38-16 Amend Income Tax Code to Conform with ORC

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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 animal 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 ensure 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 (f)(3) and (4) of this section. (i) This division shall not apply to payments required to be made under division (b)(1)(B) of Section 128.051 of this Chapter. (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 - nnent 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 is required to be made by electronic funds transfer, the payment is considered to be made when the payment is credited to an account designated by the Tax Administrator for the receipt of tax payments, except that, when a payment made by elec- tronic finds transfer is delayed due to circumstances not under the control of the taxpay- er, the payment is considered to be made when the taxpayer submitted the payment. For purposes of this section, "submitted the payment" means the date which the taxpayer has designated for the delivery of payment, which may or may not be the same date as the date the payment was initiated by the taxpayer. 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 Adnninis- trator about matters pertaining to the return. The return or instructions accompanying the