(A) The return and payment required to be made on account of deductions by employers from salaries, wages and other compensation of employees shall be made quarterly for the periods ending March 31, June 30, September 30 and December 31 of each year.
(B) The employer (in addition to any return required to be filed with respect to his or her own earnings or net profits) shall, on or before the last day of the month next following each quarterly period, make a return and pay to the City Clerk the full amount of the occupational license fee so deducted or withheld with respect to compensation paid to all employees who are subject to the fee under this subchapter. No part of such fee so withheld and so reported may be paid to the City Clerk in installments.
(C) The return required to be filed under this section shall be made on a form furnished by or obtainable from the City Clerk.
(D) On or before the 31st day of January (unless written request for extension is made to and granted by the City Clerk) following any calendar year in which such deductions have been made by any employer, such employer shall file with the City Clerk, in such form as the employer may choose, an informational return showing all employees from whom the city occupational license fee has been withheld, giving the name, address, and social security number of the employee, the total amount of compensation paid during the year, and the amount of city occupational license fee withheld from such employee.
(E) All business, public or government entity returns for the preceding taxable year shall be made by April 15 of each year, except returns made on the basis of a fiscal year, which shall be made by the 15th day of the fourth month following the close of the fiscal year. Blank forms for returns shall be supplied by the city.
(F) Every business, public or government entity shall submit a copy of its federal income tax return (if required to file) and all supporting statements and schedules at the time of filing its occupational license tax return with the city. Whenever, in the opinion of the city, it is necessary to examine the federal income tax return of any business entity in order to audit the return, the city may compel the business entity to produce for inspection a copy of any statements and schedules in support thereof that have not been previously filed. The city may also require copies of reports of adjustments made by the federal government.
(G) Every business public or government entity subject to an occupational license tax governed by the provisions of this chapter shall keep records, render under oath statements, make returns and comply with rules as the city from time to time may prescribe. Whenever the city deems it necessary, the city may require a business, public or government entity, by notice served to the entity, to make a return, render statements under oath or keep records, as the city deems sufficient to determine the tax liability the business entity.
(H) The city may require, for the purpose of ascertaining the correctness of any return or for the purposes of making an estimate of the taxable income of any business entity, the attendance of a representative of the business entity or of any other person having knowledge in the premises.
(I) The full amount of the unpaid tax payable by any business entity, as appeals from the face of the return, shall be paid to the city at the time prescribed for filing the occupational license tax return, determined without regard to any extension of time for filing the return.
(J) It shall be the responsibility of persons who make Federal Form 1099 miscellaneous "non-employee compensation" payments to natural persons other than employees for services performed within the city, to maintain records of such payments and to report such payments to the city. Said payments must be reported on by remitting Federal Form 1099 miscellaneous by February 28 of the year following the close of the calendar year in which the non-employee compensation was paid. If a business, public or government entity or person is not required to remit Federal Form 1099 miscellaneous to the IRS, including, but not limited to, payments less than $600, they are still liable to remit the equivalent information to the city. The information required to be reported by said licensee shall include:
(1) Payer's name, address, Social Security and/or federal identification number;
(2) Recipient's name and address;
(3) Recipient's Social Security and/or federal identification number;
(4) Amount of non-employee compensation paid in the calendar year; and
(5) Amount of non-employee compensation earned in the city for the calendar year.
(Ord. 2017-12, passed 12-11-2017; Ord. 2020-11, passed 6-22-2020)