(a) Each taxpayer shall, whether or not a tax be due thereon and whether or not taxes have been deducted or withheld from a taxpayer pursuant to Section 191.06 herein, make and file a return on or before April 30 of the year following the effective date of this chapter, and on or before April 30 of each year thereafter. When the return is made for a fiscal year or other period different from the calendar year, the return shall be filed within four months from the end of said fiscal year or other period.
(Ord. 78-7126. Passed 2-15-78.)
(b) The return shall be filed with the Commissioner of Taxation on a form or forms furnished by or obtainable upon request from such Commissioner of Taxation setting forth:
(1) The aggregate amounts of salary, wages, commissions and other compensation earned and gross income from 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.
(2) The amount of the tax imposed by this chapter on such earnings and profits; and
(3) Such other pertinent statements, information returns, or other information as the Commissioner of Taxation may require.
(c) The Commissioner of Taxation may extend the time for filing of the annual return upon the request of the taxpayer for a period of not to exceed six months, or one month beyond any extension requested of or granted by the Internal Revenue Service for the filing of the Federal Income Tax Return. The Commissioner of Taxation may require a tentative return, accompanied by payment of the amount tax shown to be due thereon by the date the return is normally due. No penalty or interest shall be assessed in those cases in which the return is filed and the final tax paid within the period as extended.
(d) (1) The taxpayer making a return shall, at the time of the filing thereof, pay to the Commissioner of Taxation, the amount of tax 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 191.06, or where any portion of said tax shall have been paid by the taxpayer pursuant to the provisions of Section 191.07, or where an income tax has been paid to another municipality, credit for the amount so paid in accordance with Section 191.15, 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.
(2) A taxpayer who has overpaid the amount of tax to which the City of Campbell is entitled under the provisions of this chapter may have such overpayment 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.
(e) (1) Where necessary an amended return must be filed in order to report additional income and pay any additional tax due, or claim a refund of tax overpaid, subject to the requirements and/or limitations contained in Sections 191.11 and 191.15. Such amended returns shall be on a form obtainable on request from the Commissioner of Taxation. A taxpayer shall not change the method of accounting or apportionment of net profits after the due date for filing the original return.
(2) Within three months from the final determination of any federal tax liability affecting the taxpayer’s Campbell tax liability, such taxpayer shall make and file an amended Campbell return showing income subject to the City of Campbell tax based upon such final determination of federal tax liability, and pay any additional tax shown due thereon, or make claim for any refund of any overpayment.
(Ord. 62-5134. Passed 1-19-62.)