38-16 Amend Income Tax Code to Conform with ORC

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the foregoing to the Tax Administrator unless the Tax Administrator requests such copies after the return has been filed. (3) A taxpayer that is not an individual is required to include, with each animal net profit return, amended net profit return, or request for refund required under this section, 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 II20S,and, with re- spect 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) A taxpayer that is not an individual and that files an annual net profit return elec- tronically through the Ohio business gateway or in some other manner shall either mail the documents required under this division to the Tax Administrator at the time of filing or, if electronic submission is available, submit the documents electronically through the Ohio business gateway or a portal provided by Municipality. The department of taxation shall publish a method of electronically submitting the documents required under this di- vision through the Ohio business gateway on or before January 1, 2016. The department shall transmit all documents submitted electronically wider this division to the appropri- ate Tax Administrator. (5) After a taxpayer files a tax return, the Tax Administrator shall request, and the taxpayer shall provide, any information, statements, or documents required by the Munic- ipality to determine and verify the taxpayer's municipal income tax liability. The re- quirements imposed under division (f) of this section apply regardless of whether the tax- payer files on a generic form or on a form prescribed by the Tax Administrator. (6) Any other documentation, including schedules, other municipal income tax re- turns, or other supporting documentation necessary to verify credits, income, losses, or other pertinent factors on the return shall also be included to avoid delay in processing, or disallowance by the Tax Administrator of undocumented credits or losses. (g) (1) (A) Except as otherwise provided in this chapter, each individual income tax return required to be filed under this section shall be completed and filed as required by the Tax Administrator on or before the date prescribed for the filing of state individual income tax returns under division (G) of section 5747.08 of the Ohio Revised Code. The taxpayer shall complete and file the return or notice on forms prescribed by the Tax Ad- ministrator or on generic forms, together with remittance made payable to the Munici- pality. (B) Except as otherwise provided in this chapter, each annual net profit income tax return required to be filed under this section by a taxpayer that is not an individual shall be completed and filed as required by the tax administrator on or before the fifteenth day of the fourth month following the end of the taxpayer's taxable year or period. The taxpayer shall complete and file the return or notice on forms prescribed by the tax ad- ministrator or on generic forms, together with remittance made payable to the Munici- pality. (C) In the case of individual income tax return required to be filed by an individ- ual, and net profit income tax return required to be filed by a taxpayer who is not an indi- vidual, no remittance is required if the amount shown to be due is ten dollars or less. (2) If the Tax Administrator considers it necessary in order to ensue the payment of the tax imposed by the Municipality in accordance with this chapter, the Tax Adminis- trator may require taxpayers to file returns and make payments otherwise than as provid- ed in this section, including taxpayers not otherwise required to file annual returns. (3) With respect to taxpayers to whom Section 128.092 of this Chapter applies, to the extent that any provision in this division conflicts with any provision in Section 128.092 of this Chapter, the provision in Section 128.092 of this Chapter prevails. (h) (1) For taxable years beginning after 2015, the Municipality shall not require a taxpayer to remit tax with respect to net profits if the amount due is ten dollars or less. (2) Any taxpayer not required to remit tax to the Municipality for a taxable year pur- suant to division (h)(1) of this section shall file with the Municipality an annual net profit return under division (1)(3) and (4) of this section.