04-18 Amend Municipal Net Profit Taxes 128.22 - 128.2215

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(d)(1)(A) Any taxpayer that has duly, requested an automatic extension for filing the taxpayer's federal income tax return shall automatically receive an extension for the filing of a tax return with the commissioner under this section. The extended due date of the return shall be the fifteenth day of the tenth month after the last day of the taxable year to which the return relates. (B) A taxpayer that has not requested or received a six -month extension for filing the taxpayer's federal income tax retain may request that the commissioner grant the taxpayer a six -month extension of the date for filing the taxpayer's municipal income -tax return. If the commissioner receives the request on or before the date the municipal income tax return is due, the commissioner shall grant the taxpayer's extension request. (C) An extension of time to file under subsection (d)(1) of this section is not an extension of the time to pay any tax due unless the tax commissioner grants an extension of that date. (2) If the commissioner considers it necessary in order to ensure payment of a tax imposed in accordance with section 128.012 of the Codified Ordinances, the commissioner may require taxpayers who have made the election under section 128.22 of the Codified Ordinances to file returns and make payments otherwise than as provided in this section, including taxpayers not otherwise required to file annual returns. (e) Each return required to be filed in accordance with this section shall include a box that the taxpayer may check to authorize another person, including a tax return preparer who prepared the return, to communicate with the tax commissioner about matters pertaining to the return. The return or instructions accompanying the return shall indicate that by checking the box the taxpayer authorizes the commissioner to contact the preparer or other person concerning questions that arise during the examination or other review of the return and authorizes the preparer or other person only to provide the commissioner with information that is missing from the return, to contact the commissioner 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 commissioner and has shown to the preparer or other person. (f) When income tax returns or other documents require the signature of a tax return preparer, the tax commissioner shall accept a facsimile or electronic version of such a signature in lieu of a manual signature. 128.2205 ELECTRONIC FILING. (a) All taxpayers that have made the election allowed under section 128.22 of the Codified Ordinances shall file any tax return or extension for filing a tax return, and shall make payment of amounts shown to be due on such returns, electronically, either through the Ohio business gateway or in another manner as prescribed by the tax commissioner. (b) A taxpayer may apply to the commissioner, on a form prescribed by the commissioner, to be excused from the requirement to file returns and make payments electronically. For good cause shown, the commissioner may excuse the applicant from the requirement and permit the applicant to file the returns or make the payments by nonelectronic means.