(a) The taxpayer making a return shall, at the time of filing thereof, pay to the Administrator the amount of taxes shown as due thereon; provided that:
(1) Any portion of the tax so due has been deducted at the source pursuant to the provisions of Section 181.17; or
(2) Any portion of such tax has been paid by the taxpayer pursuant to the provisions of Section 181.18.
(b) A taxpayer who has overpaid the amount of tax to which the Municipality is entitled under the provisions of this chapter may have such overpayment applied against any subsequent liability hereunder or, at this election, indicated on the return, such overpayment, or part thereof, shall be refunded, provided that no additional taxes or refunds of less than three dollars ($3.00) shall be collected or refunded.
(c) If any employer that is liable for tax obligations imposed by this chapter undergoes a fundamental change, then those officers or employees having control or supervision of, or charged with, the responsibility of filing the return and making payments for a corporation or association and otherwise complying with this chapter shall be personally liable for failure to file the return or pay the taxes and penalties and interest due as required up to the date of the fundamental change. Taxes and final tax returns shall be due immediately after the fundamental change.
(d) Any business, profession, association or corporation reporting a net loss is subject to the filing requirements of this chapter.
(Ord. 37-03. Passed 12-16-03.)