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(a) Residents. When the taxable income of a resident of the City is subject to a municipal income tax in another municipality on the same income taxable under this chapter, such resident shall be allowed a credit of the amount of income tax paid on such taxable income to such other municipality, equal to one hundred percent (100%) of the amount charged by multiplying the lower of the tax rate of such other municipality or of the City by the taxable income earned or attributable to the municipality of employment or business activity. However, such credit shall not exceed one and one-half percent (1.50%) of the taxable income earned in or attributable to the municipality of employment or business activity. For purposes of this section, taxable income shall include the distributive share of net profits of a resident partner or owner of an unincorporated business activity.
(Ord. 22-94. Approved by Voters 5-3-94; Ord. 114-01. Approved by Voters 11-6-01; Res. R-27-07. Approved by Voters 11-6-07.)
(b) Nonresidents. When a nonresident of the City is subject to the tax imposed by this chapter and is also subject to tax on the same income in the municipality of his or her residence, he or she shall not be allowed any credit or claim of refund, nor will the City acknowledge or allow any claim for refund of any portion of such tax so levied.
(c) Filing for Credits. The credits provided for in subsection (a) hereof will not be allowed unless the same are claimed in a timely return or in a form acceptable to, and filed with, the Administrator. If a taxpayer fails, neglects or refuses to file such timely return or form, he or she shall not be entitled to such credit and shall be liable for the full amount of tax assessed by this chapter, together with such interest and penalties, both civil and criminal, as are prescribed in this chapter.
(Ord. 53-82. Passed 8-16-82.)
If any sentence, clause, section or part of this chapter, or any tax against any individual or any of the several groups specified in this chapter, is found to be unconstitutional, illegal or invalid, such unconstitutionality, illegality or invalidity shall affect only such sentence, clause, section or part of this chapter, or only such tax, and shall not affect or impair any of the remaining sentences, clauses, sections or parts of this chapter, or any other tax. It is hereby declared to be the intention of Council that this chapter would have been adopted had such unconstitutional, illegal or invalid sentence, clause, section or part thereof not been included in this chapter.
(Ord. 371-68. Passed 2-28-68.)
(a) This chapter shall continue effective insofar as the levy of taxes is concerned until revoked, and insofar as the collection of taxes levied by this chapter and the actions or proceedings for collecting any tax so levied or for enforcing any provision of this chapter are concerned, it shall continue effective until all of such taxes levied in the aforesaid period are fully paid and any and all suits and prosecutions for the collection of such taxes or for the punishment of violations of this chapter are fully terminated, subject to the limitations contained in Sections 880.24 through 880.26 and 880.35.
(Ord. 371-68. Passed 2-28-68.)
(a) In addition to interest as provided in Section 880.32, penalties based on the unpaid tax are hereby imposed as follows:
(1) For failure to pay taxes due, other than taxes withheld, ten percent per year, but not less than twenty-five dollars ($25.00);
(2) For failure to remit taxes withheld from employees, ten percent per month or fraction thereof, but the accumulated penalty shall not exceed fifty percent upon any unpaid balance and shall not be less than twenty-five dollars ($25.00).
(Ord. 78-80. Passed 11-24-80.)
(b) A penalty shall not be assessed on an additional tax assessment made by the Administrator when a return was filed in good faith and the tax paid thereon within the time prescribed by the Administrator. In the absence of fraud, neither penalty nor interest shall be assessed on any additional tax assessment resulting from a Federal audit, provided that an amended return is filed and the additional tax is paid within three months after final determination of the Federal tax liability.
(Ord. 371-68. Passed 2-28-68.)
No person shall:
(a) Fail, neglect or refuse to make any return or declaration required by this chapter;
(b) Make any incomplete, false or fraudulent return;
(c) Intentionally or willfully fail, neglect or refuse to pay the tax, penalties or interest imposed by this chapter;
(d) Fail, neglect or refuse to withhold the tax from his or her employees or to remit such withholding to the Administrator;
(e) Refuse to permit the Administrator or any duly authorized agent or employee of the Administrator to examine his or her books, records, papers and Federal Income Tax Returns relating to the income or net profits of a taxpayer;
(f) Fail to appear before the Administrator and to produce his or her books, records, papers or Federal Income Tax Returns relating to the income or net profits of a taxpayer, upon order or subpoena of the Administrator;
(g) Refuse to disclose to the Administrator any information with respect to the income or net profits of a taxpayer;
(h) Fail to comply with any of the provisions of this chapter or any order or subpoena of the Administrator authorized by this chapter;
(i) Give an employer false information as to his or her true name, correct social security number and residence address, or fail to promptly notify an employer of any change in his or her residence address and the date thereof;
(j) Fail to use ordinary diligence in maintaining proper records of employees' residence addresses, total wages paid and tax withheld, or knowingly give the Administrator false information; or
(k) Attempt to do anything whatever to avoid the payment of the whole or any part of the tax, penalties or interest imposed by this chapter.
(Ord. 5-85. Passed 4-22-85.)
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