(a) The taxpayer making a return shall, at the time of filing, pay to the Administrator the amount of taxes shown as due thereon; provided, however, that any portion of the tax so due has been deducted at the source pursuant to the provisions of Section 183.1302, or where any portion of the tax has been paid by the taxpayer pursuant to the provisions of Section 183.1303 or where an income tax has been paid to another municipality, credit for the amount so paid in accordance with Section 183.1901 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 filing the return.
(b) A taxpayer who has overpaid the amount of tax to which the City 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 one dollar ($1.00) shall be collected or refunded.
(c) Payments shall be on a form or forms furnished by or obtainable upon request from the Administrator, setting forth the amount of tax deducted for the month. A receipted copy of such form shall be retained by the employer and a copy will be attached to and filed with the employer’s quarterly or monthly return of income tax withheld.
(Ord. 2005-136. Passed 12-6-05.)