38-16 Amend Income Tax Code to Conform with ORC

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(1) If any report, claim, statement, or other document required to be filed, or any payment required to be made, within a prescribed period or on or before a prescribed date under this chapter is delivered after that period or that to the Tax Administrator or other municipal official with which the report, claim, statement, or other document is required to be filed, or to which the payment is required to be made, the date of the postmark stamped on the cover in which the report, claim, statement, or other document, or pay- ment is mailed shall be deemed to be the date of delivery or the date of payment. "The date of postmark" means, in the event there is more than one date on the cover, the earli- est date imprinted on the cover by the postal service. (2) If a payment under this chapter is made by electronic fiords transfer, the pay- ment shall be considered to be made on the date of the timestanp assigned by the first electronic system receiving that payment. 0) The amounts withheld for the Municipality by an employer, the agent of an em- ployer, or other payer as described in Section 128.051 of this Chapter shall be allowed to the recipient of the compensation as credits against payment of the tax imposed on the re- cipient unless the amounts withheld were not remitted to the Municipality and the recipi- ent colluded with the employer, agent, or other payer in connection with the failure to remit the amounts withheld. (k) Each return required by the Municipality to be filed in accordance with this sec- tion shall include a box that the taxpayer may check to authorize another person, includ- ing a tax return preparer who prepared the return, to communicate with the Tax Adminis- trator about matters pertaining to the return. The return or instructions accompanying the return shall indicate that by checking the box the taxpayer authorizes the Tax Administra- tor to contact the preparer or other person concerning questions that arise during the ex- amination or other review of the return and authorizes the preparer or other person only to provide the Tax Administrator with information that is missing from the return, to con- tact the Tax Administrator for information about the examination or other review of the return or the status of the taxpayer's refimd or payments, and to respond to notices about mathematical errors, offsets, or return preparation that the taxpayer has received from the Tax Administrator and has shown to the preparer or other person. Authorization by the taxpayer of another person to communicate with the Tax Administrator about matters pertaining to the return does not preclude the Tax Administrator from contacting the tax- payer regarding such matters. (1) The Tax Administrator of the Municipality shall accept for filing a generic form of any income tax return, report, or document required by the Municipality in accordance with this Chapter, provided that the generic form, once completed and filed, contains all of the information required by ordinances, resolutions, or rules adopted by the Municipal- ity, and provided that the taxpayer or tax return preparer filing the generic form otherwise complies with the provisions of this Chapter and of the Municipality's Ordinance or reso- lution governing the filing of returns, reports, or documents. (in) When income tax returns, reports, or other documents require the signature of a tax return preparer, the Tax Administrator shall accept a facsimile of such a signature in lieu of a manual signature. (n) (1) As used in this division, " worksite location" has the same meaning as in Sec- tion 128.052 of this chapter. (2) A person may notify a tax administrator that the person does not expect to be a taxpayer with respect to the municipal corporation for a taxable year if both of the fol- lowing conditions apply: (A) The person was required to file a tax return with the municipal corporation for the immediately preceding taxable year because the person performed services at a worksite location within the municipal corporation, and the person has filed all appropri- ate and required returns and remitted all applicable income tax and withholding payments as provided by this chapter. The tax administrator is not required to accept an affidavit from a taxpayer who has not complied with the provisions of this chapter.