(a) On or before April 15th of each year, every taxpayer, eighteen (18) years of age and older, subject to the provisions of Section 185.02(a) to (i) of the Ordinance shall, except hereinafter provided, make and file with the City Income Tax Administrator a City tax return on a form prescribed by and acceptable to the City Income Tax Administrator, whether or not tax is due. When the return is made for a fiscal year or other period different from the calendar year, the return shall be filed on or before the fifteenth (15th) day of the fourth (4th) month following the end of such fiscal year or period.
(1) The annual withholding statement of an employer or employers, showing the amount of tax deducted by said employer or employers from the qualifying wages, commissions, other compensation and other taxable income of a nonresident employee, and paid by him or them to the City Income Tax Administrator may be accepted as the return required of a nonresident employee whose sole income, subject to tax under the Ordinance, is such qualifying wages, commissions, other compensation and other taxable income.
(2) Any resident individual eighteen (18) years of age and older who is permanently disabled or retired and has no income subject to the City Income Tax may, with the approval of the City Income Tax Administrator, file a form prescribed by the City Income Tax Administrator stating that he has no income subject to the City Income Tax and state a return shall be filed upon any change to his situation that would necessitate the filing of such a return.
(b) A husband and wife may file either separate returns or a joint return for City purposes, even though one of the spouses has neither taxable income nor deductions included on the City return regardless of whether their federal and state returns were filed separately or jointly. If a joint City return is made, the tax shall be computed on the aggregate taxable income and the liability with the respect to the tax shall be joint and several.
(c) The return shall be filed with the City Income Tax Administrator on a form or forms furnished by or obtainable upon the request from the City Income Tax Administrator, or on a generic form if the generic form, when completed and filed, contains all of the information required to be submitted with the City’s prescribed return and if the taxpayer or return preparer filing the generic form otherwise complies with all of the applicable provisions provided in the Ordinance and herein.
(d) Consolidated Returns.
(1) A consolidated return may be filed by a group of corporations, who are affiliated through stock ownership, if that affiliated group filed for the same tax period a consolidated return for federal income tax purposes pursuant to section 1501 of the Internal Revenue Code. A consolidated return must include all companies that are so affiliated.
(2) Once a consolidated return has been filed for any taxable year, consolidated returns shall continue to be filed in subsequent years unless the taxpayer files a written request to discontinue the filing of consolidated returns and said request is approved by the City Income Tax Administrator.
(e) The return shall set forth:
(1) The aggregate amounts of qualifying wages, commissions, other compensation received, allocated, apportioned or set aside, other income defined by statute as taxable, and gross income from any business, profession or other activity, less allowable expenses incurred in the acquisition of such gross income earned during the preceding year and subject to said tax; and
(2) The amount of the tax imposed by the Ordinance and herein on such earnings and profits; and
(3) Such other pertinent statements, information returns, copies of the federal or state tax returns and/or schedules, or other information as the City Income Tax Administrator may require.
(f) Extensions.
(1) Any taxpayer that has requested an extension for filing a federal income tax return may request an extension for the filing of a City Income Tax Return by filing a copy of the taxpayer’s federal extension request with the City Income Tax Department. Any taxpayer not required to file a federal income tax return may request an extension for filing a City Income Tax Return in writing. The request for extension must be filed on or before the original due date for the annual return. If the request is granted, the extended due date of the City Income Tax Return shall be the last day of the month following the month to which the due date of the federal income tax return has been extended.
(2) The City Income Tax Administrator may deny a taxpayer’s request for extension if the taxpayer:
A. Fails to timely file the request; or
B. Fails to file a copy of the federal extension request (if applicable); or
C. Owes the City any delinquent income tax, penalty, interest or other charge for the late payment or nonpayment of income tax; or
D. Has failed to file any required income tax return, report, or other related document for a prior tax period.
(3) The granting of an extension for filing a City Income Tax Return does not extend the due date as provided in this chapter for the payment of the tax; hence, penalty and interest may apply to any unpaid tax during the period of extension at the rate set out by Section 185.07 of the Ordinance. No penalty and interest shall be assessed in those cases where either 90% of the tax due or 100% of the prior tax year’s liability has been paid on or by the original due date.
(g) Payments with Returns.
(1) The taxpayer making a return shall, at the time of the filing thereof, pay to the City Income Tax Administrator the amount of taxes shown as due. However, credit shall be allowed for:
A. Any portion of the tax so due, which shall have been deducted at the source pursuant to the provisions of Section 187.15; and
B. Any portion of said tax, which shall have been paid by the taxpayer pursuant to the provisions of Section 187.19; and
C. Credit to the extent allowed by Section 185.04 of the Ordinance for tax paid to another municipality.
(2) Subject to the provisions contained in Section 187.22 if a proper refund is called for on a City Income Tax Return, it shall be paid within ninety (90) days of the filing date of the return or its due date, whichever is later, or interest at the “going rate” will be paid on said refund.
(3) As to the matter of final amounts due or overpaid, any amount under $2.01 need not be remitted if owed, nor will these amounts be refunded or credited if overpaid.
(h) Information returns, schedules and statements required to support tax returns which are incomplete without such information shall be filed within the time limits set forth for the filing of tax returns and the failure to file such information returns, schedules and statements shall be a violation of these Rules and Regulations. Provided, however, that the taxpayer shall have fifteen (15) days after notification by the City Income Tax Administrator or duly authorized representative, to file the items provided by this paragraph.
(Res. 240-2003. Passed 12-30-03.)