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In a form satisfactory to the City Income Tax Administrator there shall be submitted with each return filed by a taxpayer subject to the Federal Income Tax, a reconciliation between the amount shown in the return filed with the City Income Tax Administrator and the income reported to the Federal Internal Revenue Service.
If as a result of a change made in income by the Federal Internal Revenue Service, or by a judicial decision, an additional amount will result as owing to the City of Bucyrus, a report of such change shall be filed by the taxpayer within thirty (30) days after the receipt of the final notice of such change from the Federal Authorities or after final decisions of a Court adjudicating any such Federal Income Tax liability.
If such decision or decisions result in a lessening of tax, a refund may be applied for within a three (3) year period from the later of the filing date or date of notice of reduction by authorities.
(Res. 240-2003. Passed 12-30-03.)
(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.)
(a) It is the duty of each employer within, or doing business within, the City who employs one or more persons on a salary, wage, commission or other compensation basis to deduct when such salary, wage, commission or other compensation is paid, allocated, apportioned or set aside, the tax of one (1) percent plus any additional tax of limited duration imposed by ordinance or resolution of the qualifying wages due by such employer to such employee. The tax shall be deducted by the employer from:
(1) All qualifying wages paid to employees who are non-residents of the City of Bucyrus for services rendered, work performed, or other activities engaged in to earn such qualifying wages within the City of Bucyrus; and
(2) All qualifying wages paid to employees who are residents of the City of Bucyrus, regardless of the place where the services are rendered, unless said services are rendered in another municipality levying a tax and the employer is required to withhold tax from said wages for that municipality. In which case, the employer shall withhold and remit tax to the City of Bucyrus for only the difference, if any, between the tax imposed by such other taxing municipality and the tax imposed by the Ordinance on said qualifying wages.
(b) An employer is not required to make any withholding with respect to an individual’s disqualifying disposition of an incentive stock option if, at the time of the disqualifying disposition, the individual is not an employee of the corporation with respect to whose stock has been issued.
(c) The mere fact that the tax is not withheld will not relieve the employee of the responsibility of filing a return and paying the tax on the compensation received. The failure of an employer to remit to the City the tax withheld relieves the employee from liability for that tax unless the employee colluded with the employer in connection with the failure to remit the tax withheld.
(d) Commissions and fees paid to professional persons, brokers, and others who are independent contractors and not employees of the payor, are not subject to withholding or collection of the tax at the source. Such taxpayers must in all instances file returns and pay tax pursuant to the provisions of Section 185.02 of the Ordinance. (See Sections 187.05 and 187.06).
(e) Where a non-resident employee receives compensation for personal services rendered or performed partly within and partly without the City of Bucyrus, the withholding employer shall withhold and remit from that portion of the compensation which was earned within the City of Bucyrus, in accordance with the following rules of apportionment, income tax of one (1) percent plus any additional tax of limited duration imposed by ordinance or resolution of said compensation:
(1) If the non-resident is a salesperson, agent, or other employee whose compensation on the basis of commission depends directly on the volume of business transacted by said non-resident, the deducting and withholding shall attach to the portion of the entire compensation which the value of business transacted by said non-resident within the City of Bucyrus bears to the total volume of business transacted by said non-resident within and outside the City of Bucyrus.
(2) The deducting and withholding of personal service compensation of all other employees (including officers of corporations) shall attach to the portion of the personal service compensation of such employee which the total number of working days employed within the City of Bucyrus bears to the total number of working days employed within and outside the City of Bucyrus.
(3) If it is impossible to apportion the earnings as provided above because of the peculiar nature of the service of the employee, or the unusual basis of compensation, apportionment shall be made in accordance with the facts and the tax deducted and withheld accordingly.
(4) The occasional entry into the City of Bucyrus of a non-resident employee who performs the duties for which he is employed entirely outside the City of Bucyrus, but enters the City for the purpose of reporting, receiving instructions, accounting, etc., incidental to his duties outside the City shall not be deemed to take such employee out of the class of those rendered their services entirely outside the City of Bucyrus.
(f) An employer shall withhold the tax on the full amount of any advances made to an employee on account of commissions (whether by way of drawing account or otherwise - but see subsection (g) below) where such advances are in excess of commissions earned.
(g) An employer required to withhold the tax on compensation paid to an employee shall, in determining the amount on which the tax is to be withheld, ignore any amount allowed and paid by the employer to the employee for expense necessarily and actually incurred by the employee in the actual performance of his services, provided, that such expense must be of the kind and in the amount recognized as deductible for Federal Income Tax purposes.
(Res. 240-2003. Passed 12-30-03.)
(a) The deduction from salaries, wages and other compensation required to be made by employers are to begin with compensation earned on and after January 1, 2004. The first return and payment required to be made on account of such deduction shall be made, filed and paid to the City Income Tax Administrator on or before April 30, 2004.
(b) Each employer within the City of Bucyrus who employs one or more persons on a salary, wage, commission, or other compensation basis shall deduct at the time of the payment of such salary, wage, commission, or other compensation, the tax of one (1) percent plus any other tax of limited duration imposed by ordinance or resolution of qualifying wages due by the said employer to the said employee and shall make a return and pay to the City Income Tax Administrator the amount of taxes so deducted as follows:
For the three (3) months ending March 31st, on or before April 30th;
For the three (3) months ending June 30th, on or before July 31st;
For the three (3) months ending September 30th, on or before October 31st;
For the three (3) months ending December 31st, on or before the following January 31st;
The reporting periods referred to in the preceding paragraphs are elastic to this extent: The employer will use the same quarterly accounting period for reporting taxes withheld under the City of Bucyrus Income Tax Ordinance as he uses in reporting quarterly taxes withheld to the Federal Government.
