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(a) Each taxpayer having a taxable income shall, whether or not a tax is due thereon, make and file a return on or before April 15 of each year. When a return is made for a fiscal year or other period different from the calendar year, the return shall be filed by the fifteenth day of the fourth month after the end of such fiscal year or period.
(b) Returns shall be filed with the Administrator on a form or forms (including generic forms as defined in Section 191.02) furnished by, or obtainable upon request from, the Administrator, setting forth:
(1) The aggregate amount of salaries, wages, commissions and other compensation earned;
(2) The gross income from a business, profession or other activity less allowable expenses incurred in the acquisition of such gross income;
(3) The amount of tax imposed by this chapter on such earnings and profits;
(4) The amount of tax imposed by this chapter on income reported;
(6) Such other pertinent statements, information returns or other information as the Administrator may require.
(c) The Administrator may extend the time for the filing of an annual return upon the request of a taxpayer for a period of not to exceed six months, or one month beyond any extension requested of or granted by the Internal Revenue Service for the filing of a Federal Income Tax Return. The Administrator 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. No penalty shall be assessed in those cases in which the return is filed and final tax paid within the period as extended. Interest shall be charged on the unpaid balance at the rate of six percent per annum figured monthly for the period of the extension, with any portion of a month to be charged as a full month. The extension request may be made by filing a copy of the taxpayer's request for a Federal filing extension, or by filing a written request. The Administrator may deny the extension if the taxpayer's income tax account with the City is delinquent in any way.
(d) The taxpayer making a return shall, at the time of filing thereof, pay to the Administrator the balance of tax due, if any, after deducting:
(1) The amount of Elyria income tax deducted or withheld at the source pursuant to Section 191.06;
(2) The portion of the tax that has been paid on declaration by the taxpayer pursuant to Section 191.07; and
(3) Any credit allowable under the provisions of Section 191.14;
Should the return or the records of the Administrator indicate any overpayment of the tax to which the City is entitled under the provisions of this chapter, such overpayment shall first be applied against any existing liability, and the balance, if any, at the election of the taxpayer communicated to the Administrator, shall be refunded or transferred against any subsequent liability.
(e) 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 Sections 191.11 and 191.14. Such amended returns shall be on a form obtainable on request from the Administrator. A taxpayer may not change the method of accounting or apportionment of net profits after the due date for filing the original return.
(f) Within three months from the final determination of any Federal tax liability affecting the taxpayer's City tax liability, such taxpayer shall make and file an amended City return showing income subject to the City tax, based upon such final determination of Federal tax liability, and pay any additional tax shown to be due thereon or make a claim for refund of any overpayment.
(Ord. 69-54. Passed 5-26-69; Ord. 70-27. Passed 3-16-70; Ord. 71-168. Passed 12-6-71; Ord. 2005-7. Passed 1-18-05.)