(a) Every Taxpayer, on or before each Annual Return Due Date, shall make and file a return for the Applicable Tax Year with the Administrator on a form prescribed by the Administrator or on a generic form containing all of the information required by the Administrator’s form. Such returns shall be made and filed by Employees regardless of whether an Employer has withheld all or a portion of the Employee’s City income tax liability. The return form prescribed by the Administrator shall be designed so that Residents receiving no income taxable under Section 191.02 or receiving income exempted by Section 191.15 may report such information, without filling out the remainder of the form.
(b) Any tax imposed by this chapter shown to be due on a return shall be paid to the Administrator on or before the Annual Return Due Date.
(c) Tax assessments or refunds in an amount of One Dollar ($1.00) or less will not be collected or refunded.
(d) Each individual earning or receiving Salaries, Wages, Commissions and Other Compensation shall file with her tax return a copy of all Form W-2’s, federal schedules or other such similar documentation as is required by instructions to the return to verify earnings and any City income tax withheld.
(e) An individual may not claim federal Form 2106 deductions for City income tax purposes unless that individual has claimed the same deduction for federal income tax purposes and attaches to her annual return a copy of the federal Form 2106 filed with the Internal Revenue Service.
(f) Each individual earning or receiving income from Business or from rental property shall file with her tax return a copy of Schedule C, Schedule E or other similar form that was filed with her federal income tax return for the Applicable Tax Year regardless of whether such form shows a profit or loss.
(g) Consolidated income tax returns for an Applicable Tax Year shall be accepted from any affiliated group of Corporations each of which is subject to City income tax if that affiliated group filed a consolidated return for federal income tax purposes pursuant to Section 1501 of the Internal Revenue Code for the Applicable Tax Year. The City income tax liability of each member of the affiliated group, however, shall be determined separately for each member of the affiliated group as provided in Section 191.05(d).
(Ord. 154-00. Passed 1-8-01.)