2018 004 Ordinance - Laserfiche WebLink

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federal uicome tax retuin may submit a written request that the Tax Administrator grant the taxpayer a six- month extension of the date for filing the taxpayer's Village income tax reiurn. If the request is received bv the Tax Administrator on or before the date the Village ulcome tax retunl is due the Tax Administrator shall grant the taxpayer's requested extension. (3) 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 ORC, a taxpayer shall automatically receive an extension for the filing of Village's income tax return. The extended due date of the Village's income tax return shall be the same as the extended due date of the state income tax return. (4) If the Tax Administrator considers it necessary in order to ensure the payment of the tax imposed by the Village, the Tax Administrator may require taxpayers to file retums and make payments otherwise than as provided in this division, including taxpayers not otherwise required to file annual returns. (5) To the extent that any provision in this division (G) of this section conflicts with any provision in divisions (N), (O), (P), or (Q) of this section, the provisions in divisions (N), (O), (P), or (Q) prevail. (H)(1) For taxable years beginning after 2015, the Village shall not require a taxpayer to remit tax with respect to net profitsif the net amount due is ten dollars or less. (2) Any taxpayer not required to remit tax to the Village for a taxable year pursuant to division (H)(1) of this section shall file with the Village an annual net profit return under division (17)(3) of this section, unless the provisions of division (H)(3) applv. (3)(a) A person ma notify the Tax Administrator that the person does not expect to be a tax.pa, ebject to the Village income tax ordinance for a taxable year if bofli the following apply: (i) The person was required to file a tax return with the Village for the iimnediatelv preceding taxable year because the person perfonned services at a worksite location (as defined in Section 4(C)(1)(g)) within the Village. (ii) The person no longer provides services in the Village and does not expect to be subject to Village income tax for the taxable year. (b) The person shall provide the notice in a signed affidavit that brieflv explains the person's circuinstances, including the location of the previous worksite location and the last date on which the person performed services or made any sales within the Village. The affidavit shall also include the followin? statement: "The affiant has no plans to perfonn any services within the Village, make any sales in the Village, or otherwise become subject to the tax levied bv the Village during the taxable year. If the affiant does become subject to the tax levied by the Village for the taxaUle vear, the affiant agrees to be considered a taxpayer and to properly coinplv as a taxpayer with Village income tax ordinance and rules and regulations." The person shall sign the affidavit under penalty of perjury. (c) If a person subnuts an affidavit described in division (H)(3)(b) the Tax Administrator shall not require the person to file and tax return for tlie taxable year unless the Tax Administrator possesses information that conflicts with the affidavit or if the circumstances described in the affidavit change. (d) Nothing in division (H)(3) of this section prohibits the Tax Administrator from Uerfonning an audit of the person. 11