(a) Each taxpayer, except as herein provided, shall, whether or not a tax be due thereon, make and file a return on or before April 15 of the year following the effective date of this Chapter, and on or before April 15 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 by the fifteenth (15th) day of the fourth month following the end of such fiscal year or period. The Tax Administrator is hereby authorized to provide, by regulation, that the return of an employer or employers, showing the amount of City tax deducted by said employer or employers from the qualifying wages, bonuses, payments, commissions or other compensation of a nonresident employee, and paid by him or them to the Tax Administrator, shall be accepted as the return required of any nonresident employee whose sole income, subject to tax under this Chapter, is such qualifying wages, salaries, bonus payments, commissions, or other compensation. No taxpayer shall be required to file a return if they have not attained the age of 16 years at the end of the year. The Tax Administrator is hereby authorized to provide, by regulation, relief from the annual filing requirement to certain retired individuals who no longer are expected to have income taxable to the City of Celina. Provisions of this Section are effective with tax years beginning on or after 1/1/1996.
(b) The return shall be filed with the Tax Administrator on a form or forms furnished by or obtainable upon request from the Tax Administrator setting forth:
(1) The amounts of qualifying wages, salaries, bonus payments, 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 Tax Administrator may require.
(4) The tax returns shall be subject to limitations as provided in Section 181.03(a).
(5) The City shall accept for filing a generic form of a required return, report, or document if the generic form, once completed and filed, contains all of the information required to be submitted with the City's prescribed returns, reports, or documents, and if the taxpayer or return preparer filing the generic form otherwise complies with the rules or ordinances of this City governing the filing of returns, reports, or documents.
Extension Requests:
(c) Effective 1/1/2001, any taxpayer that has requested an extension for filing a federal income tax return may request an extension for the filing of a City tax return. The taxpayer shall make the request by filing a copy of the taxpayer's request for a federal filing extension with the Tax Administrator.
The request for the extension shall be filed not later than the last day for filing the tax return as prescribed by this Chapter.
Any taxpayer not required to file a federal tax return may request an extension for filing a City income tax return, in writing, by the due date for filing return.
A valid extension request extends the filing date to fifteen (15) days beyond the granted federal extension period.
The Tax Administrator may deny a taxpayer's request for an extension if the taxpayer:
(1) Fails to timely file the request; or
(2) Fails to file a copy of the federal extension request; or
(3) Owes the City any delinquent income tax or any penalty, interest assessment or other charge for the late payment or nonpayment of income tax; or
(4) Has failed to file any required income tax return, report, or other related document of a prior tax period.
The granting of an extension for filing a City income tax return does not extend the last date for paying the tax without penalty unless the City grants an extension of that date.
The estimated tax payments must still be made by the due dates per the provisions of this Chapter.
(d) (1) The taxpayer making a return shall, at the time of the filing thereof, pay to the Tax Administrator the amount of taxes 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 181.06, or where any portion of said tax shall have been paid by the taxpayer pursuant to the provisions of Section 181.07, or where an income tax has been paid to another municipality, credit for the amount so paid in accordance with Section 181.15 hereof, 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 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 hereof) shall be refunded, provided, however, that no additional taxes or overpayments of less than one and 1/100 dollars ($1.01) shall be collected, carried forward, or refunded (Effective with tax years beginning on or after 1/1/2002).
Amended Returns:
(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 181.11 and 181.15. Such amended returns shall be on a form obtainable on request from the Tax Administrator. A taxpayer may not change the method of accounting or apportionment of net profits after the due date for filing the original return.
(2) Within three (3) months from the final determination of any federal tax liability affecting the taxpayer's City tax liability, such taxpayer shall make and file an amended City return showing income subject to the City tax based upon such final determination of federal tax liability and pay any additional tax shown due thereon or make claim for refund of any overpayment.
(f) The Tax Administrator shall designate, by regulation, the filing level that pass- through entities shall be required to file and pay tax due.
(Ord. 2-05-O. Passed 2-14-05.)