(A) All business entity returns for the preceding taxable quarter shall be made each quarter, on the dates provided herein in § 118.03. Blank forms for returns shall be supplied by the city.
(B) Whenever, in the opinion of the city, it is necessary to examine the records 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 records, 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. The city may compel this inspection by providing written notice to the business entity. If a request for examination is made, the requested documents must be produced for examination to the City Attorney within 30 days of the mailing of the notice to compel inspection.
(C) Every business entity who employs persons who are subject to a compensation 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 entity, by notice served to the business entity, to make a return, render statements under oath or keep records, as the city deems sufficient to determine the tax liability of the employees of the business entity.
(D) 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 compensation of any employee of any business entity, the attendance of a representative of the business entity or any other person having knowledge of the compensation paid.
(E) The full amount of the tax payable by any business entity on behalf of its employees, as appears from the face of the return, shall be paid to the city at or before the time prescribed for filing the compensation tax return, determined without regard to any extension of time for filing the return.
(Ord. 8-2013, passed 8-5-2013; Ord. 14-2022, passed 12-5-2022)