(a) On or before April 15 of each year every resident subject to the provisions of 181.03, paragraph a through e inclusive, of the Ordinance shall, except herein provided, make and file with the Administrator a municipal tax return on a form prescribed by and acceptable to the Administrator, whether or not a tax is due. When the return is made for a fiscal year or other period different from the calendar year, the return shall be filed on or before the fifteenth (15th) day of the fourth (4th) month following the end of such fiscal year or period. The Administrator is hereby authorized to provide by regulation that the return of an employer or employers, showing the amount of municipal tax deducted by said employer or employers from the qualifying wages, commissions, other compensation, and other taxable income of an employee, and paid by him or them to the Administrator may be accepted as the return required of any employee whose sole income subject to tax under this Ordinance chapter, is such qualifying wages, commission or other compensation, and other taxable income.
A husband and wife may file either separate returns or a joint return for municipal purposes, even though one of the spouses has neither taxable income nor deductions included on the municipal return regardless of whether their federal and state returns were filed separately or jointly. If a joint city return is made, the tax shall be computed on the aggregate taxable income and the liability with respect to the tax shall be joint and several.
(b) The return shall be filed with the Administrator on a form or forms furnished by or obtainable upon request from such Administrator; or on a generic form, if the generic form, when completed and filed, contains all of the information required to be submitted with the municipality's prescribed return and, if the taxpayer or return preparer filing the generic form otherwise complies with the ordinance governing the filing of returns. The return shall set forth:
(1) The aggregate amounts of qualifying wages, commissions, other compensation received, allocated, apportioned or set aside, other income defined by statute as taxable, and gross income from business, profession or other activity, less allowable expenses incurred in the acquisition of such gross income earned during the preceding year and subject to such tax; and
(2) The amount of the tax imposed by this chapter on such earnings and profits; and
(3) Such other pertinent statements, information returns, copies of federal or state tax returns and/or schedules, or other information as the Administrator may require, including a statement that the figures used in the return are the figures used for federal income tax adjusted to set forth only such income as is taxable under the provisions of this chapter.
(c) Extensions.
(1) Any taxpayer that has requested an extension for filing a federal income tax return may request an extension for the filing of a municipal income tax return by filing a copy of the taxpayer's federal extension request with the municipal tax division. Any taxpayer not required to file a federal income tax return may request an extension for filing a municipal income tax return in writing. All requests for extension must be filed on or before the original due date of the annual return. If the request is granted, the extended due date of the municipal income tax return shall be the last day of the month following the month to which the due date of the federal income tax return has been extended.
(2) The Administrator may deny a taxpayer's request for extension if the taxpayer:
A. Fails to timely file the request; or
B. Owes the municipality any delinquent income tax, penalty, interest or other charge for the late payment or nonpayment of income tax; or
C. Has failed to file any required income tax return, report, or other related document for a prior tax period.
(d) (1) The taxpayer making a return shall, at the time of the filing thereof, pay to the Administrator the amount of taxes shown as due. However, credit shall be allowed for:
A. Any portion of the tax so due which shall have been deducted at the source pursuant to the provisions of Section 181.06; and
B. Any portion of said tax which shall have been paid by the taxpayer pursuant to the provision of Section 181.07; and
(2) Subject to the limitations contained in Section 181.11, any taxpayer who has overpaid the amount of tax to which the City of Delphos 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 ($1.01) shall be collected or refunded.
(3) The mere submission of a return reporting a tax liability shall not constitute filing unless accompanied by the required payment.
(e) (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/or limitations contained in Section 181.11 and 181.14. Such amended returns shall be on a form obtainable on request from the Administrator. A taxpayer may not change the method of accounting or apportionment of the net profits after the due date for filing the original return.
(2) Within three months from the final determination of any federal tax liability affecting the taxpayer's tax liability, to the City, such taxpayer shall make and file an amended City return showing income subject to the City 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. 2009-54. Passed 11-24-09.)