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(A) The city may grant any business entity an extension of not more than six months, unless a longer extension has been granted by the Internal Revenue Service or is agreed to by the city and the business entity, for filing its return, if the business entity, on or before the date prescribed for payment of the occupational license tax, requests the extension and pays the amount properly estimated as its tax.
(B) If the time for filing a return is extended, the business entity shall pay, as part of the tax, an amount equal to 12% per annum simple interest on the tax shown due on the return, but not been previously paid, from the time the tax was due until the return is actually filed and the tax paid to the city. A fraction of a month is counted as an entire month.
(Prior Code, § 110.07) (Ord. 09-2006, passed 5-8-2006)
(B) Unless written application for refund or credit is received by the city from the employer within two years from the date the overpayment was made, no refund or credit shall be allowed.
(C) (1) An employee who has compensation attributable to activities performed outside the city, based on time spent outside the city, whose employer has withheld and remitted to the city, the occupational license tax on the compensation attributable to activities performed outside the city, may file for a refund within two years of the date prescribed by law for the filing of a return.
(2) The employee shall provide a schedule and computation sufficient to verify the refund claim and the city may confirm with the employer the percentage of time spent outside the city and the amount of compensation attributable to activities performed outside the city prior to approval of the refund.
(Prior Code, § 110.08) (Ord. 09-2006, passed 5-8-2006)
(A) (1) As soon as practicable after each return is received, the city may examine and audit the return. If the amount of tax computed by the city is greater than the amount returned by the business entity, the additional tax shall be assessed and a notice of assessment mailed to the business entity by the city within five years from the date the return was filed, except as otherwise provided in this section.
(a) In the case of a failure to file a return or of a fraudulent return, the additional tax may be assessed at any time.
(b) In the case of a return where a business entity understates net profit, or omits an amount properly includable in net profits, or both, which understatement or omission, or both, is in excess of 25% of the amount of net profit stated in the return, the additional tax may be assessed at any time within six years after the return was filed.
(c) In the case of an assessment of additional tax relating directly to adjustments resulting from a final determination of a federal audit, the additional tax may be assessed before the expiration of the times provided in this division (A)(1), or six months from the date the city receives the final determination of the federal audit form the business entity, whichever is later.
(2) The times provided in this division (A) may be extended by agreement between the business entity and the city. For the purposes of this division (A), a return filed before the last day prescribed by law for filing the return shall be considered as filed on the last day. Any extensions granted for filing the return shall also be considered as extending the last day prescribed by law for filing the return.
(B) Every business entity shall submit a copy of the final determination of the federal audit within 30 days of the conclusion of the federal audit.
(C) The city may initiate a civil action for the collection of any additional tax within the times prescribed in division (A) above.
(Prior Code, § 110.09) (Ord. 09-2006, passed 5-8-2006)
(A) No suit shall be maintained in any court to restrain or delay the collection or payment of the tax levied by this chapter.
(B) (1) Any tax collected pursuant to the provisions of this chapter may be refunded or credited within two years of the date prescribed by law for filing of a return or the date the money was paid to the city, whichever is the later; except that:
(a) In any case where the assessment period contained in § 110.09 of this chapter has been extended by an agreement between the business entity and the city, the limitation contained in this division (B) shall be extended accordingly; or
(b) If the claim for refund or credit relates directly to adjustments resulting from a federal audit, the business entity shall file a claim for refund or credit within the time provided for in this division (B) or six months from the conclusion of the federal audit, whichever is later.
(2) For the purpose of this division (B) and division (C) below, a return filed before the last day prescribed by law for filing the return shall be considered as filed on the last day.
(C) The authority to refund or credit overpayments of taxes collected pursuant to this chapter is vested exclusively in the city.
(Prior Code, § 110.10) (Ord. 09-2006, passed 5-8-2006)
(A) (1) No present or former employee of the city shall intentionally and without authorization inspect or divulge any information acquired by him or her of the affairs of any person, or information regarding the tax schedules, returns or reports required to be filed with the city or other proper officer, or any information produced by a hearing or investigation, insofar as the information may have to with the affairs of the person’s business.
(2) This prohibition does not extend to information required in prosecutions for making false reports or returns for taxation, or any other infraction of the tax laws, or in any way made a matter of public record, nor does it preclude furnishing any taxpayer or the taxpayer’s properly authorized agent with information respecting his or her own return. Further, this prohibition does not preclude any employee of the city from testifying in any court, or from introducing as evidence returns or reports filed with the city, in an action for violation of the city tax laws or in any action challenging the city laws.
(B) The city reserves the right to disclose to the Commissioner of Revenue of the commonwealth or his or her duly authorized agent all such information and rights to inspect any of the books and records of the city if the Commissioner of Revenue of the commonwealth grants to the city the reciprocal right to obtain information from the files and records of the state’s Department of Revenue and maintains the privileged character of the information so furnished; provided, further, that, the city may publish statistics based on such information in such a manner as not to reveal data respecting net profits or compensation of any person or business entity.
(C) In addition, the city is empowered to execute similar reciprocity agreements as described in division (B) above with any other taxing entity, should there be a need for exchange of information in order to effect diligent enforcement of this chapter.
(Prior Code, § 110.11) (Ord. 09-2006, passed 5-8-2006)
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