(a) Time for Filing. Each taxpayer, except as herein provided, shall, whether or not a tax be due thereon, make and file a return on or before April 15 of the year following the effective date of this chapter and each year thereafter. When the return is made for a fiscal year or other period different from the calendar year, the return shall be filed by the fifteenth day of the fourth month following the end of such fiscal year or period.
(b) The return shall be filed with the Tax Administrator on a form or forms prescribed by or obtainable upon request from the Tax Administrator or a generic form setting forth:
(1) The aggregate amounts of salaries, wages, commissions and other compensation earned, and gross income from any business, profession or other activity, less allowable expenses incurred in the acquisition of such gross income, earned during the preceding year and subject to such tax;
(2) The amount of the tax imposed by this chapter on such gross income, earnings, and profits;
(3) Such other pertinent statements, information returns or other information as the Tax Administrator may require, including a statement that the figures used in the return are the figures used in the return for State and/or Federal income tax, adjusted to set forth only such income as is taxable under the provisions of this chapter.
A. A taxpayer who is an individual may be required to include, with each annual return, amended return, or request for refund required under this Section 181.09, copies of only the following documents: all of the taxpayer's Internal Revenue Service form W-2, "Wage and Tax Statements," including all information reported on the taxpayer's federal W-2, as well as taxable wages reported or withheld for any municipal corporation; the taxpayer's Internal Revenue Service form 1040 or Ohio IT 1040; and
B. A taxpayer that is not an individual may be required to include, with each annual net profit return, amended net profit return, or request for refund required under this Section 181.09, copies of only the following documents: the taxpayer's Internal Revenue Service form 1041, form 1065, form 1120, form 1120-REIT, form 1120F, or form 1120S, and, with respect to an amended tax return or refund request, any other documentation necessary to support the refund request or the adjustments made in the amended return;
(4) Each individual return shall have attached to it a copy of the taxpayer's Ohio State Individual Income Tax return for the same year and documentation of any Section 181.04 exceptions taken by the taxpayer.
(c) Extensions.
(1) 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 City's income tax return for a taxpayer that is not an individual shall be the 15th day of the eleventh month after the last day of the taxable year to which the return relates.
(2) 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 shall be the same as that of the extended federal income tax return.
(3) 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.
(4) 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.
(5) If the State Tax Administrator extends for all taxpayers the date for filing state income tax returns under division (G) of R.C. § 5747.08, a taxpayer shall automatically receive an extension for the filing of the City income tax return. The extended due date of the City income tax return shall be the same as the extended due date of the state income tax return.
(6) Taxpayers subject to the tax on Net Profits may file for an extension through the Ohio Business Gateway.
(7) If a taxpayer receives an extension for the filing of a municipal income tax return under sections (c)(1) or (c)(5), 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)(7) of this section, the City shall reimburse the taxpayer for any reasonable costs incurred to respond to such inquiry or notice, up to $150.
Division (c)(7) of this section does not apply to an extension received under division (c)(2) 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 (c)(2) of this section or failed to file for an extension under division (c)(3) of this section.
(d) Payment with returns.
(1) The taxpayer making a return shall, at the time of the filing thereof, pay to the Tax Administrator the amount of taxes shown as due thereon; provided, however that where any portion of the tax so due shall have been paid by the taxpayer pursuant to the provisions of Section 181.06 the amount 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 the return.
(2) Overpayments and refunds. A taxpayer who has over-paid the amount of tax to which the City is entitled under the provisions of this chapter may have the overpayment applied against any subsequent liability hereunder or, at his election indicated on the return, the overpayment (or part thereof) shall be refunded, provided that no additional taxes or refunds of less than $10 shall be collected or refunded.
(e) Amended returns.
(1) Where necessary an amended return must be filed in order to report additional income and pay any additional tax due, or claim a refund of tax overpaid, subject to the requirements and/or limitations contained in Sections 181.12 and 181.17. The amended returns shall be on a form obtained on request from the Tax Administrator. A taxpayer may not change the method of accounting or apportionment of net profits after the due date for filing the original return.
(2) Within three months after the final determination of any federal or state tax liability affecting the taxpayer's City of Wyoming, Ohio, tax liability, the taxpayer shall make and file an amended return showing income subject to the city tax based upon the final determination of federal or state tax liability, and pay any additional tax shown due thereon or make claim for refund of any overpayment.
(f) Rental Reports.
(1) In order to enable the City to collect income tax revenue, all property owners of rental property who rent apartments, rooms and/or make other rental accommodations shall file with the Tax Administrator of the City, a report showing the names, addresses and telephone numbers, if available, of each such tenant who occupies an apartment, room, or other rental property within the corporate limits of the City. Such report must be filed with the Tax Administrator within thirty days after a new tenant occupies rental property of any kind located within the City.
(2) Within thirty days after a tenant vacates an apartment, room, or other rental property located within the City, the property owner of such vacated rental property shall file a report with the Tax Administrator showing the date of vacation from the rental property and identifying each vacating tenant.
(3) Whoever violates this section (f) is guilty of a minor misdemeanor.
(Ord. 01-2018. Passed 2-26-18; Ord. 16-2023. Passed 12-18-23.)