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(a) Time for Filing. Within sixty (60) days after the final determination of any federal or state tax liability affecting the taxpayer's City income tax liability, that taxpayer shall make and file an amended City return showing income subject to City income tax based upon such final determination of federal or state tax liability. The taxpayer shall pay any additional City income tax shown due thereon or make a claim for refund of any overpayment, unless the tax or overpayment is less than ten dollars ($10).
(Source: ORC 718.12(E))
(b) Amended Return. A taxpayer shall 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 City in accordance with this Chapter must be altered as a result of an adjustment to the taxpayer's federal income tax return, whether initiated by the taxpayer or the Internal Revenue Service, and such alteration affects the taxpayer's tax liability under this Chapter. If a taxpayer 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.
(c) Underpayment.
(1) In the case of an underpayment, the amended return shall 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) or less, no payment need be made. Except as provided in division (c)(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 881.12 of this Chapter has not expired for a previously filed return.
(2) The additional tax to be paid shall not exceed the amount of tax that would be due if all facts, figures, computations, and attachments were reopened.
(d) Overpayment.
(1) In the case of an overpayment, a request for refund may be filed under this division within the period prescribed by division (a) of this section 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) or less, no refund need be paid by the City to the taxpayer. Except as set forth in division (d)(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 income tax return that are affected, either directly or indirectly, by the adjustment to the taxpayer's federal or state income tax return and provided it is also filed within the time prescribed in Section 881.09 of this Chapter. Except as provided in division (d)(2) of this section, the request shall 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 shall not exceed the amount of refund that would be due if all facts, figures, computations, and attachments were reopened.
(Source: ORC 718.41)
(Ord. 2020-10. Adopted 04/23/20; Ord. 2023-31. Adopted 11/21/23)
The Tax Administrator shall make electronic versions of any rules or ordinances governing the tax available to the public through the internet including, but not limited to, ordinances or rules governing the rate of tax; payment and withholding of taxes; filing any prescribed returns, reports, or other documents; dates for filing or paying taxes, including estimated taxes; penalties, interest, assessment, and other collection remedies; rights of taxpayers to appeal; procedures for filing appeals; and a summary of taxpayers' rights and responsibilities. The Tax Administrator shall make blanks of any prescribed returns, reports, or documents, and any instructions pertaining thereto, available to the public electronically through the internet. Electronic versions of rules, ordinances, blanks, and instructions shall be made available by posting them on the electronic site established by the State Tax Commissioner under ORC 5703.49 and, if the City or Tax Administrator maintains an electronic site for the posting of such documents that is accessible through the internet, by posting them on that electronic site. If the City or Tax Administrator establishes such an electronic site, the City shall incorporate an electronic link between that site and the site established pursuant to ORC 5703.49 and shall provide to the State Tax Commissioner the uniform resource locator of the site established pursuant to this division.
(Source: ORC 718.07)
(Ord. 2023-31. Adopted 11/21/23)
(a) Civil Actions.
(1) A. Civil actions to recover municipal income taxes and penalties and interest on municipal income taxes shall be brought within the later of:
(i) Three (3) years after the tax was due or the return was filed, whichever is later; or
(ii) One (1) year after the conclusion of the qualifying deferral period, if any.
B. The time limit described in division (a)(1)A. of this section may be extended at any time if both the Tax Administrator and the employer, agent of the employer, other payer or taxpayer consent in writing to the extension. Any extension shall also extend for the same period of time the time limit described in Section 881.09(e) of this Chapter.
(2) As used in this section, "qualifying deferral period" means a period of time beginning and ending as follows:
A. Beginning on the date a person who is aggrieved by an Assessment files with the Board of Tax Review the request described in Section 881.21 of this Chapter. That date shall not be affected by any subsequent decision, finding or holding by any administrative body or court that the Board of Tax Review with which the aggrieved person filed the request did not have jurisdiction to affirm, reverse or modify the Assessment or any part of that Assessment.
B. Ending the later of the sixtieth (60th) day after the date on which the final determination of the Board of Tax Review becomes final or, if any party appeals from the determination of the Board of Tax Review, the sixtieth (60th) day after the date on which the final determination of the Board of Tax Review is either ultimately affirmed in whole or in part or ultimately reversed and no further appeal of either that affirmation, in whole or in part, or that reversal is available or taken.
(Source: ORC 718.12(A))
(b) Criminal Actions. Prosecutions for an offense made punishable under this Chapter shall be commenced within three (3) years after the commission of the offense; provided, however, that in the case of fraud, failure to file a return or the omission of twenty-five percent (25%) or more of income required to be reported, prosecutions may be commenced within six (6) years after the commission of the offense.
(Source: ORC 718.12(B))
(c) Effect of Pending Appeal.
(1) Notwithstanding the fact that an appeal is pending, the petitioner may pay all or a portion of the Assessment that is the subject of the appeal. The acceptance of a payment by the City does not prejudice any claim for refund upon final determination of the appeal.
(2) If, upon final determination of the appeal, an error in the Assessment is corrected by the Tax Administrator, upon an appeal so filed or pursuant to a final determination of the Board of Tax Review, of the Ohio Board of Tax Appeals or any court to which the decision of the Ohio Board of Tax Appeals has been appealed, so that the amount due from the party assessed under the corrected assessment is less than the amount paid, there shall be issued to the appellant or to the appellant's assigns or legal representative a refund in the amount of the overpayment as provided by Section 881.09 of this Chapter, with interest on that amount as provided by 881.09(f).
(Source: ORC 718.12(F))
(d) Limitation on Civil Actions. No civil action to recover municipal income tax or related penalties or interest shall be brought during either of the following time periods:
(1) The period during which a taxpayer has a right to appeal the imposition of that tax or interest or those penalties;
(2) The period during which an appeal related to the imposition of that tax or interest or those penalties is pending.
(Source: ORC 718.12(G))
(Ord. 2020-10. Adopted 04/23/20; Ord. 2023-31. Adopted 11/21/23)
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