(a) On or before April 15, 1980, every taxpayer engaged in any business, the net profits of which are subject in whole or in part to the tax imposed by Ordinance 1970-14, shall make and file with the Finance Director a final return on a form furnished by or obtainable from the Finance Director. Thereafter, each such taxpayer shall, on or before the date prescribed or the filing of state individual income tax returns under division (G) of Section 5747.08 of the ORC, make and file a final return with the Finance Director. Like returns shall be filed at the same time and in the same manner by all persons whose wages, salaries, bonuses, incentive payments, commissions, fees and other compensation received during the proceeding taxable year are subject to the tax imposed by Ordinance 1970-14.
Any person who receives both compensation for services performed from an employer, in whatever form, and in addition receives income from any business activity or occupation not subject to withholding under Ordinance 1970-14, must file a declaration and a final return.
(Ord. 2015-18. Passed 12-21-15.)
(b) (1) In all returns filed hereunder there shall be set forth the aggregate amount of salaries, wages, bonuses, incentive payments, commissions, fees and other compensation received and/or net profits earned, all as hereinbefore defined, by and during the preceding taxable year and subject to such tax. Information returns, schedules and statements required to support tax returns which are incomplete without such information shall be filed within the time limits set forth for the filing of the tax returns, and the failure to file such information returns, schedules and statements shall be deemed to be a violation of this chapter. Provided, however, that the taxpayer shall have ten days after notification by the Director of Finance, or his authorized representative, to file the items required by this subsection.
(Ord. 1984-10. Passed 9-17-84.)
(2) The Director of Finance, or his authorized representative, may extend the time for filing of an annual return upon the request of the taxpayer for a period not to exceed six months, or one month beyond any extension requested of or granted by the Internal Revenue Service for the filing of a Federal income tax return. A tentative return, accompanied by payment of the amount of tax shown to be due thereon is required, by the date the return is normally due. No penalty shall be assessed in those cases in which the return is filed and final tax paid within the period as extended, provided all other filing and payment requirements of this chapter have been met. Interest will be assessed from the original due date of the return through the date the return is filed. Informational returns, schedules and statements required to support tax returns which are incomplete without such information shall be filed within the time limits set forth for the filing of the tax returns, and the failure to file such informational returns, schedules and statements. Failure to provide informational returns may subject the taxpayer to a penalty of twenty-five dollars ($25.00) for each informational return not submitted.
(Ord. 1987-43. Passed 1-18-88; Ord. 1994-12. Passed 12-5-94.)
(c) If the return is made for a fiscal year or for any period other than a calendar year, the return shall be made within three and one-half months from the end of such fiscal year.
(d) The return shall also show the amount of the tax imposed by Ordinance 1970-14 on such earnings, or net profits, or both.
(e) The taxpayer making the return shall at the time of filing thereof, pay the Finance Director the amount of tax shown to be due and unpaid by the return. If, pursuant to the provisions of Section 193.19, the taxpayer has at the time of making such final return overpaid his tax, the taxpayer shall show the amount of overpayment and may in the return either:
(1) Request a refund thereof, or
(2) Request that the amount thereof be credited against the amount which will be required to be paid by taxpayer on the next succeeding installment of tax which may become due.
(f) Where any portion of the tax otherwise due has been paid by the taxpayer pursuant to Sections 193.14 and 193.18 or where an income tax has been paid to another municipality, pursuant to Section 191.04, of Ordinance 1970-14, 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 this final return.
(g) Upon written request of the taxpayer, the Finance Director may extend the time for filing the annual return for a period of not more than six months or not more than thirty days beyond any extension requested of and granted by the Federal Internal Revenue Department for the filing of the Federal Income Tax return.
For payments in installments see Section 193.19.
(Res. 1970-14. Passed 8-24-70.)