(a) (1) All taxpayers shall, on or before April 15 of each year, make and file a final return with the Tax Administrator. When a non-resident employee’s entire taxable earnings for the year are paid by an employer and the one percent (1%) tax thereon has, in each instance, been withheld by the employer from the gross amount of the entire earnings of such non-resident employee-taxpayer, and where the employer of such employee has filed a report or return in which such employee’s entire and only earnings are reported to the Tax Administrator, and where such employee has no taxable income other than such earnings, it shall not be necessary for such employee to file a return for any taxable year in which such conditions have prevailed.
(2) Any person who filed a return in preceding years but no longer meets the requirements for filing, must file a current year return and state the reason they no longer need to file.
(3) Individuals who are eighteen years of age and under with no taxable income, or are eighteen years of age and under who are employed where the Gallipolis tax is withheld, or who are sixty-five years of age and older and their sole income is from social security, retirement or other nontaxable income, are exempt from filing.
(Ord. 2006-04. Passed 3-7-06.)
(b) In all returns filed hereunder, there shall be set forth the aggregate amount of qualified wages, bonuses, incentive payments, commissions, fees and other compensation received and/or net profits earned (all as hereinbefore defined) by and during the preceding year and subject to such tax, together with such pertinent information as the Tax Administrator may require.
(c) If the return is made for a fiscal year or for any period other than a calendar year, the return shall be due by the fifteenth (15) day of the fourth month from the end of such fiscal year or other period.
(d) The return shall show the amount of the tax imposed by the chapter on such earnings or net profits, or both.
(e) The taxpayer making the return shall at the time of filing thereof, pay to the Municipality, the amount of tax shown to be due and unpaid by the return. If, pursuant to the provisions of Section 183.20 the taxpayer has at the time of making such final return overpaid his tax, the taxpayer shall show the amount of overpayment and may in such return either:
(1) Request a refund subject to the conditions of Section 181.11(c) or,
(2) Request that the amount thereof be credited against the amount that will be required to be paid by the taxpayer on the next succeeding installment of tax that may become due. For payments in installments, see Section 183.20.
(f) Where any portion of the tax otherwise due has been deducted at the source and has been paid to the Municipality by the person making the deduction, a credit equal to the amount so paid shall be deducted from the amount shown to be due and only the balance, if any, shall be due and payable at the time of filing the return.
(g) Where any portion of the tax due has been deducted and paid to another Municipality, a credit of one percent (1%) of the earnings in that Municipality so withheld and paid, shall be deducted from the amount shown to be due and only the balance, if any, shall be due and payable at the time of filing the return.
(h) Upon written request of the taxpayer, the Tax Administrator may extend the time for filing the annual return for a period of not more than six months or not more than thirty days beyond any extension requested of and granted by, the Internal Revenue Service for filing of the federal income tax return.
(Ord. 2003-79. Passed 12-2-03.)
(Ord. 2003-79. Passed 12-2-03.)