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(I) If a payment undei- this chapter is re-quii•°a *^ "° made by electronic funds transfer, the payment +s
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<br />shall be considered to be made °"°n *h° payment i •°di*°a *o aii aeeeiii,+ d°.,. b.......°;?,°°'°"`. +',e T^`.
<br />o xeept tliat,
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<br />s•de..ed *o be . ade ..,h^., *h^ *a....a..°r s„b.,,;**ed +',° ^ "+ on the date ofthe timestamp assi giled
<br />bv the first electroilic svstem i•eceiving that pa n?ent. T',:s d•.,:s:o., s',a" .,^* a~p'). t^ p ,°^'°
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<br />(J) Taxes withheld for the Village by an employer, the agent of an employer, or other payer as
<br />described in Section 4 shall be allowed to the taxpayer as credits against payment of tlie tax
<br />imposed on the taxpayer by the Village, unless the amounts withheld were not remitted to the Village
<br />and the recipient colluded with the employer, agent, or other payer in connection with the failure to
<br />remit the amounts withheld.
<br />(K) Each return required by the Village to be filed in accordance with this division shall include a box
<br />that the taxpayer may check to authorize another person, including a tax return preparer who prepared
<br />the return, to communicate with the Tax Administrator about matters pertaining to the return.
<br />(L) The Tax Administrator shall accept for filing a generic form of any income tax return, report,
<br />or document required by the Village, provided, that the generic form, once completed and filed,
<br />contains all of the information required by ordinance, resolution, or rules and regulations adopted by
<br />the Village or the Tax Administrator, and provided that the taxpayer or tax return preparer filing the
<br />generic form otherwise cocnplies with the provisions of this chapter/ordinance and of the Village's
<br />ordinance, resolution, or rules and regulations governing the filing of returns, reports, or documents.
<br />Filing via Ohio Business Gatewav.
<br />(M)(1) Any taxpayer subject to municipal income taacation with respect to the taxpayer's net profit from
<br />a business or profession may file the Village's income tax return, estimated municipal income tax
<br />return, or extension for filing a municipal income tax return, and may make payment of amounts shown
<br />to be due on such returns, by using the Ohio Business Gateway.
<br />(2) Any employer, agent of an employer, or other payer may report the amount of municipal
<br />income tax withheld from qualifying wages, and may make remittance of such amounts, by using the
<br />Ohio Business Gateway.
<br />(3) Nothing in this section affects the due dates for filing employer withholding tax returns.
<br />Fxtencion for service in or for the armed forces.
<br />(N) Each member of the national guard of any state and each member of a reserve component of the
<br />armed forces of the United States called to active duty pursuant to. an executive order issued by the
<br />president of the United States or an act of the congress of the United States, and each civilian
<br />serving as support personnel in a combat zone or contingency operation in support of the armed forces,
<br />may apply to the Tax Administrator of the Village for both an extension of time for filing of the
<br />return and an extension of time for payment of taxes required by the Village during the period of the
<br />member's or civilian's duty service, and for 180 days thereafter. The application shall be filed on or
<br />before the one hundred eightieth day after the member's or civilian's duty terminates. An applicant
<br />shall provide such evidence as the Tax Administrator considers necessary to demonstrate eligibility for
<br />the extension.
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