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(Ord. 2006-6. Passed 2-13-06.)
(b) Those taxpayers reporting on a fiscal year basis shall file a declaration within four (4) months after the beginning of each fiscal year or period.
(c) The Administrator may extend the time for filing any declaration required under this Section 181.073, making any payment accompanying such declaration required under Section 181.075 of this chapter, or performing any other act, which is required by the provisions of Section 181.072 through Section 181.076, inclusive, for a period of not to exceed six (6) months beyond the original required date upon the request of the taxpayer, if such request is filed no later than the latest date on which such filing, such payment or such other action may be done or made.
(Ord. 2001-36. Passed 9-10-01.)
(a) The declaration required by Section 181.072 shall be filed upon a form furnished by, obtainable from, or on a generic form acceptable to the Administrator, provided, however, credit shall be taken for City of Brooklyn tax to be withheld from any portion of such income. In accordance with the provisions of Section 181.10 hereof, credit may be taken for tax to be paid to or to be withheld and remitted to another taxing municipality.
(b) The original declaration (or any subsequent amendment thereof) may be increased or decreased on or before any subsequent quarterly payment date as provided for herein.
(c) Each person engaged in any transient business, profession, enterprise or activity subject to the tax imposed by Section 181.03 may be required to immediately file a declaration of estimated income and pay the estimated tax due thereon prior to the issuance of any permits or licenses by the City of Brooklyn or the execution of any rental agreement for the use of property of the City of Brooklyn for an event that will give rise to income subject to the tax imposed by Section 181.03.
(Ord. 2001-36. Passed 9-10-01.)
Such declaration of estimated tax to be paid to the City of Brooklyn shall be accompanied by a payment of at least one-fourth (l/4) of the estimated annual tax and at least a similar amount shall be paid on or before the last day of the sixth, ninth and twelfth months after the beginning of the taxable year; provided, however, that in case an amended declaration has been filed, the unpaid balance shown due thereon shall be paid in equal installments on or before the remaining payment dates applicable to the payment of such estimated tax.
(Ord. 2001-36. Passed 9-10-01.)
On or before April 15 of the year following that for which such declaration or amended declaration was filed, an annual return shall be filed in accordance with the provisions of Section 181.06 hereof, and any balance which may be due the City of Brooklyn shall be paid therewith in accordance with the provisions of Section 181.07 hereof. Should April 15 fall on a Saturday, Sunday or legal holiday, the return shall be due the next business day. However, any taxpayer may file, on or before the last day of the first month of the year following that for which such declaration or amended declaration was filed, an annual return and pay any balance due at such time, in lieu of filing a declaration or amended declaration, and in lieu of paying the final quarterly installment based upon a declaration or amended declaration of estimated tax.
(Ord. 2008-34. Passed 4-28-08.)
If any amount of the tax imposed by this chapter, including all taxes withheld or required to be withheld by employers and all installments of estimated taxes required to be paid, is not paid on or before the last date prescribed for payment, interest in the amount of one percent (1%) per month or fraction thereof shall immediately become due on such amount.
(Ord. 2008-16. Passed 3-10-08.)
In addition to interest as provided in Section 181.08 hereof, penalties based on the unpaid tax are hereby imposed as follows:
(a) For failure to pay taxes due on or before the last date prescribed in this chapter for payment -- other than taxes withheld; two percent (2%) per month or fraction thereof or thirty-five dollars ($35.00), whichever is greater, not to exceed fifty percent (50%) of the amount of taxes not paid.
(b) For failure to remit taxes withheld from employees on or before the last date prescribed in this chapter for payment; four percent (4%) per month or fraction thereof, not to exceed fifty percent (50%) of the amount of taxes not remitted.
(c) If the sum of the amounts of quarterly installment payments made for the current tax year totals less than eighty (80%) of the amount of tax due for such year, as shown by the annual return, a penalty of twenty-five dollars ($25.00) shall be assessed; provided, however, that no such penalty shall be assessed if the amount of quarterly installment payments made for such current tax year is equal to or greater than amount of the tax due for the immediately preceding tax year.
(Ord. 2001-36. Passed 9-10-01.)
A penalty shall not be assessed on an additional tax assessment made by the Administrator when a return has been filed in good faith and the tax paid thereof within the time prescribed by the Administrator; and provided further, that, in the absence of fraud, neither penalty nor interest shall be assessed on any additional tax assessment resulting from a federal audit, providing an amended return is filed and the additional tax is paid within three (3) months after a final determination of the federal tax liability.
(Ord. 2001-36. Passed 9-10-01.)
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