(a) The return shall be filed with the Administrator on a form or forms furnished by or obtainable upon request from such Administrator, setting forth:
(1) The aggregate amounts of salaries, wages, commissions and other compensation earned and gross income from business, profession or other activity, less allowable expenses incurred in the acquisition of such gross income earned during the preceding year and subject to said tax;
(2) The amount of tax imposed by this Title on such earnings and profits; and
(3) Such other pertinent statements, information returns, or other information as the Administrator may require.
(4) Federal Schedule A – Itemized deductions cannot offset any taxable income, unless an employee’s business allowance is included in gross income, then an employee’s business deduction is allowed up to the amount included in gross income.
(b) The City will accept for filing a generic form of such a return, report, or document if the generic form, once completed and filed, contains all of the information required to be submitted with the City’s prescribed returns, reports, or documents, and if the taxpayer or return preparer filing the generic form otherwise complies with rules or ordinances of the City governing the filing of returns, reports, or documents.
(Ord. 7464-02. Passed 5-6-02.)
(c) For purposes of this Section 167.03, the following terms have the following meanings:
(1) “Generic form” means an electronic or paper form designed for reporting estimated municipal income taxes and annual municipal income tax liability, or for filing a refund claim, that is not prescribed by the City for the reporting of the City’s tax on income.
(Ord. 7683-05. Passed 2-7-05.)
(2) “Return preparer” means any person other than a taxpayer that is authorized by a taxpayer to complete or file an income tax return, report, or other document for or on behalf of the taxpayer.
(Ord. 7464-02. Passed 5-6-02.)