(a) Each taxpayer shall, whether or not a tax be due thereon, make and file a return on or before April 15th of each year for the previous year. When the return is made for a fiscal year or other period different from the calendar year, the return shall be filed on or before the fifteenth (15th) day of the fourth (4th) month following the end of such fiscal year or period. The Auditor is hereby authorized to provide by regulation that the return of an employer or employers, showing the amount of Municipal tax deducted by said employer or employers from the qualifying wages, commissions, other compensation, and other taxable income of a nonresident employee, and paid by him or them to the Auditor may be accepted as the return required of a nonresident employee whose sole income, subject to tax under this Chapter, is such qualifying wages, commissions, other compensation, and other taxable income.
(b) A husband and wife may file either separate returns or a joint return for municipal purposes, even though one of the spouses has neither taxable income nor deductions included on the Municipal return regardless of whether their federal and state returns were filed separately or jointly. If a joint city return is made, the tax shall be computed on the aggregate taxable income and the liability with respect to the tax shall be joint and several.
(c) The return shall be filed with the Auditor on a form or forms furnished by or obtainable upon request from the Auditor; or on a generic form, if the generic form, when completed and filed, contains all of the information required to be submitted with the Municipality's prescribed return and, if the taxpayer or return preparer filing the generic form otherwise complies with all provisions of this Chapter and all applicable rules and regulations governing the filing of returns.
(d) The return shall set forth:
(1) The aggregate amounts of qualifying wages, commissions, other compensation received, allocated, apportioned or set aside, other income defined by statute as taxable, and gross income from any 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, copies of federal or state tax returns and/or schedules, or other information as the Auditor may require, including a statement that the figures used in the return are the figures used for federal income tax adjusted to set forth only such income as is taxable under the provisions of this Chapter.
(e) An extension for the filing of a Municipal Income Tax Return may be granted providing:
(1) The taxpayer has requested a an extension for filing a federal income tax return, and files a copy of such extension request with the Municipality's Income Tax Department. The request for extension must be filed on or before the original due date for the annual return. If the request is granted, the extended due date of the municipal income tax return 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.
(2) The Auditor may deny a taxpayer's request for extension if the taxpayer:
A. Fails to timely file the request; or
B. Fails to file a copy of the federal extension request; or
C. Owes the Municipality any delinquent income tax, penalty, interest or other charge for the late payment or nonpayment of income tax; or
D. Has failed to file any required income tax return, report, or other related document for a prior tax period.
(3) The granting of an extension for filing a Municipal tax return does not extend the due date as provided in this section for payment of the tax; hence, penalty and interest may apply to any unpaid tax during the period of extension at the rate set out by Section 191.10A. No penalty shall be assessed in those cases in which the return is filed and the final tax paid within the extension period provided all other filing and payment requirements of this Chapter have been met. Any extension by the Auditor shall be granted upon the condition that declaration filing and payment requirements have been filled; however, if, upon further examination it then becomes evident that declaration filing and payment requirements have not been fulfilled, penalty and interest may be assessed in full and in the same manner as though no extension had been granted.
(f) Payments with Returns.
(1) The taxpayer making a return shall, at the time of the filing thereof, pay to the Auditor the amount of taxes shown as due. However, 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 191.06A; and
B. Any portion of said tax which shall have been paid by the taxpayer pursuant to the provisions of Section 191.07A; and
C. Credit to the extent allowed by Section 191.14A for tax paid to another municipality.
(2) Subject to the limitations contained in Section 191.14A of this Chapter, any taxpayer who has overpaid the amount of tax to which the Municipality 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, provided that no additional taxes or refunds of less than one dollar ($1.00) shall be collected or refunded.
(g) Amended Returns.
(1) Where necessary, an amended return shall 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 191.05 and 191.10. The Auditor shall provide by regulation the format in which such amended return shall be filed. A taxpayer may not change the method of accounting or apportionment of net profits after the due date for filing the original return.
(2) Within three (3) months from the final determination of any federal tax liability affecting the taxpayer's Municipal tax liability, such taxpayer shall make and file an amended Municipal return showing income subject to the Municipal tax based upon such final determination of federal tax liability and pay an additional tax shown due thereon or make claim for refund of any overpayment.
(h) Information returns, schedules and statements required to support tax returns which are incomplete without such information shall be filed within the time limits set forth for filing of the tax returns and the failure to file such information returns, schedules and statements shall be a violation of this Chapter. Provided, however, that the taxpayer shall have ten (10) days after notification by the Auditor, or his authorized representative, to file the items required by this paragraph.
(Ord. 2003-105. Passed 11-25-03.)