(a) The taxpayer making a return shall, at the time of the filing thereof, pay to the Director of the Department of Taxation 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 1713.02 hereof, or where any portion of such tax shall have been paid by the taxpayer pursuant to the provisions of Section 1713.03 hereof, or where an income tax has been paid to another municipality, credit for the amount so paid in accordance with Chapter 1719, 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 such return.
(Ord. 4708-1974. Passed 12-3-74.)
(b) At the time of filing a taxpayer who has overpaid the amount of tax to which the City is entitled under the provisions of this Title shall have such overpayment initially applied against any existing liability, and/or against any subsequent liability hereunder or, at his, her or its election indicated on the return, such overpayment (or part thereof) shall be refunded in accordance with the rules and regulations, provided that no single amount of less than five dollars ($5.00) shall be collected or refunded. Upon an account balance exceeding the five dollar ($5.00) limitation, the total liability shall be collectible and the overpayment amount subject to refund, pursuant to statutory restrictions. No refunds are allowable when there is an existing liability and/or delinquency on any of the taxpayer's associated tax accounts, or the taxpayer has failed to file any required tax return, report or other related document for a prior tax period on any of the taxpayer's associated accounts.
(Ord. 8750-2000. Passed 12-5-00; Ord. 9238-2005. Passed 9-20-05.)
(c) If any employer which is liable for tax obligations imposed by this Title undergoes a fundamental change, then the employer and its manager shall be liable for taxes due up to the date of the fundamental change. Taxes and final tax returns shall be due immediately after the fundamental change. Any successor employer shall withhold from any purchase price that the successor owes to the predecessor an amount sufficient to pay all unpaid taxes, interest and penalty which the predecessor employer owes pursuant to this Title. The successor employer shall make such withholding until such time that the predecessor employer has paid such taxes, interest and penalties. If the successor fails to withhold such amount, then the successor and, in a personal manner, the successor's manager shall be jointly and severally liable for the payment of such taxes, interest and penalty.
(Ord. 6759-1985. Passed 9-17-85; Ord. 7905-1993. Passed 1-4-94.)