3-4-186 Annual returns.

   A.   For all periods beginning on or after January 1, 2000, returns for taxes and other revenue measures set forth in subsection B. of this section (the "annual return taxes") shall be filed with the department on an annual basis. Each annual return shall be on a form prescribed by the comptroller and shall be filed on or before August 15 of each year. Except for the first annual return due on or before August 15, 2000, which shall cover the period January 1, 2000 to June 30, 2000, annual returns shall report tax liabilities and other applicable information for the 12-month period ending the immediately preceding June 30 (the "annual tax year").

   B.   The following revenue measures, and such other revenue measures as the City Council may designate in the future, are annual return taxes, the returns for which shall be filed on an annual basis, except as otherwise provided in the ordinances imposing said revenue measures:

Annual Return Tax	Municipal Code Chapter/Section
Amusement Tax	4-156
Bottled Water Tax	3-43
Checkout Bag Tax	3-50
Distribution of Electricity Tax	3-40
Distribution of Gas Tax	3-40
Electricity Use Tax	3-53
Electricity Infrastructure Maintenance Fee	3-54
Emergency Telephone System Surcharge	3-64
Emergency Telephone Fee – Wireless	7-50
Employers' Expense Tax	3-20
Fountain Soft Drink Tax	3-45
Ground Transportation Tax	3-46
Hotel Accommodation Tax	3-24
Liquid Nicotine Product Tax	3-47
Liquor Tax	3-44
Motor Vehicle Lessor Tax	3-48
Parking Lot and Garage Operations Tax	4-236
Personal Property Lease Transactions Tax	3-32
Restaurant And Other Places For Eating Tax	3-30
Simplified Telecommunications Tax	3-73
Use tax for nontitled personal property – Contractors	3-27-070(C)
Use tax for nontitled personal property – Retailers	3-27-080
Use Tax for Titled Property	3-28
Vehicle Fuel Tax	3-52

 

   C.   Every taxpayer or tax collector, except for taxpayers or tax collectors that make estimated tax payments pursuant to Section 3-4-188 of this chapter, shall file an annualization schedule with each annual return. The annualization schedule shall report the amounts subject to tax for each tax period during the applicable annual tax year and such other information as the comptroller may reasonably require.

   D.   Notwithstanding subsection A. of this section, if a taxpayer or tax collector ceases to engage in business during any month prior to June 1 of any annual tax year, then such taxpayer or tax collector shall request from the department an annual return form and shall file a completed return for each annual return tax within 45 days after such month.

   E.   For all tax returns due from January 1, 2000 through June 30, 2004, if a taxpayer or tax collector fails to file an annual return within the time or in the manner required by this section, then a late filing penalty equal to the greater of one percent of the total tax due for the applicable annual tax year or five percent of any amount payable with the annual return will apply, unless the comptroller determines that the taxpayer or tax collector had reasonable cause for the failure to file the annual return within the time or in the manner required. For all tax returns due after June 30, 2004, the provisions of section 3-4-200 shall apply.

   F.   If, for any annual tax year, the total amount of tax payable on the taxpayer's or tax collector's annual return exceeds the total amount paid by such taxpayer or tax collector for the annual tax year, then the taxpayer or tax collector shall pay the difference to the department on or before the date that the annual return is due, plus any applicable penalties and interest.

   G.   Any monthly or quarterly payment or remittance of an annual return tax made in accordance with either Section 3-4-187 or Section 3-4-188 of this chapter which exceeds the amount due for such period will be applied first to any interest, then to any tax, and then to any penalties due for the earliest tax period of the current annual tax year and then to any interest, any tax and any penalties due for each succeeding tax period of such annual tax year. If any such monthly or quarterly payment or remittance causes a taxpayer's or tax collector's total payments for the annual tax year to exceed the total amount due for the year to date for such annual return tax, then the excess will be applied to any future liabilities that may become due during such annual tax year for such annual return tax.

   H.   (1)   If, for any annual return tax, the total amount paid or remitted to the department by a taxpayer or tax collector during an annual tax year exceeds the amount shown as due on the taxpayer's or tax collector's annual return for such year, then such taxpayer or tax collector may elect on the annual return either (a) to request the department to issue a refund in the amount of such overpayment or (b) to apply the overpayment as a credit against future liabilities for such annual return tax; provided, however, that the option of applying an overpayment as a credit against future liabilities shall not be available as to overpayments that result from amounts that have been collected from other persons and not unconditionally repaid.

