Each taxpayer whose earnings or profits are subject to the tax imposed by this chapter shall, on or before April 15 of 1984 and succeeding years, make and file a return with the Department of Finance, on a form furnished by or obtainable from the Department of Finance, setting forth the aggregate amount of salaries, wages and other compensation, or net profits, earned by the taxpayer during the calendar year 1984, and succeeding years, and subject to the tax, together with such other pertinent information as the Finance Director may require. However, when the return is made for a fiscal year or other period different from the calendar year, the return shall be made within seventy-five days from the end of the fiscal year or other period.
The return shall also show the amount of tax imposed by this chapter on such earnings and profits. The taxpayer making the return shall, at the time of filing thereof, pay to the Finance Director the amount of taxes shown as due thereon. However, where any portion of the tax so due has been deducted at the source and has been paid to the Finance Director by the person making such deduction pursuant to Section 874.05, or where any portion of such tax has been paid by such taxpayer pursuant to Section 874.06, credit for the amount so paid shall be deducted from the amount due and only the balance, if any, shall be due and payable at the time of filing a return.
The Finance Director is hereby directed to promulgate regulations, subject to the approval of the City Solicitor, that require every taxpayer subject to this chapter to file an annual income tax return. Such regulations shall include the form or forms and the time and manner of their being filed.
The failure of any employer or taxpayer to receive or procure a return form shall not excuse him or her from making a return.
(Ord. 4670. Passed 7-13-94.)