§ 311-63. Forms for Filing; Documents Required.

(a)

The municipal income tax return shall be filed with the tax commissioner on a form or forms available to the public through the Internet or furnished by or obtainable upon request from the tax commissioner or on a generic form, if the generic form contains all information required by ordinances, resolutions, or rules adopted by the Municipality or the tax commissioner to be submitted with the prescribed municipal income tax return and if the taxpayer or return preparer filing the generic form otherwise complies with the requirements of this chapter governing the filing of returns, reports or documents. Such required information includes: taxpayer identification number; specification of municipal income tax year involved; and if a federal form is used, a statement that indicates the municipal income tax purpose for which the federal form is intended as a substitute, such as power of attorney, extension of time in which to file, and the like. The municipal income tax return shall set forth:

(i)

The aggregate amounts of qualifying wages and other taxable income earned or received during the preceding year and subject to municipal income tax, and gross income from any business, less allowable expenses incurred in the acquisition of such gross income, earned during the preceding year and subject to said tax;

(ii)

The amount of the tax imposed by this chapter on such taxable income; and

(iii)

Such other pertinent statements, information returns, copies of federal or state tax returns or schedules, or other information as the tax commissioner may require, including a statement that the figures used in the municipal income tax return are the figures used in the return for federal income tax, adjusted to set forth only such income as is taxable under the provisions of this chapter.

(b)

Each return required to be filed under this section shall be verified by a declaration under penalty of perjury and shall contain the signature of the taxpayer or the taxpayer's duly authorized agent and of the person who prepared the return for the taxpayer. A facsimile of any required signature shall be accepted in lieu of a manual signature.

(c)

Each returned required to be filed under this section shall include all supporting documents identified in the rules and regulations promulgated under this chapter and as set forth in section 718.05 of the Ohio Revised Code or which will enable the tax commissioner to verify credits, income, losses, or other pertinent factors on the return. After a taxpayer files a tax return, the tax commissioner shall request, and the taxpayer shall provide, any information, statements, or documents required by the Municipality to determine and verify the taxpayer's municipal income tax liability.

(d)

An incomplete return shall be considered not filed, and the taxpayer shall be subject to late fees and penalties unless a complete return is filed by the date such return is due.

(e)

If the tax commissioner considers it necessary in order to ensure the payment of the tax imposed by the Municipality in accordance with this chapter, the tax commissioner may require taxpayers to file returns and make payments otherwise than as provided in this section, including taxpayers not otherwise required to file annual returns.

(f)

With respect to taxpayers to whom Section 311-59 of this chapter applies, to the extent that any provision in this division conflicts with any provision in Section 311-59 of this chapter, the provision in Section 311-59 shall prevail.

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