36-2023 - Amend Tax Code re: HB 33

Home Browse Search

DocuSign Envelope ID: D733A3F0-EC57-49D6-A4C4-7A15E4E44C25 Section 2. That new Section 128.094 Extension of Time to File, of the Lakewood Codified Ordinances is hereby enacted to read as follows: 128.094 EXTENSION OF TEME TO FILE. (a) Any taxpayer that has duly requested an automatic six-month extension for filing the taxpayer's federal income tax return shall automatically receive an extension for the filing of a municipal income tax return. The extended due date of the municipal income tax return for a taxpayer that is an individual shall be the fifteenth day of the tenth month after the last day of the taxable year to which the return relates. The extended due date of the municipal income tax return for a taxpayer that is not an individual shall by the fifteenth day of the eleventh month after the last day of the taxable year to which he return relates. (b)L1 Any taxpayer that qualifies for an automatic federal extension for a period other than six -months for filing the taxpayer's federal income tax return shall automatically receive an extension for the filing of a municipal income tax return. The extended due date of the municipal income tax return shall be the same as that of the extended federal income tax return. A tax aver that has not requested or received a six-month extension for filiniz the taxpayer's federal income tax return may submit a written request that the Administrator grant the taxpayer a six-month extension of the date for filing the taxpayer's municipal income tax return. If the request is received by the Administrator on or before the date the municipality's income tax return is due, the Tax Administrator shall grant the taxpayer's requested extension. (c) A taxpayer that has not requested or received a six-month extension for filing the taxpayer's federal income tax return may request that the tax administrator grant the taxpayer a six- month extension of the date for filing the taxpayer's municipal income tax return. If the request is received by the tax administrator on or before the date the municipal income tax return is due, the tax administrator shall grant the taxpayer's requested extension. (d) An extension of time to file under this chapter is not an extension of the time to pay any tax due. (e)(1) If a taxpayer receives an extension for the filing of the municipal tax return under division (b),or (f) of this section or under section 128.091(g)2), the Administrator shall not make an inquiry or send any notice to the taxpayer with regard to the return on or before the date the taxpayer files the return or on or before the extended due date to file the return, whichever occurs first. (2) If the Administrator violates division (e) of this section, the municipalily shall reimburse the taxpayer for any reasonable costs incurred to respond to such inquiry or notice, up to one hundred fiftv dollars ($150.00). (3) Division (e) of this section does not apply to an extension received under division (b) of this section if the Administrator has actual knowledge that the taxpayer failed to file for a federal extension as required to receive the extension under division (b)(1) of this section or failed to file for an extension under division (b)(2) of this section. (ef) If the State Tax Commissioner extends for all taxpayers the date for filing state income tax returns under division (G) of section 5747.08 of the Ohio Revised Code, a taxpayer shall automatically receive an extension for the filing of a municipal income tax return. The extended due date of the municipal income tax return shall be the same as the extended due date of the state income tax return.