(a) Payment of Tax on Filing of Returns.
(1) The taxpayer making a return shall, at the time of filing thereof, pay to the Administrator the amount of taxes shown as due thereon, provided, however, that:
A. Where any portion of the tax so due shall have been deducted at the source pursuant to the provisions of this chapter; or
B. Where any portion of said tax shall have been paid by the taxpayer pursuant to the provisions of this chapter; or
(2) A taxpayer who has overpaid the amount of tax which the Village of Ashville is entitled under the provision of this chapter may have such overpayment applied against any subsequent liability hereunder, or at his election, indicated on the return, such overpayment (or any part thereof) shall be refunded, provided that no additional taxes or refunds of less than five dollars ($5.00) shall be collected or refunded.
(Ord. 2014-08. Passed 12-15-14.)
(b) Collection at Source.
(1) In accordance with rules and regulations prescribed by the Administrator, each employer within or doing business within the Village of Ashville shall deduct, at the time of the payment of such salary, wages, commissions or other compensation, the tax of one percent (1.0%) per annum of the gross salaries, wages, commissions or other compensation due by the said employer to said employee and shall, on or before the last day of each month, make a return and pay to the Administrator the amount of taxes so deducted during the previous month, provided, however, that if the amount of the tax so deducted by any employer in any one month is less than one hundred dollars ($100.00), the employer may defer the filing of a return and payment of the amount deducted until the last day of the month following the end of the calendar quarter in which such month occurred.
(2) Said returns shall be on a form or forms prescribed by or acceptable to the Administrator and shall be subject to the rules and regulations prescribed therefor by the Administrator. Such employer shall be liable for the payment of the tax required to be deducted and withheld whether or not such taxes have in fact, been withheld.
(3) Such employer in collecting said tax shall be deemed to hold the same until payment is made by such employer to the Village of Ashville as a trustee for the benefit of the Village of Ashville, and any such tax collected by such employer from his employees shall, until the same is paid to the Village of Ashville, be deemed a trust fund in the hands of such employer.
(4) No person shall be required to withhold the tax on wages or other compensation paid domestic servants employed by him exclusively in or about such person's residence, even though such residence is in the Village of Ashville, but such employee shall be subject to all of the requirements of this chapter. (Ord. 99-09. Passed 5-17-99.)
(5) An individual, association, C Corporation or other entity engaged in the business of construction work and who will perform construction work in the Village of Ashville shall obtain a Certificate of Registration, issued by the Village Income Tax Department, prior to beginning construction work. Failure to possess a valid Certificate shall be cause for suspension of work by the Village Administrator, Zoning Administrator and/or the Income Tax Department prior to the construction work commencing and/or during the performance of the construction work. Proof of possession of a valid certificate shall be necessary to commence or resume suspended construction work. The Certificate of Registration may be revoked by the Income Tax Department for failure by the contractor to remain current in the filing of the required tax documents, or failure to remain current in the required payment of taxes, and for failure to comply with Section 181.07
(b)(5) of the Codified Ordinances of the Village of Ashville. The contractor shall further agree to supply the Income Tax Department or Village designee with a list of subcontractor’s names, addresses, Social Security and/or Federal ID numbers, and a listing of service each subcontractor will perform, prior to, and upon completion of all and any construction work.
(c) Declarations of Income Collected at Source.
(1) Any person who anticipates any taxable income which is not subject to Section 181.03, or who engages in any business, profession, enterprise or activity subject to the tax imposed by Section 181.04 and anticipates a tax liability of one hundred dollars ($100.00) or more, shall file a declaration setting forth such estimated income or the estimated profits (loss) from such business activity, together with the estimated tax due thereon, if any. Provided, however, that if a person’s income is wholly from wages which the tax will be withheld and remitted to this Municipality in accordance with Section 181.07, such person need not file a declaration.
(2) If local tax is not automatically withheld from your pay and/or you owe tax of $100.00 or more, you are required to file a declaration of estimated tax and pay quarterly. The declaration is due the same time as your income tax return and the quarterly payments are due as follows:
(3) Any and all quarterly payments are due as follows:
• Calendar year taxpayers 1st quarter - April 15
2nd quarter - July 31
3rd quarter - October 31
4th quarter - January 31
• Fiscal Year Taxpayers 1st quarter - 15th day of the 4th month after the close of the fiscal period
2nd quarter - 15th day of the 6th month after the close of the fiscal period
3rd quarter - 15th day of the 9th month after the closet of the fiscal period
4th quarter - 15th day of the 12th month after the close of the fiscal period.
(Ord. 2008-09. Passed 12-1-08.)
(d) Filing of Declaration.
(1) The declaration required by this chapter shall be filed on or before April 30th of each year during the effective period set forth in this chapter or within four months of the date the taxpayer becomes subject to tax for the first time.
(2) Those taxpayers reporting on a fiscal year basis shall file a declaration with four months after the beginning of each fiscal year of period.
(e) Form of Declaration.
(1) The declaration required by this chapter shall be filed upon a form furnished by or obtainable from the Administrator.
(Ord. 2001-21. Passed 9-4-01.)
(2) The original declaration or any subsequent amendment thereof may be increased or decreased on or before any subsequent quarterly payment date as provided for herein.
(f) Payment to Accompany Declaration. Such declaration of estimated tax to be paid to the Village of Ashville shall be accompanied by a payment of at least 22 1/2% of the estimated annual tax liability by April 30th, 45% by July 31, 67 1/2% by October 31, and 90% by January 31 for individuals, 22 1/2% by the taxpayers federal return filing date, 45% by June 15th, 67 1/2% by September 15th, and 90% by December 15 for calendar year taxpayers that are not individuals; and 22 1/2% by the 15th day of the fourth month of the taxpayers taxable year, 45% by the 15th of the sixth month, 67 1/2% by the 15th of the ninth month, and 90% by the 15th day of the 12th month for fiscal year taxpayers that are not individuals.
(Ord. 2002-14. Passed 11-18-02.)
(g) Annual Return. On or before the last day of the fourth month of the year following that for which such declaration or amended declaration was filed, an annual return shall be filed and any balance which may be due the Village of Ashville shall be paid therewith in accordance with the provisions of this chapter. Provided, however, that any taxpayer may file, on or before the last day of the first month of the year following that for which such declaration or amended declaration was filed, an annual return and pay any balance due at such time in lieu of filing such declaration or any amended declaration, and in lieu of paying the final quarterly installment based upon a declaration or amended declaration of estimated tax.
(h) Extensions. The Administrator may extend the time of filing any return required, of making any payment or performing any other act required by this chapter for a period not to exceed six months beyond the original required date.
(Ord. 99-09. Passed 5-17-99; Ord. 2007-16. Passed 12-17-07.)