(a) For taxable years beginning on or after 1-1-2005, a taxpayer subject to any municipal corporation’s tax on the net profit from a business or profession may file any municipal income tax return or estimated municipal income return, and may make payment of amounts due on such returns, by using the Ohio Business Gateway.
(b) Any employer may report the amount of municipal income tax withheld from qualifying wages paid on or after 1-1-2007, and may make remittance amounts, by using the Ohio Business Gateway.
(c) Notwithstanding § 880.06(c) of this chapter, on and after 1-1-2005, any taxpayer that is subject to any municipal corporation’s tax on the net profit from a business or profession and has received an extension to file the federal income tax return shall not be required to notify the municipal corporation of the federal extension and shall not be required to file any municipal income tax return until the last day of the month to which the due date for filing the federal return has been extended, provided that, on or before the date for filing the municipal income tax return, the person notifies the Tax Commissioner of the federal extension through the Ohio Business Gateway. An extension of time to file is not an extension of the time to pay any tax due.
(Ord. 04-33, passed 8-12-2004)