(a) Each person who engages in business or other activity or whose salary, wage, commission or other compensation is subject to the tax imposed by this Ordinance, shall, whether or not a tax be due thereon, make and file a return on or before April 30 of the year following the effective date of this Ordinance, and on or before April 30 of each year thereafter. When the return is made for a fiscal year or other period different from the calendar year, the return shall be filed within four (4) months from the end of such fiscal year or period.
(Ord. 14-05. Passed 4-16-14.)
(b) The return shall be filed with the Finance Director on a form or forms furnished by or obtainable upon request from the Finance Director setting forth:
(1) The aggregate amounts of salaries, wages, commissions and other compensation received by him 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 said 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, or other information as the Finance Director may require.
(c) The Finance Director may extend the time for filing of the annual return upon the request of the taxpayer for a period not to exceed six months, or one month beyond any extension requested of or granted by the Internal Revenue Service for the filing of the federal income tax return. The Finance Director may require a tentative return, accompanied by payment of the amount of tax show to be due thereon by the date the return is normally due.
(d) (1) The taxpayer making a return shall, at the time of the filing thereof, pay to the Finance Director the amount of taxes shown as due thereon; provided, however, that 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 191.06; and
B. Any portion of said tax which shall have been paid by the taxpayer pursuant to the provisions of Section 191.07; and
C. Credit to the extent allowed by Section 191.14 for tax paid to another municipality or county.
(2) Subject to the limitations contained in Section 191.11, any taxpayer who has overpaid the amount of tax to which the City of Eaton 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.
(e) Amended Returns.
(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 191.11. Such amended returns shall be on a form obtainable upon request from the Finance Director. A taxpayer may not change the method of accounting or apportionment of net profits after the due date for filing the original return without the approval of the Finance Director.
(2) Within three months from the final determination of any federal tax liability affecting the taxpayer’s City of Eaton tax liability, such taxpayer shall make and file an amended City of Eaton return showing income subject to the City of Eaton 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.
(f) Information returns, schedules and statements requested 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 deemed to be a violation of this chapter. Provided, however, that the taxpayer shall have ten days after notification by the Finance Director, or his authorized representative, to file the items required by this paragraph.
(Ord. 96-14. Passed 11-18-96.)