191.1301 PAYMENT OF TAX ON FILING OF RETURN.

   (a)   The taxpayer making a return shall, at the time of filing thereof, pay to the Administrator the amount of taxes shown as due thereon, provided that:

      (1)   Where any portion of the tax so due has been deducted at the source pursuant to the provisions of Section 191.1302,

      (2)   Where any portion of the tax has been paid by the taxpayer pursuant to the provisions of Section 191.1303, or

      (3)   Where an income tax has been paid on the same income to another municipality, credit for the amount so deducted or paid, or credit to the extent provided for in Section 191.1902, 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.

   (b)   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 that no additional taxes or refunds of less than one dollar ($1.00) shall be collected or refunded.

   (c)   If any employer who is liable for tax obligations imposed by this chapter undergoes a fundamental change, then the employer and his or her manager shall be liable for taxes due up to the date of the fundamental change. Taxes and final tax returns shall be due immediately after the fundamental change. Any successor employer shall withhold, from any purchase price that the successor owes to the predecessor, an amount sufficient to pay all unpaid taxes, interest and penalties which the predecessor employer owes pursuant to this chapter. The successor employer shall make such withholding until such time that the predecessor employer has paid such taxes, interest and penalties. If the successor fails to withhold such amount, then the successor and, in a personal manner, the successor’s manager, shall be jointly and severally liable for the payment of such taxes, interest and penalties.

(Ord. 2005-05. Passed 3-8-05.)