(A) Return required. Each taxpayer, 18 years of age and older, whether or not a tax is due thereon, must make and file a return on or before April 30 of each year. When the return is made for a fiscal year, or other period different from the calendar year, the return shall be filed within 120 days from the end of such fiscal year or period.
(B) Information required. The return shall be filed with the Tax Administrator on a form or forms furnished by or obtainable upon request from the Tax Administrator setting forth:
(1) The aggregate amounts of salaries, wages, commissions and other compensation earned by him or her, and/or gross income from businesses or professions, or gross income earned during the preceding year and subject to such tax;
(2) The amount of tax imposed by this chapter on such earnings and profits; and
(3) Such other pertinent statements, information, returns or other information as the Tax Administrator may require, including copies of the schedules used for federal income tax or a complete copy of the federal income tax return.
(C) Extension of filing time. The Tax Administrator may extend the time for filing of the annual return, upon the request of the taxpayer, for a period not to exceed six months, or three months beyond any extension requested or granted by the Internal Revenue Service for the filing of the federal income tax return. The Tax 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 and the final tax paid within the period as extended.
(D) Payment of tax; deductions. The taxpayer making a return shall, at the time of filing thereof, pay to the Income Tax Division the amount of taxes shown as due thereon; provided, however, that where any portion of the tax so due shall have been deducted at the source pursuant to the provisions of § 36.05, or where any portion of such tax shall have been paid by the taxpayer pursuant to the provisions of § 36.06, or where an income tax has been paid to another municipality or to a joint economic development district, credit for the amount so paid in accordance with § 36.15 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 of such return.
(E) Overpayment. A taxpayer who has overpaid the amount of tax to which the city is entitled under the provisions of this chapter may have such overpayment applied against any subsequent liability hereunder or, at his or her election indicated on the return, such overpayment (or part thereof) shall be refunded; provided that no additional taxes or refunds of less than $5 shall be collected or refunded. However, such refund request will first satisfy any previous year’s delinquent liability (including assessments) in the order in which such taxes and assessments became due, with any balance remaining being 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 §§ 36.11 and 36.15. Such amended returns shall be on a form obtainable on request from the Tax Administrator. 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 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 due thereon, or make claim for refund of any overpayment.
(G) Income from multiple sources. Any person who receives compensation for services performed for any employer, in whatsoever form, and in addition receives income from any business activity (including rental property) or occupation not subject to withholding under the chapter, must file a declaration of estimated tax (according to the provisions of § 36.06) and a final return; provided that a business loss or other activity (including rental property) may not be applied against income earned as an employee (W-2 income).
(H) Building permit applications. At the time a contractor or subcontractor applies for a building permit, he or she must supply a city tax identification number to the Zoning Department as evidence of registration with the Income Tax Division.
(I) Income for services performed in other municipalities. Any resident who receives compensation for services performed for any employer, in whatsoever form, in another municipality or joint economic development district whose tax rate is lower than that of the city must file a declaration of estimated tax (according to the provisions of § 36.06) and a final return.
(J) Occupancy permit applications. At the time a deed holder signs for an occupancy permit in the city, he or she shall be required to complete a form as prescribed by the Tax Administrator, giving all information necessary to determine the city income tax status for all persons living or working at that address.
(Prior Code, § 880A.04) (Ord. 92-11, passed 7-1-1991; Ord. 95-4, passed 4-11-1995)