(A) Dates and exemptions. Each person who, engaged in business, or whose salary, wages, commissions, or other compensation are subject to the tax imposed by this subchapter shall, and each resident, whether or not a tax is due thereon, make and file, on or before April 15 in each year, a return with the Tax Administrator. A taxpayer on a fiscal year accounting basis for federal income tax purposes shall, beginning with his or her first fiscal year, any part of which falls within the effective period of this subchapter, file his or her return within four months from the end of the fiscal year or period. The Tax Administrator 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 the salaries, wages, commissions, or other compensation of an employee, and paid by him, her or them to the Tax Administrator, shall be accepted as the return required of any employee whose sole income, subject to tax under this subchapter, is the salary, wages, commissions, or other compensation.
(B) Returns and contents thereof. The return shall be filed with the Tax Administrator on a form furnished by or obtainable upon request from the Tax Administrator, setting forth the following:
(1) The aggregate amounts of salaries, wages, commissions, and other compensation earned, and gross income from any business, profession, or other activity, less allowable expenses incurred in the acquisition of the gross income earned during the preceding year and subject to the tax;
(2) The amount of the tax imposed by this subchapter on the earnings and profits; and
(3) Any other pertinent statements, information returns, or other information as the Tax Administrator may require, including a statement that the figures used in the return are the figures used in the return for federal income tax, adjusted to set forth only that income as is taxable under the provisions of this subchapter.
(C) Payment with returns. The taxpayer making a return shall at the time of the filing thereof pay to the Tax Administrator the amount of taxes shown as due thereon; however, where the source, pursuant to the provisions of §§ 35.086 through 35.089 or where any portion of the tax has been paid by the taxpayer, pursuant to the provisions of § 35.090, or where an income tax creditable against the city tax pursuant to § 35.078 has been paid to another municipality, credit for the amount so paid 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 a return. A taxpayer who has overpaid the amount of tax to which the municipality is entitled under the provisions of this subchapter may have the overpayment applied against any subsequent liability hereunder or as his or her election indicated on the return, the overpayment, or part thereof, shall be refunded. However, no additional taxes or refunds of less than $1 shall be collected or refunded.
(D) Amended returns. Where necessary an amended return must be filed in order to report additional income and pay any additional tax due, or claim a refund or tax overpaid, subject to the requirements and limitations contained in §§ 35.078, 35.097, and 35.098, the amended returns shall be on a form obtainable on request from the Tax Administrator. Within three months from the final determination of any federal tax liability affecting the taxpayer’s city tax liability, the taxpayer shall make and file an amended city return, showing income subject to the municipality tax based upon the final determination of federal tax liability, and pay any additional tax shown thereon, or make claim for refund of any overpayment.
(1982 Code, § 35.101) (Ord. 2003-5, passed 1-6-2003; Ord. 2005-12, passed 9-12-2005; Ord. 2023-41, passed 11-16-2023)