(A) Each taxpayer, except as herein provided, shall, whether or not a tax be due thereon, make and file a return on or before April 30, of the year following the effective date of this subchapter, and on or before April 30 of each year thereafter. When the 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. Any employee whose sole income, subject to tax under this subchapter, is salary, wages, commissions or other compensation withheld at the source, need not file a return.
(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 ordinary, reasonable and necessary expenses incurred in the acquisition of such gross income earned during the preceding year and subject to said tax;
(2) The amount of the tax imposed by this subchapter 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 the 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 in those cases in which the return is filed and the final tax paid within the period as extended.
(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 source pursuant to the provisions of § 36.054, or where an income tax has been paid to another municipality, credit for the amount so paid in accordance with § 36.062, 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 said return.
(2) A taxpayer who has overpaid the amount of tax to which this municipality is entitled under the provisions of this subchapter may have such overpayment applied against any subsequent liability hereunder or, at his or her election indicated on the return, such overpayment (or part thereof) shall be refunded, provided that no additional taxes or refunds of less than $1 shall be collected or refunded.
(E) Amended returns:
(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 tax overpaid, subject to the requirements and/or limitations contained in §§ 36.062 and 36.999. 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 this municipality, such taxpayer shall make and file an amended return showing income subject to the tax of this municipality 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. 538, passed 12-7-1953; Ord. 11-1963, passed 10-21-1963; Ord. 7-1968, passed 3-4-1968; Ord. 13-1968, passed 6-3-1968; Ord. 14-1973, passed 3-19-1973) Penalty, see § 36.999