(a) Every person subject to the tax imposed by this chapter shall, on or before March 31, file with the Finance Department a return, upon a form furnished by the Finance Department, setting forth the name, business, business address and such other information as may be necessary in arriving at the amount of the tax due, except that a person who has commenced business during the privilege year shall file such return within forty days after commencing business. Every person making a return shall certify the correctness thereof by affidavit and shall affix to the return, where applicable under this chapter, a copy of the previous year's Federal Income Tax Return.
(Ord. 4312. Passed 11-22-83.)
(b) For receipts for any eligible exclusion provided in this chapter, the return filed by a general construction contractor must have attached thereto the following documentation, in addition to any other information required by the Finance Director:
(1) Subcontractor exclusion. The names and addresses of each subcontractor used by the general construction contractor in a project within the corporate limits of the City and the gross receipts paid thereto.
(2) Out-of-City services exclusion. The names and addresses of persons for whom services were performed, the specific location(s) where services were performed, a description of the service, the dates during which the service was performed and the amount of the exclusion for each service; or, alternatively, tax receipts verifying that the business privilege tax has been paid to another political subdivision in the Commonwealth of Pennsylvania on said revenues, other than to the City of Johnstown.
(Ord. 4816. Passed 12-9-98.)