(A) Each person who engaged in business, or whose salary, wages, commissions, or other compensation are subject to the tax imposed by this chapter shall, whether or not a tax be due thereon, make and file, on or before April 15 in each year, beginning with the tax year 2004, a return with the Tax Commissioner. A taxpayer on a fiscal year accounting basis for federal income tax purposes shall, beginning with his or her first fiscal year, any part of which falls within the effective period of this chapter, file his or her return within four months from the end of such fiscal year or period. The Tax Commissioner is hereby authorized to provide by regulation that the return of an employer or employers, showing the amount of tax deducted by such employer or employers from the salaries, wages, commissions, or other compensation of an employee, and paid by him, her or them to the Tax Commissioner shall be accepted as the return required of any employee whose sole income, subject to tax under this chapter, is such salary, wages, commissions, or other compensation.
(B) The return shall be filed with the Tax Commissioner on a form or forms furnished by or obtainable upon request from the Tax Commissioner setting forth:
(1) The aggregate amounts of salaries, wages, commissions, and other compensation earned; and gross income from any business, profession, or other activity, less allowable expenses incurred in the acquisition of such gross income, earned during the preceding year and subject to such tax;
(2) The amount of the tax imposed by this chapter on such earnings and profits;
(3) Such other pertinent statements, information returns, or other information as the Tax Commissioner may require, including a statement that the figures used in the return are the figures used in the return for federal income tax, adjusted to set forth only such income as is taxable under the provision of this chapter.
(C) The extended due date of the municipal income tax return shall be the last day of the month following the month to which the due date of the federal income tax return has been extended.
(D) (1) The taxpayer making a return shall at the time of filing thereof pay to the Tax Commissioner the amount of taxes shown as due thereon; provided, however, that where any portion of the tax so due shall have been deducted at the source, pursuant to the provisions of § 151.06 of this chapter; or where any portion of such tax shall have been paid by the taxpayer, pursuant to the provisions of § 151.07 of his chapter; or where an income tax, creditable against the Lebanon tax pursuant to § 151.15 hereof, has been paid to another municipality, credit for the amount so paid 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 such return.
(2) A taxpayer who has overpaid the amount of tax to which the municipality is entitled under the provisions of this chapter may have such overpayment applied against any subsequent liability hereunder or, at his or her election indicated on the return, such overpayment, or part thereof, shall be refunded, provided that no additional taxes or refunds of less than $5 shall be collected or refunded.
(E) Amended returns.
(1) Where necessary an amended return must be filed in order to report additional income and pay any additional tax due, or claim a refund of tax overpaid, subject to the requirements and limitations contained in §§ 151.11 and 151.15. Such amended returns shall be on a form obtainable on request from the Tax Commissioner.
(2) Within three months from the final determination of any federal tax liability affecting the taxpayer’s Lebanon tax liability, such taxpayer shall make and file an amended Lebanon return showing income subject to the municipal tax based upon such final determination of federal tax liability, and pay any additional tax shown due thereon or make claim for refund of any overpayment.
(F) No taxpayer shall be required to file an annual income tax return or report prior to the filing date for the corresponding tax reporting period as prescribed for such a taxpayer under the Internal Revenue Code.
(Am. Ord. 3030, passed 7-13-76; Am. Ord. 5345, passed 8-25-81; Am. Ord. 7751, passed 12-28-99; Am. Ord. 8551, passed 10-8-02; Am. Ord. 9062, passed 11-23-04; Am. Ord. 9486, passed 3-27-07)