(a) Each person 18 years of age or older who engages in business or other activity or whose income, salary, wage, commission or other compensation is subject to the tax imposed by this chapter, shall, whether or not a tax be due thereon, make and file a return on or before April 30 of the year following the effective date of this chapter, and on or before April 30 of each year thereafter. When the return is made for a fiscal year or other period different from the calendar year, the return shall be filed within four months from the end of such fiscal year or period. The Superintendent is hereby authorized to provide by regulation that the return of an employer or employers, showing the amount of tax deducted by such employer or employers from the salaries, wages, commissions or other compensation of an employee, and paid by him or them to the Superintendent may be accepted as the return required of any employee whose sole income, subject to tax under this chapter, is such income, salaries, wages, commissions or other compensation.
(b) The return shall be filed with the Superintendent on a form or forms furnished or obtainable upon request from the Superintendent or on other forms deemed acceptable by the Superintendent setting forth:
(1) The aggregate amounts of income, salaries, wages, commissions and other compensation received by him and gross receipts from business, the profession or other activity, less allowable expenses incurred in the acquisition of such gross receipts earned during the preceding year and subject to such tax;
(2) The amount of the tax imposed by this chapter on such earnings and profits; and
(3) Such other pertinent statements, information returns or other information as the Superintendent may require.
(c) The Germantown Income Tax Department shall accept a generic form of any return, report or document required to be filed if the generic form once completed and filed contains all of the information required to be submitted with the Municipality of Germantown's prescribed returns, reports or documents, and if the taxpayer or return preparer filing the generic form otherwise complies with the rules or ordinances of the Municipality of Germantown governing the filing of returns, reports or documents.
(d) Acceptance of Federal Extensions.
(1) Any taxpayer that has requested an extension for filing a Federal income tax return may request an extension for the filing of a Germantown tax return. The taxpayer shall make the request by filing a copy of the taxpayer's request for Federal filing extension with the Superintendent of Taxation.
(2) Any taxpayer not required to file a Federal income tax return may request an extension for filing a Germantown tax return in writing.
(3) The request for an extension shall be filed not later than the last day for filing the Germantown tax return as prescribed by ordinance or rule of this municipal corporation.
(4) A valid extension request extends the due date for filing a return six (6) months from the original due date of such return.
(5) The Superintendent may deny a taxpayer's request for extension if the taxpayer:
A. Fails to timely file the request;
B. Fails to file a copy of the federal extension (if applicable);
C. Owes the Municipality of Germantown any delinquent income tax or any penalty, interest, assessment or other charge for the late payment or nonpayment of income tax;
D. Has failed to file any required income tax return, report or other related document for a prior tax period.
(6) The granting of an extension for filing a Germantown income tax return does not extend the last date 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 181.10. 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 the tax code have been met. Any extension by the Superintendent shall be granted with the understanding that declaration filing and payment requirements have been fulfilled; 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.
(e) (1) The taxpayer making a return shall, at the time of the filing thereof, pay to the Superintendent the amount of taxes shown as due thereon; provided, however, that 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 181.06 of this chapter;
B. Any portion of such tax which shall have been paid by the taxpayer pursuant to the provisions of Section 181.07; and
C. Credit to the extent allowed by Section 181.15 for tax paid to another municipality.
(2) Subject to the limitations contained in Section 181.11, any taxpayer who has overpaid the amount of tax to which Germantown 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.
(f) Amended Returns
(1) 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 Section 181.11. Such amended returns shall be on a form obtainable upon request from the Superintendent. A taxpayer may not change the method of accounting or apportionment of net profits after the due date for filing the original return without the approval of the Superintendent.
(2) Within three months from the final determination of any Federal tax liability affecting the taxpayer's Germantown tax liability, such taxpayer shall make and file an amended Germantown return showing income subject to the Germantown tax based upon such final determination of Federal tax liability and pay any additional tax shown due thereon or make claim for refund of any overpayment.
(g) 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 the filing of the tax returns and the failure to file such information returns, schedules and statements shall be deemed to be a violation of this chapter. Provided, however, that the taxpayer shall have ten days after notification by the Superintendent, or his authorized representative, to file the items required by this subsection.
(h) Any business, profession, association or corporation reporting a net loss is subject to the filing requirements of this chapter.
(Ord. 01-68. Passed 1-7-02.)