(a) Required. Each person who is engaged in business, or whose salary, wages, commissions or other compensation are subject to the tax imposed by this chapter shall, whether or not a tax be due thereon, make and file a City income tax return, on or before April 15 of each year (effective with the 2002 tax year), with the Tax Commissioner. A taxpayer on a fiscal year accounting basis for federal income tax purposes shall, beginning with his first fiscal year, any part of which falls within the effective date of this chapter, file his return by the fifteenth (15th) day of the fourth month from the end of such fiscal year period. In the case of a nonresident individual whose sole source of income derived from inside the City limits is subject to full withholding of the tax by an employer, the employee shall not be required to file an annual tax return, however, if any employer fails to properly withhold the tax on all taxable compensation, the employee shall file a City income tax return and pay the tax due.
(1) The return shall be accompanied by payment of any amount due thereon.
(2) All taxes due under the provisions of this chapter for net profits attributable to the year preceding shall be calculated on the entire income for such year.
(3) All residents of the City, who are (16) years of age or older, shall make and file an annual return.
(4) The City will accept generic forms for estimated payments, the annual income tax return and the declaration of estimated tax. However, to be acceptable, the generic form must contain all the information required on forms supplied by the City and must be similar in format that will allow processing of the generic forms without changing the City’s existing procedures for processing forms. Determination of whether or not a generic form meets this criterion shall be the responsibility of the Tax Commissioner.
(Ord. 94-2011. Passed 12-19-11.)
(Ord. 94-2011. Passed 12-19-11.)
(b) Each Return must Set Forth the Following.
(1) The aggregate taxable income, earned during the preceding year and subject to such tax;
(2) The amount of tax imposed by this chapter on such taxable income adjusted by any applicable credits for city taxes paid elsewhere; and
(3) Such other pertinent statements, information, with copies of Federal schedules to support the figures used to arrive at the amounts for filing the City income tax return, with such other pertinent statements, information, copies of other City tax returns, or other information as the Tax Commissioner may require, adjusted to set forth only such income as is taxable under the provisions of this chapter.
(Ord. 87-01. Passed 11-19-01.)
(c) Extensions. A taxpayer may request an extension for the filing of a City income tax return. The taxpayer shall make the request by filing a copy of the taxpayer’s request for a federal filing extension with the office of the City Tax Commissioner. The request for extension shall be filed not later than April 15, or the last day for filing the City income tax return as prescribed by this Ordinance. An extension shall be granted for a period equal to the federal extension period and may be granted up to an additional 30 days beyond the federal extension period if requested in writing. The City may deny a taxpayer’s request for extension only if the taxpayer fails to timely file the request, fails to file a copy of the federal extension request, owes the City any delinquent tax, penalty, interest, assessment, or other charge for the late payment or nonpayment of income tax, or has failed to file any required income tax return, report, or other related document for a prior tax period. The granting of an extension for filing a City income tax return does not extend the last date for paying the tax without penalty and interest. The filing due date for the current year declaration is not included under the extension request.
(Ord. 133-2002. Passed 12-16-02.)
(d) (1) A taxpayer making a return shall at the time of the filing thereof, pay to the City 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, or where any portion of the tax shall have been paid by the taxpayer, or where an income tax, creditable against the City tax has been paid to another City, pursuant to the provisions of Section 181.09, credit for the amount so paid shall be deducted from the amount shown to be due and only the balance , if any and if five dollars ($5.00) or greater, shall be due and payable at the filing of such return.
(2) 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 election indicated on the return, such overpayment, or part thereof, shall be refunded, provided there is no other tax, penalty or interest liability and provided, further, that no amount of less than five dollars ($5.00) will be collected, carried forward or backward, or refunded. No refund shall be made to any taxpayer until he has complied with all provisions of this Chapter and has furnished all information, documentation or substantiation required by the Tax Commissioner. No refunds will be allowed for City residents on income received, accrued or paid for vacation days, sick days, holidays, personal days, or any other paid days off. No refunds will be allowed for nonresident individuals for vacation days, sick days, (including 3rd party sick pay), holiday’s, personal days, severance pay, wage continuation pay, or other paid days off, but shall be allowed for performance of duties outside the City.
(3) When the last day for filing a return falls upon a Saturday, Sunday or federal holiday, the taxpayer shall be permitted to file on or before the first business day following said Saturday, Sunday or federal holiday without penalty.
(4) The Tax Commissioner is authorized but is not required to arrange for the payment of unpaid taxes, penalties and interest on a schedule of installment payments, when the taxpayer has proved to the Commissioner that, due to certain hardship conditions, he is unable to pay the full amount due. Such authorization shall not be granted until the taxpayer files proper returns for all amounts owed by him under the ordinance.
(5) All returns postmarked by the United States Postal Service on the official due date of the return will be considered received by the City on that due date. All returns delivered to the City not using the United States Postal Service will be considered received by the City on the date delivered.
(e) All provisions of this chapter apply to filing an amended return.
(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. Such amended return shall be on a form obtainable on request from the Tax Commissioner (or acceptable generic form).
(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 a claim for refund of any overpayment.
(f) All individuals, businesses, employers, brokers or others doing business who engage persons, either on a commission basis, or as independent contractors, and are not subject to withholding shall indicate the total amount of earnings, payments, commissions and bonuses to such as are residents of the City or who do business in the City; providing the same information as is required on Federal Form 1099.
(g) All contractors, subcontractors or any other person as defined herein, shall indicate the total amount of payments to any subcontractor or contract employee, who did business in, or is a resident of the City, and shall attach a list which shall indicate names, addresses and amounts paid. (Ord. 87-01. Passed 11-19-01.)