As Reported by the Senate Ways and Means and Economic Development Committee

127th General Assembly Regular Session 2007-2008

Sub. H. B. No. 224

Representative Schindel 

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, Bacon, Batchelder, Blessing, Coley, Collier, Combs, Core, DeBose, Domenick, Dyer, Flowers, Hagan, J., Harwood, Healy, Heard, Hughes, McGregor, R., Oelslager, Peterson, Schneider, Wolpert, Yates 

Senators Spada, Amstutz, Sawyer, Goodman, Cates 

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A BILL

To amend section 718.05 of the Revised Code to

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specify that the municipal income tax annual

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return filing date shall not be earlier than the

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federal income tax filing date, to allow return

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preparers to use facsimile signatures on returns,

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and to permit taxpayers to authorize return

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preparers to communicate directly with municipal

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tax administrators.

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BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:

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

Sec. 718.05.  (A) As used in this section:

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(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, a municipal	22
corporation shall not require a taxpayer to file an annual	23
income tax return or report prior toon any date before the	24
filing date for the corresponding tax reporting period as	25
prescribed for such a taxpayer under the Internal Revenue Code.	26
For taxable years beginning after 2003, except as otherwise	27
provided in section 718.051 of the Revised Code and division (D)	28
of this section, a municipal corporation shall not require a	29
taxpayer to file an annual income tax return or report on any	30
date other than the fifteenth day of the fourth month following	31
the end of the taxpayer's taxable year.	32

(C)(1) On and after January 1, 2001, any municipal	33
corporation that requires taxpayers to file income tax returns,	34
reports, or other documents shall accept for filing a generic form	35
of such a return, report, or document if the generic form, once	36
completed and filed, contains all of the information required to	37
be submitted with the municipal corporation's prescribed returns,	38
reports, or documents, and if the taxpayer or return preparer	39
filing the generic form otherwise complies with rules or	40
ordinances of the municipal corporation governing the filing of	41
returns, reports, or documents.	42

(2) Any municipal corporation that requires taxpayers to file	43
income tax returns, reports, or other documents requiring the	44
signature of a return preparer shall accept a facsimile of such a	45
signature in lieu of a manual signature.	46

(3) On any annual municipal income tax return, a box or other	47
space shall be included whereby a taxpayer may elect to authorize	48
a return preparer to communicate with the tax administrator about	49
matters pertaining to the return. The return or instructions	50
accompanying the return shall indicate that, by making the	51
election, the taxpayer authorizes the tax administrator to contact	52
the return preparer concerning questions that arise during the	53
processing of the return and authorizes the return preparer only	54
to provide the administrator with information that is missing from	55
the return, to contact the administrator for information about the	56
processing of the return or the status of the taxpayer's refund or	57
payments, and to respond to notices about mathematical errors,	58
offsets, or return preparation that the taxpayer has received from	59
the administrator and has shown to the return preparer.	60

(D) Except as otherwise provided in section 718.051 of the	61
Revised Code, beginning January 1, 2001, any taxpayer that has	62
requested an extension for filing a federal income tax return may	63
request an extension for the filing of a municipal income tax	64
return. The taxpayer shall make the request by filing a copy of	65
the taxpayer's request for a federal filing extension with the	66
individual or office charged with the administration of the	67
municipal income tax. The request for extension shall be filed not	68
later than the last day for filing the municipal income tax return	69
as prescribed by ordinance or rule of the municipal corporation	70
and division (B) of this section. A municipal corporation shall	71
grant such a request for extension filed before January 1, 2004,	72
for a period not less than the period of the federal extension	73
request. For taxable years beginning after 2003, theThe extended	74
due date of the municipal income tax return shall be the last day	75
of the month following the month to which the due date of the	76
federal income tax return has been extended. A municipal	77
corporation may deny a taxpayer's request for extension only if	78
the taxpayer fails to timely file the request, fails to file a	79
copy of the request for the federal extension, owes the municipal	80
corporation any delinquent income tax or any penalty, interest,	81
assessment, or other charge for the late payment or nonpayment of	82
income tax, or has failed to file any required income tax return,	83
report, or other related document for a prior tax period. The	84
granting of an extension for filing a municipal corporation income	85
tax return does not extend the last date for paying the tax	86
without penalty unless the municipal corporation grants an	87
extension of that date.	88

Section 2.  That existing section 718.05 of the Revised Code	89
is hereby repealed.	90

Section 3. The amendment by this act of section 718.05 of the	91
Revised Code applies to taxable years beginning on or after the	92
effective date of this act.	93