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(a) Each taxpayer shall, whether or not a tax is due thereon, make and file a return on or before April 15 of each year following the effective date of this section. When the return is made for a fiscal year or other period different from the calendar year, the return shall be made within 105 days from the end of fiscal year or other period.
(b) East Liverpool taxpayers who are retired for the entire tax year receiving only Social Security, pension, interest or dividend income, and who are not self-employed or owners of rental property, are required to file an East Liverpool City exemption return once to identify their status. However, if the taxpayer’s income or employment status changes during any year, the taxpayer would again be required to comply with Section 183.04(a) herein.
(c) The return shall be filed with the Tax Administrator on a form or forms furnished by or obtainable upon request from such Tax Administrator, or on a generic form as defined in this chapter, setting forth:
(1) The aggregate amounts of income, salaries, wages, commissions and compensation earned and/or received 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 the tax.
(2) The amount of tax imposed by this chapter on such earnings and profits; and
(3) Such other pertinent statements, information returns or other information as the Tax Administrator may require, including but not limited to copies of all W-2 forms, 1099 Miscellaneous Income Forms, form 1040, Form 1120, 1120S (including (K-1 ), 2106, 1065, Schedule C (including cost of goods manufactured and/or sold), Schedule E, schedule F and any other Federal Schedules if applicable.
(d) The taxpayer, in addition to the forms and schedules in subsection (c)(3) above, may file copies of any other documents the taxpayer considers as necessary.
(e) The return shall also show the amount of the tax imposed on such earnings and profit. The taxpayer making the return shall, at the time of the filing thereof, pay to the Tax Administrator the amount of taxes shown as due thereon. Provided, however, that where any portion of the tax shall have been paid by such taxpayer pursuant to the provisions of Section 183.05 and/or Section 183.06 of this chapter, credit for the amount so paid 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 final return.
(f) Joint Filing. A husband and wife may file, in any tax year, a joint tax return. Husband and wife are liable jointly and severally for payment of the tax associated with the joint return. A husband and wife's tax return shall be deemed a joint return whenever the facts indicate that the taxpayers intended to have the filed tax return be a joint return. Conclusive indications of such intention include when the husband and wife both signed the tax return, when the return reports both spouses' income or when the husband and wife were both required to file tax returns, but only one spouse filed a tax return.
(g) Extensions. The Tax Administrator shall extend the time for filing of the annual City return upon the filing of a copy of the taxpayer's request for a federal extension. For tax years prior to 2004, no extension may exceed six (6) months or one (1) month beyond the extension requested of or granted by the Internal Revenue Service for filing of the federal income tax return, and will not be approved for a period less than the federal extension request. For the taxable year 2004, the extended due date 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. The request for extension shall be filed not later than the last day for filing the municipal income tax return as prescribed by ordinance or rule of the City of East Liverpool income tax. The City may require a tentative return accompanied by payment of the amount of tax shown to be due thereon by the date the return is normally due. The City of East Liverpool may deny a taxpayer's request for an extension only if the taxpayer fails to timely file the request, fails to file a copy of the request for the federal extension, owes this municipality any delinquent income tax or any penalty, interest, assessment, or other charge for the late payment or nonpayment of income tax, or has failed to file any required income tax return, report, or other related document for a prior tax period. The granting of an extension for filing this Municipality's income tax return does not extend the last
date for paying the tax without penalty unless this municipality grants an extension of the date.
(h) In the computation of any tax due under this section, a business loss of a previous tax year shall not be allowed or carried forward to reduce the tax due in any subsequent year.
(i) Within three months from the final determination of any Federal tax liability affecting the taxpayer's tax liability to the City, the taxpayer shall make and file an amended return showing income subject to the City tax, based upon the final determination of Federal tax liability, and shall pay any additional tax due or make claim for refund of any overpayment.
