§ 35.084 RETURN AND PAYMENT OF TAX.
   (A)    Each taxpayer or person who engages in business as hereinbefore defined, or whose earnings, wages, salaries, commissions, or other compensation are subject to the tax imposed by this subchapter, shall, whether or not a tax is due thereon, make and file a return on or before April 15 of each year with the Tax Administrator. 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 other period.
   (B)   A husband and wife may, for any tax year, elect to file separate or joint returns. However, a loss from the business activity of one spouse may not be used to reduce the taxable income of the other spouse. Also, a loss from the operation of a business, including rental losses, may not be used to offset the income on a taxpayer’s W-2 Form.
   (C)   The Tax Administrator is hereby authorized to provide by regulation, subject to the approval of the Board of Review, that the W-2 Form furnished by an employer or employers, for a nonresident employee showing the full amount of tax deducted by such employer or employers from the income, qualifying wages or commissions or other compensation and paid to the city, or other municipality or state, imposing a tax equal to or greater than the city income tax, on the same taxable income, shall be accepted as the return required of a nonresident employee under this subchapter, whose sole income subject to the tax or taxes under this subchapter is such salary, wages, commissions, or other compensation.
   (D)   Such return shall be filed with the Tax Administrator on a form or forms furnished by or obtainable from the Administrator on a generic form, setting forth:
      (1)   The aggregate amounts of income, qualifying wages, commissions and other compensation earned or received;
      (2)   Gross receipts from such business less allowable expenses incurred in the acquisition of such gross receipts to arrive at a net profit;
      (3)   The amount of the tax imposed by this subchapter thereon;
      (4)   Any credits to which the taxpayer may be entitled; tax withheld by employer, estimated tax payments and tax paid to another municipality; and
      (5)   Such other pertinent statements, information returns, or other information as the Tax Administrator may require, including, but not limited to, copies of all W-2 Forms, Form 1099 miscellaneous income forms, page one of Form 1040, page one and two of Form 1120, 1120S (including K-1), 2106, 1065, Schedule C, Schedule E, Schedule F and any other federal schedules, if applicable.
   (E)   The taxpayer making a return required hereunder shall, at the time of the filing thereof, pay to the Administrator the balance of the tax, due if it exceeds $0.99.
      (1)   Should the return or the records of the Tax Administrator indicate an overpayment of the tax to which the city is entitled under the provisions of this subchapter, such overpayment shall be first applied against any existing tax liability, penalties, or interest, and the balance, if any, at the election of the taxpayer communicated to the Tax Administrator, shall be refunded or applied against any liability hereunder; provided that any overpayment of less than $1 shall not be refunded but may be carried forward to a subsequent tax year.
      (2)   Where necessary, an amended return shall be filed in order to report additional income and pay any additional tax due, or claim a return of tax overpaid. Such amended return shall be on a form obtainable on request from the Administrator. A taxpayer may not change the method of accounting or apportionment of net profits after the due date for filing the annual return.
      (3)   Within three months from the 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 return of any overpayment.
   (F)   The officer or employee of such employer having control or supervision or charged with the responsibility of filing the return and making the payment, shall be personally liable for failure to file the return or pay the tax, penalties, or interest due as required herein. The dissolution, bankruptcy, or reorganization of any such employer does not discharge an officer or employee’s liability for a prior failure of such business to file a return or pay taxes, penalties, or interest due.
   (G)   The tax return is considered received:
      (1)   If mailed, on the date postmarked by the United States postal service; or
      (2)   On the date delivered without mailing to the city tax office.
   (H)   Extension of time for filing returns: taxpayers granted extensions of time for filing their federal income tax returns may have an extension for filing their city tax return, provided that a copy of the federal extension is filed with the Tax Administrator on or before the original due date of the city tax return. The Administrator may deny a request for extension if the request is not filed by the original due date or the taxpayer is delinquent in anyway. The granting of an extension does not extend the due date for payments required by this subchapter, and payments after the due date regardless of the granting of an extension will be subject to interest and penalties; however, no penalty shall be assessed solely upon the tax due upon the return for which the extension is granted. All extensions are granted subject to review of the Tax Administrator to determine if all payments and declarations are made when due, and if later found delinquent, the extension may be nullified.
   (I)   The failure of any taxpayer to receive or procure a return, declaration or other required form shall not excuse the taxpayer from filing such forms or from paying the tax due.
(1982 Code, § 35.10) (Ord. 1971-12, passed 8-23-1971; Ord. 1971-22, passed 11-30-1971; Ord. 2001-4, passed 1-8-2001; Ord. 2003-5, passed 1-6-2003; Ord. 2005-12, passed 9-12-2005; Ord. 2005-20, passed 11-7-2005; Ord. 2023-41, passed 11-16-2023)