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the taxable year. Nothing in division (n) of this section prohibits the tax administrator
<br />from performing an audit of the person.
<br />shall be and hereby is repealed, and new Section 128.091, Return and Payment of Tax, of
<br />the Lakewood Codified Ordinances is enacted to read as follows:
<br />128.091 RETURN AND PAYMENT OF TAX.
<br />(a) (1) An annual return with respect to the income tax levied on Municipal Taxable
<br />Income by the Municipality shall be completed and filed by every taxpayer for any taxa-
<br />ble year for which the taxpayer is subject to the tax, regardless of whether or not income
<br />tax is due.
<br />(2) The Tax Administrator shall accept on behalf of all nonresident individual tax-
<br />payers a return filed by an employer, agent of an employer, or other payer located in the
<br />Municipality under subsection 128.051(c) of this Chapter when the nonresident individu-
<br />al taxpayer's sole income subject to the tax is the qualifying wages reported by the em-
<br />ployer, agent of an employer, or other payer, and no additional tax is due to the Munici-
<br />pality.
<br />(3) All resident individual taxpayers, who attain the age of 18 years within a tax
<br />year and older, shall file an annual municipal income tax return with the Municipality,
<br />regardless of income or liability.
<br />(b) If an individual is deceased, any return or notice required of that individual shall
<br />be completed and filed by that decedent's executor, administrator, or other person charged
<br />with the property of that decedent.
<br />(c) If an individual is unable to complete and file a return or notice required by the
<br />Municipality hr accordance with this chapter, the return or notice required of that individ-
<br />ual shall be completed and filed by the individual's duly authorized agent, guardian, con-
<br />servator, fiduciary, or other person charged with the care of the person or property of that
<br />individual. Such duly authorized agent, guardian, conservator, fiduciary, or other person
<br />charged with the care of the person or property of that individual shall provide, with the
<br />filing of the return, appropriate documentation to support that they are authorized to file a
<br />return or notice on behalf of the taxpayer. This notice shall include any legally binding
<br />authorizations, and contact information including name, address, and phone number of
<br />the duty authorized agent, guardian, conservator, fiduciary, or other person.
<br />(d) Returns or notices required of an estate or a trust shall be completed and filed by
<br />the fiduciary of the estate or host. Such fiduciary shall provide, with the filing of the re-
<br />turn, appropriate documentation to support that they are authorized to file a return or no-
<br />tice on behalf of the taxpayer. This notice shall include any legally binding authoriza-
<br />tions, and contact information including name, address, and phone number of the fiduci-
<br />ary.
<br />(e) Spouses shall be permitted to file ajoint return.
<br />(f) (1) Each return required to be filed wider this section must contain the signature
<br />of the taxpayer or the taxpayer's duly authorized agent and of the person who prepared
<br />the return for the taxpayer, and shall include the taxpayer's social security number or tax-
<br />payer identification number. Each return shall be verified by a declaration under penalty
<br />of perjury.
<br />(2) A taxpayer who is an individual is required to include, with each annual return,
<br />amended return, or request for refund required under this section, copies of only the fol-
<br />lowing documents: all of the taxpayer's Internal Revenue Service form W -2, "Wage and
<br />Tax Statements," including all information reported on the taxpayer's federal W -2, as
<br />well as taxable wages reported or withheld for any municipal corporation; the taxpayer's
<br />Internal Revenue Service form 1040; and, with respect to an amended tax return or re-
<br />fund request, any other documentation necessary to support the refund request or the ad-
<br />justments made in the amended return. An individual taxpayer who files the animal return
<br />required by this section electronically is not required to provide paper copies of any of
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