Ohio Code 718.051 – Filings by business or profession; estimated return; extension
(A) Any taxpayer subject to municipal income taxation with respect to the taxpayer’s net profit from a business or profession may file any municipal income tax return, estimated municipal income tax return, or extension for filing a municipal income tax return, and may make payment of amounts shown to be due on such returns, by using the Ohio business gateway.
Terms Used In Ohio Code 718.051
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- Audit: means the examination of a person or the inspection of the books, records, memoranda, or accounts of a person for the purpose of determining liability for a municipal income tax. See Ohio Code 718.01
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- Employer: means a person that is an employer for federal income tax purposes. See Ohio Code 718.01
- Income: means the following:
(1)(a) For residents, all income, salaries, qualifying wages, commissions, and other compensation from whatever source earned or received by the resident, including the resident's distributive share of the net profit of pass-through entities owned directly or indirectly by the resident and any net profit of the resident, except as provided in division (D)(5) of this section. See Ohio Code 718.01
- Municipal corporation: includes a joint economic development district or joint economic development zone that levies an income tax under section 715. See Ohio Code 718.01
- Ohio business gateway: means the online computer network system, created under section 125. See Ohio Code 718.01
- Other payer: includes casino operators and video lottery terminal sales agents. See Ohio Code 718.01
- Qualifying wages: means wages, as defined in section 3121(a) of the Internal Revenue Code, without regard to any wage limitations, adjusted as follows:
(1) Deduct the following amounts:
(a) Any amount included in wages if the amount constitutes compensation attributable to a plan or program described in section 125 of the Internal Revenue Code. See Ohio Code 718.01
- state: means the state of Ohio. See Ohio Code 1.59
- Tax commissioner: means the tax commissioner appointed under section 121. See Ohio Code 718.01
- Taxpayer: means a person subject to a tax levied on income by a municipal corporation in accordance with this chapter. See Ohio Code 718.01
(B) Any employer, agent of an employer, or other payer may report the amount of municipal income tax withheld from qualifying wages, and may make remittance of such amounts, by using the Ohio business gateway.
(C) Nothing in this section affects the due dates for filing employer withholding tax returns.
(D) No municipal corporation shall be required to pay any fee or charge for the operation or maintenance of the Ohio business gateway.
(E) The use of the Ohio business gateway by municipal corporations, taxpayers, or other persons pursuant to this section does not affect the legal rights of municipalities or taxpayers as otherwise permitted by law. This state shall not be a party to the administration of municipal income taxes or to an appeal of a municipal income tax matter, except as otherwise specifically provided by law.
(F)(1) The tax commissioner shall adopt rules establishing:
(a) The format of documents to be used by taxpayers to file returns and make payments through the Ohio business gateway; and
(b) The information taxpayers must submit when filing municipal income tax returns through the Ohio business gateway.
The commissioner shall not adopt rules under this division that conflict with the requirements of section 718.05 of the Revised Code.
(2) The commissioner shall consult with the Ohio business gateway steering committee before adopting the rules described in division (F)(1) of this section.
(G) Nothing in this section shall be construed as limiting or removing the authority of any municipal corporation to administer, audit, and enforce the provisions of its municipal income tax.