38-16 Amend Income Tax Code to Conform with ORC

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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 refund 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 fling 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. (B) The person no longer provides services in the municipal corporation, and does not expect to be subject to the municipal corporation's income tax for the taxable year. The person shall provide the notice in a signed affidavit that briefly explains the per- son's circumstances, including the location of the previous worksite location and the last date on which the person performed services or made any sales within the municipal cor- poration. The affidavit also shall include the following statement: "The affiant has no plans to perform any services within the municipal corporation, make any sales in the municipal corporation, or otherwise become subject to the tax levied by the municipal corporation during the taxable year. If the affiant does become subject to the tax levied by the municipal corporation for the taxable year, the affiant agrees to be considered a taxpayer and to properly register as a taxpayer with the municipal corporation, if such a registration is required by the municipal corporation's resolutions, ordinances, or rules." The person shall sign the affidavit under penalty of perjury. (C) If a person submits an affidavit described in division (n)(2) of this section, the tax administrator shall not require the person to file any tax return for the taxable year unless the tax administrator possesses information that conflicts with the affidavit or if the circumstances described in the affidavit change, or the taxpayer has engaged in activi- ty which results in work being perfomred, services provided, sales made, or other activity that results in municipal taxable income reportable to the Municipality in the taxable year. It shall be the responsibility of the tax -payer to comply with the provisions of this chapter relating to the reporting and filing of municipal taxable income on an annual mu- nicipal income tax return, even if an affidavit has been filed with the tax administrator for