2023-143 Ordinance - Laserfiche WebLink

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Division (GX5) of this section does not apply to an extension received under division (G)(2) of this section if the tax administrator has actual knowledge that the taxpayer failed to file for a federal extension as required to receive the extension under division (G)(2) of this section or failed to file for an extension under division (GX2)(b) of this section. (6) To the extent that any provision in this division (G) of this section conflicts with any provision in divisions (N), (0), (P), or (Q) of this section, the provisions in divisions (N), (0), (P), or (Q) prevail. (H)(1) For taxable years beginning after 2015, the City shall not require 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 City for a taxable year pursuant to division (HX I) of this section shall file with the City an annual net profit return under division (F)(3) of this section, unless the provisions of division (HX3) apply. (3)(a) A person may notify the Tax Administrator that the person does not expect to be a taxpayer subject to the City income tax ordinance for a taxable year if both the following apply: (i) The person was required to file a tax return with the City for the immediately preceding taxable year because the person performed services at a worksite location (as defined in Section 1501.04(C)( 1 Xg)) within the City. (ii) The person no longer provides services in the City and does not expect to be subject to the City 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 City. The affidavit shall also include the following statement: "The affiant has no plans to perform any services within the City, make any sales in the City, or otherwise become subject to the tax levied by the City during the taxable year. If the affiant does become subject to the tax levied by the City for the taxable year, the affiant agrees to be considered a taxpayer and to properly comply as a taxpayer with the City income tax ordinance and rules and regulations." The person shall sign the affidavit under penalty of perjury. (c) If a person submits an affidavit described in division (HX3)(b) the Tax Administrator shall not require the person to file and tax return for the 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 performing an audit of the person. (1) If a payment under this chapter is made by electronic funds transfer, the payment shall be considered to be made on the date of the timestamp assigned by the first electronic system. (1) Taxes withheld for the City by an employer, the agent of an employer, or other payer as described in Section 1501.04 shall be allowed to the taxpayer as credits against payment of the tax imposed on the taxpayer by the City, unless the amounts withheld were not remitted to the City and the recipient colluded with the employer, agent, or other payer in connection with the failure to remit the amounts withheld. 3]