A. On or before the last day of each calendar month, every person required to pay or collect and remit the tax imposed by this chapter shall file with the department a tax return and pay or remit all applicable tax attributable to the immediately preceding calendar month. The taxpayer or tax collector shall file the required return on a form prescribed by the comptroller and shall provide such information as the comptroller may reasonably require.
B. Notwithstanding any other provision of this chapter, for all periods beginning on or after January 1, 2000, (1) all tax returns shall be filed with the department on an annual basis on or before August 15 of each year in accordance with Sections 3-4-186 and 3-4-189 of this Code, (2) all tax payments shall be made in accordance with either Section 3-4-187 (payment of actual tax liabilities) or Section 3-4-188 (payment of estimated taxes), and (3) the provisions of Sections 3-4-186, 3-4-187, 3-4-188 and 3-4-189 shall control over any contrary provisions in this chapter regarding the subjects covered by those sections.
C. Notwithstanding any other provision of this Code, for the annual tax period commencing July 1, 2004, taxicabs licensed or required to be licensed pursuant to Chapter 9-112 of this Code shall not be required to file a tax return, unless they are approved by the department to participate in the underserved areas program, as provided in Section 3-46-065 of this chapter, and are required to account for applicable underserved areas tax credits on an annual tax return.
D. Notwithstanding any other provision of this Code, for all periods beginning on or after July 1, 2004, every person whose tax liability under this chapter is based solely on the use of 100 or fewer taxicabs or transportation network vehicles as of July 1 of a given annual tax year shall, during that year, pay the tax attributable to the immediately preceding calendar quarter, on or before the last day of the month following such calendar quarter. Nothing in this subsection shall prevent a taxpayer from paying, without penalty or interest, its total liability for an annual tax year, as allowed under subsection 3-4-187(B) of this Code, without filing an annual return.
E. Notwithstanding any other provision of this Code, every person subject to the tax imposed by this chapter at the rate provided by Section 3-46-030 (B)(1)(a)(ii), Section 3-46-030(B)(1)(b), Section 3-46-030(B)(1)(c), or Section 3-46-030(B)(1)(d), who departs from any airport in the City with a passenger, shall be required to pay the tax imposed by this chapter, for the day of the departure, on the day of departure. The payment shall be credited against the amount of tax due for the month that includes that day.
(Added Coun. J. 12-15-92, p. 27387; Amend Coun. J. 3-26-96, p. 18807; Amend Coun. J. 11-17-99, p. 18040, § 2.1; Amend Coun. J. 11-19-03, p. 14216, § 2.3; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3; Amend Coun. J. 5-28-14, p. 82771, § 3; Amend Coun. J. 11-16-16, p. 38042, Art. III, § 3; Amend Coun. J. 11-21-17, p. 61858, Art. II, § 4)
Editor's note – The provisions of § 3-46-040 E., as amended by Coun. J. 11-21-17, p. 61858, Art. II, § 4, and as set forth above, are effective on July 1, 2018. The following language is effective until July 1, 2018: "E. Notwithstanding any other provision of this Code, every person subject to the tax imposed by this chapter who (1) is not licensed pursuant to Chapter 9-112 or Chapter 9-114 of this Code, (2) departs from any airport in the City with a passenger, and (3) is required to pay the Metropolitan Pier and Exposition Authority Airport Departure Tax on the day of departure, shall be required to pay the tax imposed by this chapter, for the day of the departure, on the day of departure. The payment shall be credited against the amount of tax due for the month that includes that day."