§ 311-55. Extension of Time for Filing.

(a)

(i)

For tax years beginning prior to January 1, 2016, a request for extension for filing the municipal income tax return shall be filed no later than the original due date for filing such return, as set forth in Section 311-51 of this chapter. The extended due date of the municipal income tax return shall be the last day of the month following the month to which the due date of the federal income tax return has been extended. The taxpayer shall make the request by filing either a copy of the taxpayer's request for a federal filing extension or a written request with the tax commissioner.

(ii)

(1)

For tax years beginning on or after January 1, 2016, 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 (15 ^th ) day of the tenth (10 ^th ) month after the last day of the taxable year to which the return relates.

(2)

Any taxpayer that qualifies for an automatic federal extension for a period other than six (6) 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.

(3)

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 commissioner 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 commissioner on or before the date the municipal income tax return is due, the tax commissioner shall grant the taxpayer's requested extension.

(b)

Notwithstanding subsections (a)(i) and (a)(ii) above, on and after January 1, 2005, any taxpayer that is subject to municipal income tax on the taxpayer's net profit and that has received an extension to file the federal income tax return for the same tax year shall not be required to notify the Municipality of the federal extension and shall not be required to file the municipal income tax return for such tax year until the last day of the month to which the due date for filing the federal income tax return has been extended; provided that, on or before the due date specified in Section 311-51 for filing the municipal income tax return, the taxpayer notifies the Ohio tax commissioner of the federal extension through the Ohio business gateway.

(c)

The Municipality may deny a taxpayer's request for extension if the taxpayer fails to timely file a request, including the failure to file a copy of the federal extension request, if applicable.

(d)

An extension of time to file under this chapter is not an extension of the time to pay any tax due unless the tax commissioner grants an extension of that date; hence, interest may apply to any unpaid tax during the period of the extension at the rate set forth in Sections 311-73 and 311-75. No penalty shall be assessed in those cases where the return is filed and the final tax paid within the extension period, provided all other filing and payment requirements have been fulfilled. However, if upon further examination, it becomes evident that declaration, filing or payment requirements have not been fulfilled, penalty and interest may be assessed in full in the same manner as though no extension for the filing of the municipal income tax return had been granted.

(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.

(f)

In the event the United States of America, the State of Ohio, Hamilton County or the Municipality has declared any part of the Municipality a disaster area, the tax commissioner may extend the time for filing of the annual return for a period not to exceed six (6) months for persons who have suffered injury or loss from the disaster. The city manager or city manager's designee shall establish guidelines for determining eligibility for and implementation of such extension. In the event an extension is granted, both penalty and interest shall be waived during the time of the extension.

(Ordained by Emer. Ord. No. 363-2015, § 2, eff. Jan. 1, 2016)