(a) (1) Each taxpayer shall, whether or not a tax be 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 a return is made for a fiscal year or other period different from the calendar year, the return shall be filed within four months from the end of such fiscal year or period.
(Ord. 37-1984. Passed 10-10-84; Ord. 4-2005. Passed 1-12-05.)
(2) Any person who has no income need not file an annual return. Any person who has exempt income must file a return and declare to the Administrator the nature of his exemption. Any person who has taxable income must file a tax return with the Tax Administrator.
(Ord. 58-1984. Passed 12-12-84.)
(b) 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 ordinary, reasonable, and necessary expenses incurred in the acquisition of such gross income earned during the preceding year and subject to the 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.
(c) The Administrator may extend the time for filing of the annual return upon 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. The Administrator may require a tentative return, accompanied by payment of the amount of tax shown to be due thereon 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.
The extension request may be made by filing a copy of the taxpayer’s request for a federal filing extension, or by filing a written request. The Village of Boston Heights Tax Administrator may deny the extension if the taxpayer’s income tax account with the Village of Boston Heights is delinquent in any way.
(d) (1) 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 shall have been deducted at the course pursuant to the provisions of Section 183.06 or where any portion of the tax shall have been paid by the taxpayer pursuant to the provisions of Section 183.07, or where an income tax has been paid to another municipality, credit for the amount so deducted or paid or credit to the extent provided for in Section 183.14, 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 the return.
(2) A taxpayer who has overpaid the amount of tax to which the Village is entitled under the provisions of this chapter may have such overpayment applied against any subsequent liability hereunder or, at his election indicated on the return, such overpayment (or part thereof) shall be refunded, provided that no additional taxes or refunds of less than one dollar ($1.00) shall be collected or refunded.
(e) (1) Where necessary an amended return must be filed in order to report additional income and pay any additional tax due, or claim a refund of a tax overpaid, subject to the requirements and/or limitations contained in Sections 183.11 and 183.14. Such amended returns shall be on a form obtainable on request from the Administrator. A taxpayer may not change the method of accounting or apportionment 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 tax liability to the Village, such taxpayer shall make and file an amended return showing income subject to the income tax of the Village based upon such final determination of federal tax liability, and pay any additional tax shown due thereon or make claim for refund of any overpayment.
(Ord. 4-1982. Passed 2-10-82; Ord. 4-2005. Passed 1-12-05.)