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(127th General Assembly)
(Substitute House Bill Number 224)
AN ACT
To amend section 718.05 of the Revised Code to
specify that the municipal income tax annual
return filing date shall not be
earlier than the
federal income tax filing date,
to allow return
preparers to use facsimile
signatures on returns,
and to permit taxpayers to
authorize return
preparers to communicate directly
with municipal
tax administrators.
Be it enacted by the General Assembly of the State of Ohio:
SECTION 1. That section 718.05 of the Revised Code be
amended to read as follows:
Sec. 718.05. (A) As used in this section:
(1) "Generic form" means an electronic or paper form designed
for
reporting estimated municipal income taxes and annual
municipal income tax
liability or for filing a refund claim
that
is not prescribed by a particular municipal corporation for the
reporting of that municipal corporation's tax on income.
(2) "Return preparer" means any person other than a taxpayer
that
is authorized by a taxpayer to complete or file an income
tax
return, report, or other document for or on behalf of the
taxpayer.
(B) A Except as otherwise provided in division (D) of this
section or section 718.051 of the Revised Code, a
municipal
corporation
shall not
require a taxpayer to
file
an annual
income tax
return or
report prior to on any date before the
filing date for
the
corresponding tax reporting period as
prescribed for such
a
taxpayer under the Internal Revenue Code.
For taxable years
beginning after 2003, except as otherwise
provided in section
718.051 of the Revised Code and division (D)
of this section, a municipal
corporation shall not require a
taxpayer to file an annual
income tax return or report on any
date other than the fifteenth
day of the fourth month following
the end of the taxpayer's
taxable year.
(C)(1) On and after January 1, 2001, any municipal
corporation that
requires taxpayers to file income tax returns,
reports, or other
documents shall accept for filing a generic form
of such a return,
report, or document if the generic form, once
completed and filed,
contains all of the information required to
be submitted with the
municipal corporation's prescribed returns,
reports, or documents,
and if the taxpayer or return preparer
filing the generic form
otherwise complies with rules or
ordinances of the municipal
corporation governing the filing of
returns, reports, or
documents.
(2) Any municipal corporation that requires taxpayers to file
income tax returns, reports, or other documents requiring the
signature of a return preparer shall accept a facsimile of such a
signature in lieu of a manual signature.
(3) On any annual municipal income tax return, a box or other
space shall be included whereby a taxpayer may elect to authorize
a return preparer to communicate with the tax administrator about
matters pertaining to the return. The return or instructions
accompanying the return shall indicate that, by making the
election, the taxpayer authorizes the tax administrator to contact
the return preparer concerning questions that arise during the
processing of the return and authorizes the return preparer only
to provide the administrator with information that is missing from
the return, to contact the administrator for information about the
processing of the return or the status of the taxpayer's refund or
payments, and to respond to notices about mathematical errors,
offsets, or return preparation that the taxpayer has received from
the administrator and has shown to the return preparer.
(D) Except as otherwise provided in section 718.051 of the
Revised Code, beginning January 1, 2001, any taxpayer that has
requested an extension for
filing a federal income tax return may
request an extension for
the filing of a municipal income tax
return. The taxpayer shall
make the request by filing a copy of
the taxpayer's request for a
federal filing extension with the
individual or office charged
with the administration of the
municipal income tax. The request
for extension shall be filed not
later than the last day for
filing the municipal income tax return
as prescribed by ordinance
or rule of the municipal corporation
and division (B) of this section. A municipal corporation
shall
grant such a request for extension filed before January 1, 2004,
for a period not less
than the period of the federal extension
request. For taxable years beginning after 2003, the 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. A municipal
corporation may deny a taxpayer's request for extension only if
the taxpayer fails to timely file the request, fails to file a
copy of the request for the federal extension, owes the
municipal
corporation any delinquent income tax or any penalty,
interest,
assessment, or other charge for the late payment or
nonpayment of
income tax, or has failed to file any required income tax
return,
report, or
other related document for a prior tax period. The
granting of an extension
for filing
a municipal corporation income
tax return does not extend the last
date for paying the tax
without penalty unless the municipal
corporation grants an
extension of that date.
SECTION 2. That existing section 718.05 of the Revised Code
is hereby repealed.
SECTION 3. The amendment by this act of section 718.05 of the
Revised Code applies to taxable years beginning on or after the
effective date of this act.
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