181.06 EXTENSIONS FOR FILING RETURN.

   (a)    The Tax Commissioner shall have the authority to extend the time for filing of the annual return provided the request of the taxpayer for a period not to exceed any extension requested of or granted by the Internal Revenue Service for the filing of the federal income tax return is made in writing and filed not later than April 15 or the last day for filing the Municipal income tax return as prescribed by this chapter.

   (b)   Any taxpayer that has requested an extension for filing a federal income tax return may request an extension for filing the Municipal income tax return. The taxpayer shall make the request by filing a copy of his request for a federal filing extension with the Tax Commissioner. The request for extension shall be filed not later than April 15 or the last day for filing the Municipal income tax return as prescribed by this chapter. The request for extension shall be granted for a period not less than the period of the federal extension request. The Municipality may deny a taxpayer's request for extension only if the taxpayer fails to timely file the request, fails to file a copy of the request for the federal extension, owes the Municipality any delinquent income tax or any penalty, interest, assessment, or other charge for the late payment or nonpayment of income tax, or has failed to file any required income tax return, report, or other related document for a prior tax period. The granting of an extension for filing the Municipal income tax return does not extend the last date for paying the tax without penalty unless the Municipality grants an extension of that date. Hence, penalty and interest may apply to any unpaid tax during the period of extension at the rate set in Section 181.15. No penalty shall be assessed in those cases in which the return is filed and the final tax paid within the extension period, provided all other filing and payment requirements of this chapter have been met. Any extension by the Tax Commissioner shall be granted upon the condition that declaration filing and payment requirements have been fulfilled; however, if upon further examination it then becomes evident that declaration filing and payment requirements have not been fulfilled, penalty and interest may be assessed in full and in the same manner as though the extension had been granted.

(Ord. 73-05. Passed 12-6-05.)