(A) All
returns for the
shall be made by April 15 of each
, except returns made on a
, which shall be made by the 15th day of the fourth
the close of the
. The
shall supply blank forms for returns. In the event the federal government extends the filing deadline for federal tax returns for the
from April 15 of each
to a later date, all
returns for the
shall be made by the same date set by the federal government as the deadline for filing federal tax returns.
(B) Every
shall submit a copy of its federal income tax
and all supporting statements and schedules at the time of filing its occupational license tax
with the
. Whenever, in the opinion of the
, it is necessary to examine the federal income tax
of any
in order to audit the
, the
compel the
to produce for inspection a copy of any statements and schedules in support thereof that have not been previously filed. The
also require copies of
of adjustments made by the federal government.
(C) Every
subject to an occupational license tax governed by the provisions of this chapter shall keep records, render under
statements, make returns, and comply with rules as the
from time to time
prescribe. Whenever the
deems it necessary, the
require a
, by notice served to the
, to make a
, render statements under
, or keep records, as the
deems sufficient to determine the tax liability the
.
(D) The
require, for the purpose of ascertaining the correctness of any
or for the purposes of making an estimate of the taxable income of any
, the attendance of a representative of the
or of any other
having knowledge in the premises.
(E) The full amount of the unpaid tax payable by any
, as appears from the face of the
, shall be paid to the
at the time prescribed for filing the occupational license tax
, determined without regard to any extension of time for filing the
.
(F) Every
making payments of $600 or more to
or
for services performed within the
is responsible for maintaining the records of those payments and for completing IRS Form 1099 on or before February 28 of the
the close of the calendar
in which such
was paid and to remit copies of the IRS Form 1099 or equivalent information to the
on or before February 28 of each
.
(G) The
grant any
an extension of not more than six
, unless a longer extension has been granted by the Internal Revenue Service or is agreed to by the
and the
, for filing its
, if the
, on or before the date prescribed for payment of the occupational license tax, requests the extension and pays the amount properly estimated as its tax.
(H) If the time for filing a
is extended, the
shall pay, as part of the tax, an amount equal to 12% per annum simple interest on the tax shown due on the
, but not been previously paid, from the time the tax was due until the
is actually filed and the tax paid to the
. A fraction of a
is counted as an entire
.
(I) Except as provided in division (L) of this section,
shall be apportioned as follows:
(1) For
with both payroll and
in more than one
, by multiplying the
by a fraction, the numerator of which is the payroll factor, described in division (J) of this section, plus the sales factor, described in division (K) of this section, and the denominator of which is two; and
(2) For
with
in more than one
, by multiplying the
by the sales factor as set forth in division (K) of this section.
(3) For the purposes of divisions (I) through (L) of this section, the
shall file an apportionment form provided by the
.
(J) The payroll factor is a fraction, the numerator of which is the total amount paid or payable in the
during the tax period by the
for
, and the denominator of which is the total
paid or payable by the
everywhere during the tax period.
is paid or payable in the
based on the time the individual’s service is performed within the
.
(K) The sales factor is a fraction, the numerator of which is the total
of the
in the
during the tax period, and the denominator of which is the total
of the
everywhere during the tax period.
(1) The sale, lease, or rental of tangible personal property is in the
if:
(a) The property is delivered or shipped to a purchaser, other than the United States government, or to the designee of the purchaser within the
regardless of the f.o.b. point or other conditions of the sale; or
(b) The property is shipped from an office, store, warehouse, factory, or other place of storage in the
and the purchaser is the United States government.
(2)
, other than revenues from the sale, lease or rental of tangible personal property or the lease or rental of real property, are apportioned to the
based upon a fraction, the numerator of which is the time spent in performing such income-producing activity within the
and the denominator of which is the total time spent performing that income-producing activity.
(3)
from the sale, lease, or rental of real property is allocated to the
where the property is located.
(L) If the apportionment provisions of this section do not fairly represent the extent of the
activity in the
, the
petition the
or the
require, in respect to all or any part of the
activity, if reasonable:
(1) Separate accounting;
(2) The exclusion of any one or more of the factors;
(3) The inclusion of one or more additional factors which will fairly represent the
activity in the
; or
(4) The employment of any other method to effectuate an equitable allocation and apportionment of
.
(M) When
is paid or payable for work done or services performed or rendered by an
, both within and without the
, the license tax shall be measured by that part of the
paid or payable as a result of work done or service performed or rendered within the
. The license tax shall be computed by obtaining the percentage that the
for work performed or services rendered within the
bears to the total wages and
paid or payable. In order for the
to verify the accuracy of a taxpayer’s reported percentages under this division, the taxpayer shall maintain adequate records.
(N) All partnerships, S corporations, and all other entities where income is “passed through” to the owners are subject to this chapter. The occupational license tax imposed in this chapter is assessed against income before it is “passed through” these entities to the owners.
(O) If any
dissolves, ceases to operate, or withdraws from the
during any
, or if any
in any manner surrenders or loses its charter during any
, the dissolution, cessation of
, withdrawal, or loss or surrender of charter shall not defeat the filing of returns and the assessment and collection of any occupational license tax for the period of that
during which the
had
activity in the
.
(P) If a
makes, or is required to make, a federal income tax
, the occupational license tax shall be computed for the purposes of this chapter on the basis of the same calendar or
required by the federal government and shall employ the same methods of accounting required for federal income tax purposes.
(Q) Where there has been an overpayment of tax under § 110.05 of this chapter, a refund or credit shall be made to any
or
to the extent of overpayment only if a
application for refund or credit is received by the
from the
or
within two
from the date the overpayment was made. No refund shall be made of any tax paid unless a complete
is filed as required by § 110.05 of this chapter.
(Ord. O-5-87, passed 3-4-87; Am. Ord. O-24-04, passed 11-17-04; Am. Ord. O-15-05, passed 11-16-05; Am. Ord. O-07-23, passed 6-21-23)