(A) All business entity returns for the preceding taxable year shall be made by April 15 of each year, except returns made on the basis of a fiscal year, which shall be made by the fifteenth day of the fourth month following the close of the fiscal year. Blank forms for returns shall be supplied by the city.
(B) Every business entity shall submit a copy of its Federal income tax return and all supporting statements and schedules at the time of filing its occupational license tax return with the city. Whenever, in the opinion of the city, it is necessary to examine the Federal income tax return of any business entity in order to audit the return, the city may compel the business entity to produce for inspection a copy of any statements and schedules in support thereof that have not been previously filed. The city may also require copies of reports of adjustments made by the Federal government.
(C) Every business entity subject to an occupational license tax governed by the provisions of this chapter shall keep records, render under oath statements, including but not limited to a sworn Affidavit regarding number, name and address of current and past employees and payroll amounts for each of same, and number, name and address of independent contractors with which such business entity has contracted with in the past or currently contracts with, make returns, and comply with rules as the city from time to time may prescribe. Whenever the city deems it necessary, the city may require a business entity, by notice served to the business entity, to make a return, complete city forms, provide the city with exact copies of tax returns and schedules. render statements under oath, including but not limited to a sworn Affidavit regarding number, name and address of current and past employees and payroll amounts for each of same, and number, name and address of independent contractors with which such business entity has contracted with for past services or is contracting with for current services, or keep records, as the city deems sufficient, to determine the tax liability of the business entity for itself and its employees, and for independent contractors with which such business entity has contracted with for past services, or is contracting with for current services.
(D) The city may require, for the purpose of ascertaining the correctness of any return or for the purposes of making an estimate of the taxable income of any business entity, the attendance of a representative of the business entity or of any other person having knowledge in the premises.
(E) The full amount of the unpaid tax payable by any business entity, as appears from the face of the return, shall be paid to the city at the time prescribed for filing the occupational license return, determined without regard to any extension of time for filing the return.
(Ord. 2008-08, passed 7-15-08; Am. Ord. 2019-1, passed 1-16-19)