191.05 RETURN AND PAYMENT OF TAX.

   (a)   (1)   Effective for the 2003 tax year, and each year thereafter, every resident taxpayer, without exception and regardless of whether or not a tax is due, shall make and file a return, and beginning with filing of returns for the 2004 tax year, and each tax year thereafter, such return shall be filed on or before April fifteenth (15th) 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 on or before the fifteenth day of the fourth month after the close of the fiscal year. For non-resident taxpayers, the Commissioner of Taxation is hereby authorized to provide by regulation that the return of an employer or employers showing the amount of tax deducted by the employer or employers from qualifying wages, commissions, other compensation and other taxable income earned or received of a non-resident employee and paid by him or them to the Commissioner of Taxation, shall be accepted as the return required of any non-resident employee whose sole income, subject to tax under this chapter, is such qualifying wages, commissions, other compensation and other taxable income earned or received.

      (2)   Effective until January 1, 2004, the Commissioner of Taxation is hereby authorized to provide by regulation that the return of an employer or employers showing the amount of tax deducted by the employer or employers from qualifying wages, commissions, other compensation and other taxable income earned or received of an employee and paid by him or them to the Commissioner of Taxation, shall be accepted as the return required of any employee whose sole income, subject to tax under this chapter, is such qualifying wages, commissions, other compensation and other taxable income earned or received. The provisions of this subparagraph (a)(2) shall be applicable to both resident and non-resident taxpayers.

   (b)   The return shall be filed with the Commissioner of Taxation on a form or forms furnished by or obtainable upon request from such Commissioner of Taxation, or on a generic form, if the generic form, when completed and filed, contains all of the information required to be submitted with the City's prescribed return and, if the taxpayer or return preparer filing the generic form otherwise complies with this Chapter set forth:

      (1)   The aggregate amounts of qualifying wages, commissions other compensation earned, received, allocated, apportioned or set aside, other income defined by statute as taxable, and/or 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 the 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 tax returns and/or schedules, or other information as the Commissioner of Taxation may require.

   (c)   (1)   Any taxpayer that has requested an extension for filing a federal income tax return may request an extension for the filing of a City income tax return by filing a copy of the taxpayer's federal extension request with the Tax Commissioner.

      (2)   Any taxpayer not required to file for a federal income tax return may request an extension for filing a City income tax return in writing. The request for extension must be filed on or before the original due date for the annual return. .

      (3)   If the request is granted, the extended due date of the City 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..

      (4)   The City 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 request;

         (C)   Owes the City any delinquent income tax, penalty, interest, 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.

   (d)   The granting of an extension for filing a City income 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 191.10. Any extension by the Commissioner of Taxation shall be granted upon the condition 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)   The taxpayer making a return shall, at the time of the filing thereof, pay to the Commissioner of Taxation the amount of taxes shown as due thereon. However, where any portion of the tax so due shall have been deducted at the source pursuant to the provisions of Section 191.06 or where any portion of the tax has been paid by the taxpayer pursuant to the provisions of Section 191.07, or where an income tax has been paid to another municipality, credit for the amount so paid in accordance with Section 191.14 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.

   (f)   Subject to the limitations contained in Section 191.11, any taxpayer who has had 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 election indicated on the return, such overpayment or part thereof shall be refunded provided 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 Sections 191.11 and 191.14. Such amended return shall be on a form obtainable on request from the Commissioner of Taxation. 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 income 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.
(Ord. 2015-11-101. Passed 11-18-15.)