Am. H. B. No. 224 As Reported by the House Ways and Means Committee

Cosponsors: Representatives McGregor, J., Evans, Setzer, Garrison, Huffman, Seitz, Adams, Fessler, Otterman, Zehringer, Miller, Jones, Bubp, Widener, Stebelton, Webster, Wagoner, Gibbs, Bolon, Chandler, Goyal, Latta, Patton

(1) "Generic form" means an electronic or paper form designed	12
for reporting estimated municipal income taxes and annual	13
municipal income tax liability or for filing a refund claim that	14
is not prescribed by a particular municipal corporation for the	15
reporting of that municipal corporation's tax on income.	16

(2) "Return preparer" means any person other than a taxpayer	17
that is authorized by a taxpayer to complete or file an income tax	18
return, report, or other document for or on behalf of the	19
taxpayer.	20

(B) AExcept as otherwise provided in division (D) of this	21
section or section 718.051 of the Revised Code:	22

(1) In the case of a taxpayer who files an individual tax	23
return and who is not subject to a municipal corporation's tax on	24
net profit of a business or profession, the municipal corporation	25
shall not require athe taxpayer to file an the annual income tax	26
return or report ~~prior to~~on any date before the filing date for	27
the corresponding tax reporting period as prescribed for such a	28
taxpayer under the Internal Revenue Code~~. For taxable years~~	29
~~beginning after 2003, except as otherwise provided in section~~	30
~~718.051 of the Revised Code and division (D) of this section~~;	31

(2) In the case of any other taxpayer, a municipal	32
corporation shall not require athe taxpayer to file an annual	33
income tax return or report on any date other than the fifteenth	34
day of the fourth month following the end of the taxpayer's	35
taxable year.	36

Section 1. That section 718.05 of the Revised Code be	9
amended to read as follows:	10

(C)(1) On and after January 1, 2001, any municipal	37
corporation that requires taxpayers to file income tax returns,	38
reports, or other documents shall accept for filing a generic form	39
of such a return, report, or document if the generic form, once	40
completed and filed, contains all of the information required to	41
be submitted with the municipal corporation's prescribed returns,	42
reports, or documents, and if the taxpayer or return preparer	43
filing the generic form otherwise complies with rules or	44
ordinances of the municipal corporation governing the filing of	45
returns, reports, or documents.	46

(2) Any municipal corporation that requires taxpayers to file	47
income tax returns, reports, or other documents requiring the	48
signature of a return preparer shall accept a facsimile of such a	49
signature in lieu of a manual signature.	50

(3) On any annual municipal income tax return, a box or other	51
space shall be included whereby a taxpayer may elect to authorize	52
a return preparer to communicate with the tax administrator about	53
matters pertaining to the return. The return or instructions	54
accompanying the return shall indicate that, by making the	55
election, the taxpayer authorizes the tax administrator to contact	56
the return preparer concerning questions that arise during the	57
processing of the return and authorizes the return preparer only	58
to provide the administrator with information that is missing from	59
the return, to contact the administrator for information about the	60
processing of the return or the status of the taxpayer's refund or	61
payments, and to respond to notices about mathematical errors,	62
offsets, or return preparation that the taxpayer has received from	63
the administrator and has shown to the return preparer.	64

(D) Except as otherwise provided in section 718.051 of the	65
Revised Code, beginning January 1, 2001, any taxpayer that has	66
requested an extension for filing a federal income tax return may	67
request an extension for the filing of a municipal income tax	68
return. The taxpayer shall make the request by filing a copy of	69
the taxpayer's request for a federal filing extension with the	70
individual or office charged with the administration of the	71
municipal income tax. The request for extension shall be filed not	72
later than the last day for filing the municipal income tax return	73
as prescribed by ordinance or rule of the municipal corporation	74
and division (B) of this section. ~~A municipal corporation shall~~	75
~~grant such a request for extension filed before January 1, 2004,~~	76
~~for a period not less than the period of the federal extension~~	77
~~request. For taxable years beginning after 2003, the~~The extended	78
due date of the municipal income tax return shall be the last day	79
of the month following the month to which the due date of the	80
federal income tax return has been extended. A municipal	81
corporation may deny a taxpayer's request for extension only if	82
the taxpayer fails to timely file the request, fails to file a	83
copy of the request for the federal extension, owes the municipal	84
corporation any delinquent income tax or any penalty, interest,	85
assessment, or other charge for the late payment or nonpayment of	86
income tax, or has failed to file any required income tax return,	87
report, or other related document for a prior tax period. The	88
granting of an extension for filing a municipal corporation income	89
tax return does not extend the last date for paying the tax	90
without penalty unless the municipal corporation grants an	91
extension of that date.	92

Section 2. That existing section 718.05 of the Revised Code	93
is hereby repealed.	94

Section 3. The amendment by this act of section 718.05 of the	95
Revised Code applies to taxable years beginning on or after the	96
effective date of this act.	97