      (2)   In lieu of allowing an overpayment as a credit against future liabilities of a taxpayer or tax collector, the department may apply the overpayment first to any tax liability that the taxpayer or tax collector owes to the city. Where a taxpayer or tax collector elects on an annual return to apply an overpayment as a credit against future liabilities, the department will, within 30 days of receiving the annual return, notify the taxpayer or tax collector of the following:

         (a)   Whether the department has determined that the claimed overpayment appears to be an error.

         (b)   Whether any portion of the overpayment will be applied by the department to outstanding tax liabilities, or

         (c)   Whether the department is unable to determine if there are any outstanding tax liabilities due from the taxpayer or tax collector because of such person's failure to file all required annual returns.

      (3)   Nothing contained in this subsection (H) shall prohibit the comptroller from assessing additional taxes, interest or penalties owed by a taxpayer or tax collector in the event that the comptroller determines, within any applicable statute of limitations period, as a result of an audit or otherwise, that the amounts reported as owed, paid or available for use as credits during an annual tax year were incorrect.

(Added Coun. J. 11-17-99, p. 18040, § 1.2; Amend Coun. J. 12-12-01, p. 75777, § 2.3; Amend Coun. J. 12-4-02, p. 99931, § 2.3; Amend Coun. J. 11-19-03, p. 14216, § 1; Amend Coun. J. 1-14-04, p. 16854, § 1; Amend Coun. J. 12-12-07, p. 16789, § 1; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3; Amend Coun. J. 10-28-15, p. 12062, Art. II, § 1; Amend Coun. J. 11-16-16, p. 38042, Art. II, § 1; Amend Coun. J. 11-21-17, p. 61858, Art. II, § 1)

3-4-187 Tax payments.

   A.   Except for taxpayers or tax collectors that make estimated payments in accordance with Section 3-4-188 of this chapter, every taxpayer or tax collector that is required to pay or remit an annual return tax directly to the department shall pay or remit the actual amount of tax due on or before the fifteenth day following the end of the monthly tax period (or quarterly tax period if applicable) in which the liability was incurred. The tax shall be accompanied by a payment or remittance coupon as prescribed by the comptroller.

   B.   Notwithstanding subsection A. of this section, taxpayers or tax collectors may pay or remit without penalties or interest their total liability for an annual tax year with their annual return, rather than making monthly payments (or quarterly payments where applicable), provided that (1) their total liability for such annual return tax was less than or equal to $2,400.00 for the 12-month period immediately preceding the current annual tax year and (2) they filed returns or coupons and paid or remitted amounts for such annual return tax directly to the department for the entire 12-month period immediately preceding the current annual tax year.

(Added Coun. J. 11-17-99, p. 18040, § 1.2; Amend Coun. J. 11-17-10, p. 107294, § 1; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3; Amend Coun. J. 2-22-17, p. 42587, § 1)

3-4-188 Estimated tax payment option.

   A.   In lieu of paying or remitting amounts for actual tax liabilities as required by Section 3-4-187, and in lieu of filing the annualization schedule otherwise required by subsection 3-4-186 C., a taxpayer or tax collector may pay or remit estimated tax amounts for any annual return tax equal to 1/12 to (or 1/4 where applicable) of the taxpayer's or tax collector's total liability for such tax during the 12-month period immediately preceding the current annual tax year. Such estimated taxes shall be paid or remitted on or before the fifteenth day following the end of each calendar month (or calendar quarter where applicable). The amount paid shall be accompanied by a payment or remittance coupon as prescribed by the comptroller.

   B.   A taxpayer or tax collector may make estimated tax payments or remittances for an annual return tax only if: (1) the taxpayer or tax collector filed returns or coupons and paid or remitted amounts for such annual return tax directly to the department for the entire 12-month period immediately preceding the current annual tax year; (2) the taxpayer's or tax collector's total tax liability for such annual return tax during the 12-month period immediately preceding the current annual tax year was less than or equal to $2,000,000.00; and (3) the taxpayer's or tax collector's actual liability for such annual return tax during any three consecutive calendar months of the 12-month period immediately preceding the current annual tax year was less than or equal to 50 percent of such taxpayer's or tax collector's liability for such annual return tax for the entire 12-month period.

   C.   Timely and correct estimated tax payments made in accordance with this section shall not be subject to the interest and penalty provisions of Article IV of this chapter.

(Added Coun. J. 11-17-99, p. 18040, § 1.2; Amend Coun. J. 11-17-10, p. 107294, § 1; Amend Coun. J. 11-8-12, p. 38872, § 31)

3-4-189 Consolidated returns and payments.

