(a) Council hereby directs that each taxpayer except as herein provided, shall, whether or not a tax is due thereon, make and file a return on or before April 15 of the year following the effective date of this chapter, and on or before April 15 of each year thereafter. When the return is made for a fiscal year or other period different from the calendar year, the return shall be filed within 105 days from the end of such fiscal year or period. This method of filing, termed "universal filing", shall be in effect until such time as Council provides otherwise, subject to the exception set forth in subsection (f) hereof. If directed by Council, the Tax Administrator is authorized to provide by regulation that the return of an employer showing the amount of tax deducted by such employer from the salaries, income, wages, commissions or other compensation of an employee, and paid by him to the Tax Administrator, may be accepted as the return required of any employee whose whole income, subject to tax under this chapter is such salary, wages, commissions or other compensation.
The return shall be filed with the Administrator on a form or forms furnished by or obtainable upon request from the Administrator setting forth:
(1) The aggregate amounts of salaries, wages, commissions and other compensation earned and gross income from the business, profession or other activity, less allowable expenses incurred in the acquisition of such gross income earned during the preceding year and subject to such tax;
(2) The amount of the tax imposed by this chapter on such earnings and profits; and
(3) Such other pertinent statements, information returns or other information as the Administrator may require.
(b) The Administrator may extend the time for filing of the annual return upon the request of the taxpayer for a period of not to exceed six months, or one month beyond any extension requested of or granted by the Internal Revenue Service for the filing of the federal income tax return. A tentative return, accompanied by payment of the amount of tax shown to be due shall be filed by the date the return is normally due. No penalty shall be assessed in those cases in which the return is filed and the final tax paid within the period as extended, but interest at the rate of twelve percent (12%) per annum as imposed under Section 181.10 shall be assessed on the tax due.
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 Administrator. The request for extension shall be filed not later than the last day for filing, the municipal income tax return as prescribed in this chapter. The Municipality shall grant such a request for extension for a period not less than the period of the federal extension request. The Municipality 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 Municipality 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 income tax return does not extend the last date for paying the tax without penalty unless the Municipality grants an extension of that date.
(c) The taxpayer making a return shall, at the time of the filing thereof, pay to the Administrator the amount of taxes shown as due thereon; provided, however, that where any portion of the tax so due is deducted at the source pursuant to the provisions of Section 181.06, or where any portion of such tax is paid by the taxpayer pursuant to the provisions of Section 181.07, or where an income tax has been paid to another municipality, credit for the amount so paid in accordance with Sections 181.06, 181.07 and 181.14 hereof, shall be deducted from the amount shown to be due and only the balance, if any, shall be due and payable at the time of filing and return.
(d) A taxpayer who has overpaid the amount of tax to which the City of Alliance is entitled under the provisions of this chapter may have such overpayment applied against any subsequent liability hereunder or, at his election indicated on he return, such overpayment (or part thereof) shall be refunded, provided, however, that no additional taxes or refunds of less than one dollar ($1.00) shall be collected or refunded.
(e) All individuals, businesses, employers, brokers or others doing business who engage persons, either on a commission basis, or as independent contractors, and are not subject to withholding shall indicate the total amount of earnings, payment, commission and bonuses to such as are residents of the City of Alliance, or who do business in the City of Alliance, supported by form(s) 1099A attached, providing the same information as is required on Federal Form 1099.
(f) Retirees having no taxable income for municipal income tax purposes shall be exempt from these filing requirements and any subsequent penalties upon the filing of a registration form with the Tax Administrator in the manner prescribed. Such registration shall be in effect until that time in which the retiree registrant received taxable income for municipal income tax purposes, at which time the retiree shall be required to comply with the provisions of this chapter, including the filing requirements.
(g) Amended returns:
(1) Where necessary, an amended return shall be filed in order to report additional income and pay any additional tax due, or claim a refund of tax overpaid, subject to the requirements and/or limitations contained in Sections 181.11 and 181.14. Such amended returns shall be on a form obtainable on request from the Income Tax Administrator. A taxpayer may not change the method of accounting or appointment of net profits after the due date for filing the original return.
(2) Within three months from the final determination of any federal tax liability affecting the taxpayer's City of Alliance tax liability, such taxpayer shall make and file an amended City of Alliance return showing income subject to the City of Alliance tax based upon such final determination of federal tax liability, and pay any additional tax shown due thereon or make a claim for refund of any overpayment.
(h) No refund shall be allowed unless a written request is presented to the Administrator within three years of the date the taxes were due.
(i) When the taxpayer's tax return indicates that a refund is due and a refund is not issued within 180 days after the Tax Administrator has received proper verification and substantiation as to the validity of the refund claim, interest at the rate of six percent (6%) per annum shall be paid on the amount to be refunded after the date shown validating return.
(j) Information returns, schedules and statements required to support tax returns which are incomplete shall be filed within the limits set forth for the filing of the tax returns and the failure to file such information returns, schedules and statements shall be deemed to be a violation. However, the taxpayer shall have ten days after notification by the Administrator to file the items required by this section.
(Ord. 04-07. Passed 5-21-07.)