(A) Each person subject to a license fee imposed by this subchapter shall, on or before the fifteenth day of the fourth month following the close of each year, make and file with the Director of Finance a return, in duplicate, on a form furnished by or obtainable from the Director of Finance, setting forth the aggregate amount of salaries, wages, commissions, and other compensation or net profits during the preceding year, with such other pertinent information as the Director of Finance may require; however, where the entire license due under this subchapter has been withheld under the provisions hereof, the Director of Finance may waive the filing of such return by the licensee; further, where the fiscal year of the business, profession, or other activity differs from the calendar year and the licensee filed a federal income tax return of such other fiscal period, the license fee shall be measured by the net profits of the fiscal year, and where the return is made for a fiscal year or any other period different from a calendar year, the return shall be made on or before the fifteenth day of the fourth month following the end of the fiscal year or other period. The return shall also show the amount of the license fee imposed by this subchapter.
(B) The person making the return shall, at the time of the filing thereof, pay to the Director of Finance the amount of license fees shown as due thereon, however, where any portion of the license fee so due shall have been deducted at the source, credit for such amount 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 the filing of such return, as hereinabove provided; and it shall be the duty of each employer who has deducted the license fee from the wages, salaries, commissions, or other compensation referred to in § 110.06 to furnish such employee a statement showing the amount of salary earned and license fee deducted and paid by such employer during the preceding calendar year, on or before January 31 of each year.
(C) The Director of Finance shall have the authority to extend the filing of such return in his or her discretion. Such extension shall be upon the written request of the licensee; however, any balance unpaid when payment is due under the terms of this subchapter shall bear interest at the rate of 12% per annum until paid.
(D) Any information gained by the Director of Finance or any other official or agent or employee of the county government as a result of any returns, investigations, hearings, or verifications required or authorized by this subchapter shall be confidential, except in accordance with proper judicial order, or as otherwise provided by law; and any person or agent divulging such information shall, upon conviction, be subject to a fine not exceeding $1,000 or imprisoned for not more than one year, or both, at the discretion of the court; however, such persons may disclose to the Commissioner of Revenue of the state or his or her duly authorized agent all such information and right to inspect any of the books and records of the county government the reciprocal right to obtain information from the files and records of the department of revenue of the state and maintain the privileged character of the information so furnished to him or her.
(E) All license fees imposed by this subchapter remaining unpaid after they become due shall bear interest at the rate of 12% per annum, and the person from whom such license fees are due shall further be charged a penalty of 5% of the amount of the unpaid license fee for each month or fraction of a month such license fees remain unpaid provided, however, that the total penalty levied pursuant to this section shall not exceed 25% of the total tax due and the penalty shall not be less than $25. Any person or employer who fails or refused to withhold monthly the license fee measured by a percent of salaries, wages, and other methods prescribed, or who fails to pay such money, after withholding the same, to the Director of Finance at the time it is due as provided under the terms of § 110.05, shall become liable for the amount due to the county and the same shall bear interest at the rate of 12% in addition to which a penalty of 5% of such amount shall be added thereto for each month or fraction of a month said license fees remain unpaid, but shall not exceed 25% and shall not be less than $25.
(F) A taxpayer may claim a refund of any taxes improperly collected by the County Treasurer, provided the claim for refund is made within two years of the receipt of the taxes by the County Treasurer.
(Prior Code, § 60.007) (Ord. 86-2, passed 5-14-1986; Ord. 97-15, passed 10-15-1997; Ord. 2007-30, passed 1-9-2008)