the taxpayer, employer, agent of the employer, or any other payer for any reason fails, in whole or in part, to make to the Village timely and full payment or remittance of income tax, estimated income tax, or withholding tax or to file timely with the Village any return required to be filed.
(1) Interest will be imposed at the rate defined as "interest rate as described in division (a) of this section," per annum, on all unpaid income tax, unpaid estimated income tax, and unpaid withholding tax. This imposition of interest shall be assessed per month, or fraction of a month.
(2) With respect to unpaid income tax and unpaid estimated income tax, a penalty equal to 15% of the amount not timely paid shall be imposed.
(3) With respect to any unpaid withholding tax, a penalty not exceeding 50% of the amount not timely paid shall be imposed.
(4) With respect to returns other than estimated income tax returns, the Village shall impose a monthly penalty of twenty-five dollars ($25.00) for each failure to timely file each return, regardless of the liability shown thereon for each month, or any fraction thereof, during which the return remains unfiled regardless of the liability shown thereon. The penalty shall not exceed a total of one hundred fifty dollars ($150.00) in assessed penalty for each failure to timely file a return.
(d) With respect to income taxes, estimated income taxes, withholding taxes, and returns, the Village will not refund or credit any penalty, amount of interest, charges, or additional fees that were properly imposed or collected before January 1, 2016.
(e) The Tax Administrator may, in the Tax Administrator's sole discretion, abate or partially abate penalties or interest imposed under this section when the Tax Administrator deems such abatement or partial abatement to be appropriate. Such abatement or partial abatement shall be properly documented and maintained on the record of the taxpayer who received benefit of such abatement or partial abatement.
(f) The Village may impose on the taxpayer, employer, agent of the employer, or any other payer the Village's post-judgment collection costs and fees, including attorney's fees.
(Ord. 2015-6. Passed 11-17-15; Ord. 2018-1. Passed 1-16-18.)
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