   Taxpayers and tax collectors that have multiple business sites shall file a single annual consolidated return for each annual return tax, accompanied by a site schedule which separately reports the tax liability of each business site. When paying or remitting taxes, a taxpayer or tax collector shall use a single coupon covering all of its business sites for each annual return tax. The consolidated annual return and site schedule shall be on forms prescribed by the comptroller.

(Added Coun. J. 11-17-99, p. 18040, § 1.2; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3)

ARTICLE IV. INTEREST AND PENALTIES (3-4-190 et seq.)

3-4-190 Interest on tax debts.

   A.   If a tax ordinance does not impose an interest charge for late payment, underpayment or nonpayment of the tax imposed by the ordinance, then (1) for all periods after December 31, 1991, and on or before December 31, 1999, an interest charge of one and one- quarter percent per month, or fraction thereof shall apply, and (2) for all periods after December 31, 1999, an interest charge of 12 percent per annum simple interest, calculated daily, based on a 365 day calendar year, shall apply.

   B.   Notwithstanding subsection A. of this section, if the department requests and obtains a taxpayer's or tax collector's written consent to extend the time to initiate or complete an audit of the taxpayer's or tax collector's books and records beyond the date when the statute of limitations would run on the department's right to issue a tax determination and assessment, then no interest shall accrue for the period by which the statute of limitations is extended.

   C.   (1)   Notwithstanding subsection A. of this section, if a hearing is held pursuant to Section 3-4-340 in connection with a tax determination and assessment, and a final assessment is not issued within 90 days of the latest of the following:

         (a)   the conclusion of the hearing;

         (b)   the latest date (including extensions) on which any motion, brief or memorandum became due;

         (c)   the latest date on which the protesting party filed any motion, brief or memorandum; or

         (d)   the date on which the transcript of the hearing is delivered to the department, then no interest shall accrue on the tax liability from the end of the applicable 90-day period to the date that the final assessment is issued.

      (2)   During any period that interest is tolled pursuant to this Subsection C., the department of administrative hearings shall transmit to the comptroller on a monthly basis a written report setting forth the status of the administrative law officer's decision.

(Added Coun. J. 11-14-91, p. 7458; Amend Coun. J. 11-10-94, p. 59125; Amend Coun. J. 7-10-96, p. 24982; Amend Coun. J. 11-12-97, p. 56813; Amend Coun. J. 4-29-98, p. 66564; Amend Coun. J. 5-12-99, p. 106; Amend Coun. J. 11-17-99, p. 18040, § 1.2; Amend Coun. J. 3-31-04, p. 20916, § 3.5; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3)

3-4-200 Late penalties.

   A.   If a tax ordinance does not impose a penalty for late filing of a tax return remittance required by the ordinance and the return is not filed within the time or in the manner provided by the ordinance, then a late filing penalty equal to ten percent of the total tax due for the period the return is being filed shall apply; provided, however, that for all periods after December 31, 1999, a late filing penalty equal to five percent shall apply; provided further, however, that for all tax returns due after June 30, 2004, a late filing penalty equal to the greater of the following shall apply: (1) one percent of the total tax due for the applicable return period, up to a maximum penalty of $5,000.00; or (2) five percent of any amount payable with the return. This penalty shall not apply if the failure to file penalty provided by Section 3-4-210 applies or if the late filing penalty provided by Section 3-4-186 E. applies.

   B.   If a tax ordinance does not impose a penalty for late payment or late remittance of the tax imposed by the ordinance and the tax is not paid or remitted within the time provided by the ordinance, then a late payment or remittance penalty equal to ten percent of the tax due and not timely paid or remitted shall apply; provided, however, that for all periods after December 31, 1999, a late payment or remittance penalty equal to five percent shall apply. This penalty shall not apply if a late filing penalty as provided in subsection A. of this section applies.

   C.   If the comptroller determines that the taxpayer or tax collector had reasonable cause for any of the following:

      (1)   paying late;

      (2)   remitting late;

      (3)   underpaying the applicable tax;

      (4)   filing a late or incomplete tax return; or

      (5)   filing a late or incomplete remittance return, then the applicable penalty shall be waived.

(Added Coun. J. 11-14-91, p. 7458; Amend Coun. J. 5-12-99, p. 106; Amend Coun. J. 11-17-99, p. 18040, § 1.2; Amend Coun. J. 1-14-04, p. 16854, § 2; Amend Coun. J. 3-31-04, p. 20916, § 3.6; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3)