(a) 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 Section 181.071 hereof, or where any portion of said tax shall have been paid by the taxpayer pursuant to the provisions of Section 181.072 hereof, or where an income tax has been paid on the same income to another municipality, credit for the amount so paid in accordance with Section 181.10 hereof, 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.
(b) A taxpayer who has overpaid the amount of tax to which the City of Brooklyn is entitled under the provisions of this chapter may have such over payment 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.
(c) Each manager shall be jointly and severally personally liable to the City of Brooklyn to the extent of the amount of tax due, plus interest and penalty, if any, for failure to file the employer's return or to pay the employer's tax, interest and penalty as required under this chapter. No change in structure by an employer, including a fundamental change, discharges each of its managers from the joint and several personal liability of this subsection for the employer's or manager's failure to file the employer's return or to pay the employer's tax, interest and penalty as required under this chapter.
(Ord. 2001-36. Passed 9-10-01.)