(A) Each person who engages in business or other activity, or whose salaries, wages, commissions, lottery winnings, prize moneys, tips and gratuities, and other compensation and other taxable income is subject to the tax imposed by this chapter shall, whether or not a tax be due thereon, make and file a return on or before April 15 of each year with the Tax Administrator or his or her delegate, on a form prescribed by and acceptable to the municipality, setting forth the aggregate amount of salaries, wages, commissions, lottery winnings, prize moneys, tips and gratuities, other compensation and other taxable income earned during the preceding year and subject to the tax, together with such other pertinent information as the Tax Administrator or his or her delegate may require. Provided, however, that when the return is made for a fiscal year or other period different from the calendar year, the return shall be made on or before the fifteenth day of the fourth month after the close of that fiscal year or other period.
(B) 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 a nonresident employee, and paid by him or them to the Tax Administrator may be accepted as the return required of a nonresident employee whose sole income, subject to tax under this Tax Code, is such qualifying wages, commissions, other compensation, and other taxable income.
(C) Each person residing in the city, 18 years of age or older, shall be required to file a City Income Tax Return, on or before April 15 of each year with the Tax Administrator or his or her delegate. When the return is made for a fiscal year or other period different from the calendar year, the return shall be made on or before the fifteenth day of the fourth month after the close of that fiscal year or other period.
(D) 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.
(E) The return shall be filed with the Tax Administrator on a form or forms furnished by or obtainable upon request from the Tax Administrator; or on a generic form, if the generic form, when completed and filed, contains all 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 Tax Code governing the filing of returns.
(F) 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 any business, profession or other activity, less allowable expenses incurred in the acquisition of such gross income earned during the preceding year and subject to said tax; and
(2) The amount of the tax imposed by this Tax Code on such earnings and profits; and
(3) Such other pertinent statements, information returns, copies of federal/state/other municipal tax returns and/or schedules, or other information as the Tax 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.
(G) 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 Tax Administrator. Any taxpayer not required to file a federal income tax return may request an extension for filing a municipal income tax return in writing. The request for extension must be filed on or before the original due date for the annual return. If the request is granted, the extended due date of the municipal 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 Tax Administrator may deny a taxpayer's request for extension if the taxpayer:
(a) Fails to timely file the request; or
(b) Fails to file a copy of the federal extension request (if applicable); or
(c) Owes the municipality any delinquent income tax, penalty, interest or other charge for the late payment or nonpayment of income tax; or
(d) Has failed to file any required income tax return, report, or other related document for a prior tax period.
(3) The granting of an extension for filing a municipal tax return does not extend the due date as provided in this section for payment of the tax; hence, penalty and interest may apply to any unpaid tax during the period of extension at the rate set out by § 35.07. No penalty shall be assessed in those cases in which the return is filed within the extension period provided all other filing and payment requirements of the Tax Code have been met. Any extension by the Tax Administrator shall be granted upon the condition that declaration filing and payment requirements have been fulfilled; however, if, upon further examination it then becomes evident that declaration filing and payment requirements have not fulfilled, penalty and interest may be assessed in full and in the same manner as though no extension had been granted.
(H) Payments with returns.
(1) The taxpayer making a return shall, at the time of the filing thereof, pay to the Tax 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 § 35.04; and
(b) Any portion of said tax which shall have been paid by the taxpayer pursuant to the provisions of § 35.05; and
(c) Credit to the extent allowed by § 35.06 for tax paid to another municipality.
(2) Subject to the limitations contained in § 35.06 of this Tax Code, any taxpayer who has overpaid the amount of tax to which the municipality is entitled under the provisions of this Tax Code may have such overpayment applied against any subsequent liability hereunder or at his or her 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.
('80 Code, § 181.05) (Ord. 100-90, passed 11-5-90)
(I) Amended return and refund for overpayment.
(1) Where necessary, an amended return shall be filed in order to report additional income and pay an additional tax due, or claim a refund of tax overpaid, subject to the requirements and/or limitations contained in § 35.03 and 35.05(C). The Tax Administrator shall provide the format in which such amended return shall be filed. A taxpayer may not change the method of accounting or apportionment of 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 municipal tax liability, such taxpayer shall make and file an amended municipal return showing income subject to the municipal tax based upon such final determination of federal tax liability, and pay any additional tax shown due thereon or make a claim for refund of any overpayment.
(3) (a) No refund shall be allowed unless a written request be presented to the Finance Director or his or her delegate within three years of the date the taxes were due or the return was filed, whichever is later.
('80 Code, § 181.06) (Ord. 100-90, passed 11-5-90)
(b) For purposes of refunds sought under this section, the time specified in division (I)(3) of this section shall commence upon the first to be filed of either the employer's Form W1 (Employer's Return of Tax Withheld), the employer's W3 (Withholding Reconciliation), the current or former employee's personal income tax return, or the business income tax return.
(J) Information returns, schedules and statements required to support tax returns which are incomplete without such information shall be filed within the time limits set forth for the filing of the tax returns and the failure to file such information returns, schedules and statements shall be a violation of this Tax Code. Provided, however, that the taxpayer shall have ten days after notification by the Tax Administrator, or his or her authorized representative, to file the items required by this division.
(Ord. 116-03, passed 11-17-03)