(c) Said return shall be on a form prescribed by and obtainable from the City Income Tax Administrator and shall be subject to the rules and regulations prescribed therefor by the City Income Tax Administrator.
(d) Commencing January 1, 2004, when the total amount of Bucyrus City Income Tax deducted from salaries, wages and other compensation required to be withheld by employers does not exceed $100.00 per month, or in those cases when the account is a so-called “Courtesy” account where the employer is not required by law to withhold from its employees, the return and payment of tax withheld may be filed quarterly as prescribed above. If the total tax withheld exceeds $100.00 per month, the employer must file the return and payment monthly as prescribed in subsection (f) hereof.
(e) For adjustment of errors in returns of tax withheld by employers see Section 187.22.
(f) Commencing January 1, 2004, when the total amount of Bucyrus City Income Tax deducted from salaries, wages and other compensation required to be withheld by employers exceeds $100.00 per month, a return and payment are required to be filed on account of such deduction to the City Income Tax Administrator on or before the last day of each following month in 2004, and thereafter. (Res. 240-2003. Passed 12-30-03.)
The failure of any employer, residing either within or outside the City of Bucyrus, to collect the tax and to make any return prescribed herein, shall not relieve the employee from the payment of such tax in compliance with these Regulations respecting the making of returns and the payment of taxes. (Res. 240-2003. Passed 12-30-03.)
Every employer is deemed to be a trustee of the City of Bucyrus in collecting and holding the tax required under the Ordinance to be withheld, and the funds so collected by such withholding are deemed to be trust funds until the same is paid to the City of Bucyrus.
Every such employer required to deduct and withhold the tax at the source is liable directly to the City of Bucyrus for the payment of such tax, whether actually collected by such employer or not.
Any person who is required to withhold tax from qualifying wages shall pay all such tax to the City in accordance with the provisions of Section 187.16. In the event taxes withheld from the qualifying wages of employees are not paid to the City in accordance with the provisions of Section 187.16, all officers, members, managers, employees, and trustees having control or supervision of or charged with the responsibility of filing the return and making payment are jointly and severally personally liable for the tax not filed or paid to the City as well as any related interest and penalties, and are also liable under the provisions of Section 185.08 of the Ordinance. The dissolution, termination or bankruptcy of a corporation, limited liability company, or business trust does not discharge an officer’s, members, manager’s, employee’s or trustee’s liability for a failure of the corporation, limited liability company or business trust to file returns or pay said taxes. (Res. 240- 2003. Passed 12-30-03.)
(a) An employee whose entire wages, salaries, or other compensation for any taxable year will be subjected to the withholding provisions under Section 187.15, whose tax will accordingly be withheld as to his entire earnings for such year by his employer, and who during such taxable year expects to derive no other compensation or other income which is subject to tax under the Ordinance, need not file a declaration as provided in this section.
(b) All other taxpayers (as defined in the Ordinance and in these Regulations) subject to the taxes imposed in Section 185.02 of the Ordinance, and every taxpayer who anticipates any income or net profits not subject to total withholding as provided in the next preceding paragraph, shall file with the City Income Tax Administrator a declaration of his estimated tax as follows:
(1) On or before April 30th, 2004 every such calendar year taxpayer shall file a declaration of his estimated tax for the taxable period beginning January 1, 2004 and ending December 31, 2004.
(2) On or before April 15, 2005 every such calendar year taxpayer shall file a declaration of his estimated tax for the taxable period beginning January 1, 2005 and ending December 31, 2005.
(3) A similar declaration shall be filed by each such taxpayer on or before the fifteenth (15th) day of April each subsequent year during the life of the Ordinance, as long as the conditions in subsection (b) hereof exist and each declaration shall contain a statement of the taxpayer's estimated tax for the full taxable year in which such declaration is filed.
(c) Taxpayers who, or which are permitted, pursuant to provisions of Section 187.10, to file a return and pay their tax on a fiscal year basis shall file their first declaration within four (4) months after the beginning of the first fiscal year beginning on or after January 1, 2004. The declaration shall set forth the taxpayer’s estimated tax for the full taxable year in which the declaration is filed.
(1) For fiscal years beginning on or after January 1, 2005, a declaration shall be filed on or before the fifteenth (15th) day of the fourth (4th) month following the start of each fiscal year or period.
(2) Such taxpayers shall make quarterly payments as prescribed in Section 187.20.
(d) The estimated tax for a calendar year taxpayer may be paid in full with the filing of the declaration or in equal installments as prescribed under Section 187.20.
(e) The declaration so required shall be filed upon a form furnished by or obtainable from the City Income Tax Administrator. In lieu of said form, a generic form may be used provided it contains all of the information required by the City Income Tax Administrator and the preparer of said form complies with all of the applicable provisions provided herein. Any taxpayer who has filed an estimate for Federal Income Tax purposes may, in making the declaration, required hereunder, simply state therein that the figures therein contained are the same figures used by the taxpayer in making the declaration of his estimate for the Federal Income Tax. However, in addition to such statement, any such taxpayer may, in such declaration, modify and adjust such declared income so as to exclude therefrom income which is not subject to tax under the Ordinance.
(f) Any estimate filed hereunder may be amended by the filing of an amended estimate at the time prescribed for the payment of any installment of tax paid in accordance with Section 187.20. (Res. 240-2003. Passed 12-30-03.)
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