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The provisions of this article shall not apply to:
(a) Insurance companies which pay the State a tax upon premiums;
(b) Mutual savings banks not having a capital stock represented by shares and nonprofit mutual building and loan associations operated for the exclusive benefit of their members;
(c) Nonprofit cemetery companies organized and operated for the exclusive benefit of their members;
(d) Societies, organizations and associations organized and operated for the exclusive benefit of their members and not for profit;
(e) Corporations, associations and societies organized and operated exclusively for religious and charitable purposes.
(1968 Code Sec. 24-15)
(a) The taxes levied under this article shall be due and payable in quarterly installments on or before the expiration of one month from the end of the quarter in which they accrue, unless provided for in subsections (b) or (c) hereof. All properly paid installments are to be treated as estimate payments to be credited against the total tax due at the end of the tax year. Any interest or penalties charged for late payment of such installments, shall be ignored in computing the credit. The taxpayer shall, within one month from the expiration of each quarter, make out an estimate of the tax for which he is liable for such quarter, sign the same, and mail the same together with a remittance, in the form required by Section 761.21, of the amount of tax to the office of the Collector. In estimating the amount of tax due for each quarter, the taxpayer may deduct one-fourth of the tax credit for industrial expansion allowable for the taxable year and the allowable deduction from gross income incurred in the taxable quarter. When the total tax for which any person is liable under this article does not exceed the sum of one hundred dollars ($100.00) in any year, the taxpayer may pay the same quarterly as aforesaid or, with the consent in writing of the Collector at the end of the month next following the close of the tax year.
(b) For taxpayers whose estimated tax under this article exceeds one thousand dollars ($1,000) per month, the tax shall be due and payable in monthly installments on or before the last day of the month following the month in which the tax accrued. Each such taxpayer shall, on or before the last day of each month, make out an estimate of the tax for which he is liable for the preceding month, sign the same and mail it together with a remittance, in the form prescribed by the Collector, of the amount of the tax due for each month, the taxpayer may deduct one-twelfth of any applicable tax credits allowable for the taxable year and the allowable deduction from gross income incurred in that taxable month.
(c) Any other provisions of this section notwithstanding, the Collector, if he deems it necessary to insure payment of the tax, may require the return and payment under this section for periods of shorter duration than quarter-year periods.
(Ord. 1216. Passed 1-28-03.)
(d) (1) The Director is also empowered to require any person engaging or continuing within the City in the business of contracting to furnish a list of the names, addresses and amounts paid by them to any subcontractors employed and suppliers of materials used upon any job or to do any work within the City. The Director may also require every person engaging or continuing within the City in the business of contracting who is a nonresident of the State to pay or guarantee the payment of the amount of the privilege tax imposed by this article for the privilege of engaging in the business of contracting within the City, such payment of such tax to be based upon the amount of the building permit issued by the City for the work to be performed by such person, as a condition precedent to the issuance of such building permit. In lieu of such prior payment in cash of such tax, any nonresident may guarantee the payment of such privilege tax provided for herein by delivering to the City a bond with good and adequate surety, payable to the City, and conditioned to pay such tax on or before the estimated date of the completion of the work to be performed by such person within the City.
(2) Any person, firm or corporation contracting with a person, firm or corporation engaged in a business or service taxed under this article shall withhold payment in sufficient amount to cover taxes assessed by this article in the final settlement of such contracts until the receipt of a certificate from the Finance Director to the effect that all taxes levied and accrued under this article against the contractor have been paid.
(3) If any person, firm or corporation fails to withhold as provided herein, he shall be personally liable for the payment of all such taxes, and the same shall be recoverable by the Director by appropriate legal proceedings.
(e) If any person, firm or corporation has commenced work for which a building permit or other permit is required without having first obtained said permit, the Director shall have the authority to calculate the tax due under this article and demand the payment of such tax, together with any taxes, penalties and interest due and unpaid for prior periods, at the time of application for such permit and prior to or upon issuance thereof.
(f) Severability. If any section, sentence, clause, or phrase of this ordinance shall be declared invalid for any reasons whatsoever, such decision shall not affect the remaining portions of this ordinance which shall continue in full force and effect, and to this end the provisions of this ordinance are hereby declared severable.
(Ord. 1765. Passed 4-10-18.)
On or before the expiration of one month after the end of the tax year each taxpayer shall make a return for the entire year showing the gross proceeds of sales or gross income of business, trade or calling, and compute the amount of tax chargeable against him in accordance with the provisions of this article and deduct the amount of quarterly payments, as hereinbefore provided, if any, and transmit with his report a remittance in the form required by Section 761.21 covering the residue of the tax chargeable against him to the office of the Collector. Such return shall be signed by the taxpayer, if made by an individual, or by the president, vice president, secretary or treasurer of a corporation, if made on behalf of a corporation. If made on behalf of a partnership, joint venture, association, trust or any other group or combination acting as a unit, any individual delegated by such firm, copartnership, joint venture, association, trust or any other group or combination acting as a unit shall sign the return on behalf of the taxpayer. The Collector, for good cause shown, may extend the time for making the annual return on the application of any taxpayer and grant such reasonable additional time within which to make the same as may, by him, be deemed advisable.
(1968 Code §24-17)
If the taxpayer makes any clerical error which is apparent on the face of the return in computing the tax assessable against him under the provisions of this article, the Collector shall correct such error or reassess the proper amount of taxes, and notify the taxpayer of his action by mailing to him promptly a copy of the corrected assessment, and any additional tax for which such taxpayer may be liable shall be paid within fifteen days after the receipt of such statement. If the taxpayer fails to make payments within such fifteen day period, the Collector shall proceed under Section 761.22 et seq. to collect the amount due.
If the amount already paid exceeds that which should have been paid on the basis of the tax so recomputed, the excess so paid shall be immediately refunded to the taxpayer upon the requisition of the Collector, and shall be payable out of any funds available for the purpose. The taxpayer may, at his election, apply an overpayment credit to taxes subsequently accruing hereunder.
(1968 Code §24-18; Ord. 563. Passed 6-1-82.)
(1968 Code §24-18; Ord. 563. Passed 6-1-82.)
If the Collector believes that the tax imposed by this article is insufficiently returned by a taxpayer, either because the taxpayer has failed to properly remit the tax or has failed to make a return, or has made a return which is incomplete, deficient or otherwise erroneous, he may proceed to investigate and determine or estimate the tax liability of the taxpayer and make an assessment from any information available. If the collection of any tax administered under this article will be jeopardized by delay he shall thereupon make an assessment of tax, noting that fact upon the assessment. The amount assessed shall be immediately due and payable.
The Collector may, at any time before the assessment becomes final, amend, in whole or in part, any assessment whenever the Collector ascertains that such assessment is improper or incomplete in any material respect.
The Collector may, at any time within the period prescribed for assessment, make a supplemental assessment whenever he ascertains that any assessment is imperfect or incomplete in any material respect.
(Ord. 1216. Passed 1-28-03.)
(Ord. 1216. Passed 1-28-03.)
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