36-2023 - Amend Tax Code re: HB 33

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DocuSign Envelope ID: D733A3F0-EC57-49D6-A4C4-7A15E4E44C25 1st read & referred to Finance 11/20/23 2nd reading 12/4/23 Ordinance No. 3 6-2 023 By: Baker, Bullock, Litten, Marx, Rader, Shachner AN ORDINANCE to take effect January 1, 2024 provided it receives the affirmative vote of at least five members of Council, or otherwise to take effect and be in force after the earliest period allowed by law amending the Tax Code of the City of Lakewood to incorporate changes that have been mandated by the passage of H.B . 33 by the State of Ohio. Whereas, in 2015 the State of Ohio adopted legislation removing home rule from certain aspects of municipal tax codes effective January 1, 2016; and Whereas, H.B. 33 has further mandated changes to municipal tax codes making it necessary for municipalities to adopt the mandated changes no later than January 1, 2024; and WHEREAS, as set forth in Section 2.12 of the Third Amended Charter of the City of Lakewood, this Council by a vote of at least two thirds of its members determines that this ordinance is an emergency measure and that it shall take effect immediately, and that it is necessary for the immediate preservation of the public property, health, and safety and to provide for the usual daily operation of municipal departments, in that these changes are mandated to be in effect by January 1, 2024; now, therefore BE IT ORDAINED BY THE CITY OF LAKEWOOD, OHIO: Section 1. That Section 128.094 Extension of Time to File, of the Lakewood Codified Ordinances, currently reading as follows: 128.094 EXTENSION OF TIME 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 shall be the fifteenth day of the tenth month after the last day of the taxable year to which the return relates. (b) 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. (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) 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. is hereby repealed.