2018 016 Ordinance - Laserfiche WebLink

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request is received by the Tax Administrator on or before the date the Village income taY return is due, the Tax Administcator 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 the 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 returns 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 sliall not reguire a taxpayer to remit tax with respect to net profits if 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 (F)(3) of this section, unless the provisions of division (H)(3) applv• (3)(a) A person ma iotify the Tax Administrator that the person does not expect to be a taxpayer subaect to the Village income tax ordinance for a taxable year if both the following apply: (i) The person was required to file a tax return with the Village for the immediately precedinQ taaable year because the person performed services at a worlcsite location (as defined in Section 4(C)(1)(g)) within the Villae. (ii) The person no longer provides services in the Village and does not expect to be subiect to the Village income tax for the taxable year. (b) The person shall provide the notice in a signed affidavit that briefly explains the person's circumstances 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 tlle following statement "The affiant has noplans to perform any services within the Village make any sales in the Village or otherwise become subject to the tax levied bY the Village during the taaable year. lf the affiant does become subaect to the tax levied bX the Village for the taxable Year, the affiant auees to be considered a taxpayer and to properlY comply as a taxpayer with the Village income tax ordinance and i•ules and reQulations " The person shall siQn the affidavit undei• penalty of perjurv. (c) If a person submits an affidavit described in division (H)(3)(b) the Tax Administrator shall not require the person to file and tax return for the taaable year unless tlle Tax Administrator possesses information that conflicts with the affidavit or if the circumstances described in the affidavit chanae. (d) Nothing in division (H)(3) of this section prohibits the Tax Administratoc fi•om performina an audit of the person. -