(A) Dates and exemptions. On or before April 30th in each year the following persons shall file a return with the Tax Commissioner:
(1) Each person who, engaged in business, or whose salary, wages, commissions, or other compensation are subject to the tax imposed by this chapter, whether or not tax be due thereon.
(2) Each resident who is engaged in business or who has salary, wages, commissions or other compensation, whether or not a tax be due thereon.
(3) Each person who filed a return for the previous tax year, who had salary, wages, commissions, or other compensation subject to the tax in that previous tax year, even if no tax was due in that previous year.
A taxpayer on a fiscal year accounting basis for federal income tax purposes shall, beginning with his first fiscal year, any part of which falls within the effective period of this chapter, file his return within four months from the end of such year or period. The Tax Commissioner is hereby authorized to provide by regulation that the return of an employer or employers from the salaries, wages, commissions or other compensation of an employee, and paid by him or them to the Tax Commissioner shall be accepted as the return required of any employee whose sole income subject to tax under this chapter, is such salary, wages, commissions, or other compensation.
(B) The return shall be filed with the Tax Commissioner on a form or forms furnished by or obtainable upon request from the Tax Commissioner setting forth:
(1) The aggregate amounts of salaries, wages, commissions, and other compensation earned, 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;
(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 Commissioner may require, including a statement that the figures used in the return are the figures used in the return for federal income tax, adjusted to set forth only such income as is taxable under the provisions of this chapter.
(C) The Tax Commissioner 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 filing of the Federal Income Tax Return. The Tax Commissioner may require a tentative return, accompanied by payment of the amount of 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 Tax Commissioner 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 § 36.06 of this chapter; or where any portion of said tax shall have been paid by the taxpayer, pursuant to the provisions of § 36.07 of this chapter, or where an income tax, creditable against the Cheviot tax pursuant to § 36.15 hereof, has been paid to another municipality, credit for the amount so paid 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 municipality 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 $1 shall be collected or refunded.
(E) Amended returns.
(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 limitations contained in §§ 36.11 and 36.15. Such amended returns shall be on a form obtainable on request from the Tax Commissioner.
(2) Within three months from the final determination of any federal tax liability affecting the taxpayer's Cheviot tax liability, such taxpayer shall make and file an amended Cheviot return, showing income subject to the municipality 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.
(Ord. 806, passed 8-26-69; Am. Ord. 1524, passed 10-1-91; Am. Ord. 98-51, passed 12-15-98)