(j) An officer or employee of an employer who has control or supervision of, or is charged with responsibility for filing the City income tax report or paying the City income tax withheld for employees, shall be personally liable for failure to file the report and/or for failure to pay the City income tax withheld. Dissolution, bankruptcy, or reorganization of an employer shall not discharge an officer's or employee's personal liability for a prior failure of the employer to file City income tax returns and/or to pay City income tax due or withheld on behalf of employees.
(k) All employers, businesses, contractors or subcontractors who do work in the City shall register with the Income Tax Department of the City and shall present thereto a list of all employees, subcontractors, contractors or others who may do work for them whose profits, wages or earnings are not presently subject to withholding of the East Liverpool City Income Tax before they begin doing business therein. Further, all employers, businesses, contractors or subcontractors have a continuing duty to notify the City Income Tax Department of any additional employees, subcontractors, contractors or others when such new employee, subcontractor, contractor or other is hired or contracted with or by such employer, business, contractor or subcontractor. There shall be no cost for the registration of any business, employee, contractor or subcontractors thereof.
(l) Tax Registration Requirements for Construction Permits.
(1) All contractors involved in any project within the incorporated City limits whether general contractor, subcontractor or other, must be identified and registered with the City Income Tax Department before any permit from the Housing, Planning and Zoning Office will be issued for the project. The general contractor, or owner if self-contracted, is responsible for notifying any additional contractors brought into the project after the start of the project that income tax registration is required.
(2) In the event that an unregistered contractor is discovered performing work within the City limits, the City Income Tax Department shall have the authority to stop the project until such time as contractor or contractors are in compliance. The City Income Tax Department shall also have the authority to stop any project where the contractor or contractors are registered but one or more is delinquent in filing City income tax or paying City income tax with the City Income Tax Department.
(3) All contractors, including the owner if the project was self-contracted, shall provide a listing of any and all contractors or subcontractors who worked with or for them during the tax year within the City limits with such list to be included with the annual income tax return of the contractor or owner.
(m) All new businesses, employers, contractors, developers, subcontractors or any other such person or entity must register with the City Income Tax Department before they will be eligible to receive any City services including but not limited to, City utilities. Each new resident of the City shall register with the Tax Department of the City within thirty (30) days of residence in the City. There shall be no cost for this registration.
(n) Landlords of residential, commercial or other property within the City of East Liverpool are required to submit a report to the City Income Tax Department listing new adult tenants whether by lease, sublease or other such agreement in any rental property owned by landlord within the City limits, and also listing tenants who have moved from said rental properties during the reporting period. The reports shall be filed at the time of annual license payment or when new tenants move into the unit/units. Penalties for non-filing shall be assessed in accordance with Section 183.12 .
(o) Consolidated Returns.
(1) Any affiliated group which files a consolidated return for federal income tax purposes pursuant to Section 1501 of the Internal Revenue Code may file a consolidated return with the City. However, once the affiliated group has elected to file a consolidated return or a separate return with the City, the affiliated group may not change their method of filing in any subsequent tax year without written approval from the City.
(2) In the case of a corporation that carried on transactions with its stockholders or with other corporations related by stock ownership, interlocking directorates or some other method, or in case any person operates a division, branch, factory, office, laboratory or activity within the City constituting a portion only of its total business, the Administrator shall require such additional information as the Administrator may deem necessary to ascertain whether net profits are properly allocated to the City. If the Administrator finds net profits are not properly allocated to the City by reason of transactions with stockholders or with other corporations related by stock ownership, interlocking directorates or transactions with such division, branch, factory, office, laboratory or activity or by some other method, the Administrator shall make such allocation as the Administrator deems appropriate to produce a fair and proper allocation of net profits to the City.
(p) Any business, profession, association or corporation reporting a net loss is subject to the filing requirements of this Chapter.
(q) Losses from a business cannot be used to offset wages or other types of nonbusiness
income. (Ord. 60-2012. Passed 11-19-12)