(A) Each taxpayer, except as herein provided, shall, whether or not a tax be due thereon, make and file a return on or before April 30 of the year following the effective date of this chapter, and on or before April 30 of each year thereafter. When the return is made for a fiscal year or other period different from the calendar year, the return shall be filed within 4 months from the end of such fiscal year or period. The administrator is hereby authorized to provide by regulation that the return of an employer or employers, showing the amount of tax deducted by the employer or employers from the salaries, wages, commissions, or other compensation of an employee, and paid by him or them to the administrator shall be accepted unless otherwise specified 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 administrator on a form or forms furnished by or obtainable upon request from such administrator setting forth the following.
(1) The aggregate amounts of salaries, wages, commissions, and other compensation earned and gross income from business, profession, or other activity, less allowable ordinary, reasonable, and necessary expenses incurred in the acquisition of such gross income earned during the preceding year and subject to the 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 administrator may require.
(C) The administrator may extend the time for filing of the annual return upon the request of the taxpayer for a period of not to exceed 6 months, or 1 month beyond any extension requested of or granted by the Internal Revenue Service for the filing of the federal income tax return. The administrator may require a tentative return, accompanied by payment of the amount of tax shown to be due thereon by the date the return is normally due. No penalty shall be assessed in those cases in which the return is filed and the final tax paid within the period as extended.
(D) (1) 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, however, that where any portion of the tax so due shall have been deducted at the source pursuant to the provisions of §
(2) A taxpayer who has overpaid the amount of tax to which this municipality 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 $l shall be collected or refunded.
(E) (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 or limitations contained in §§ 38.12 and 38.14. Such amended returns shall be on a form obtainable on request from the administrator. A taxpayer may not change the method of accounting or apportionment of net profits after the due date for filing the original return.
(2) Within 3 months from the final determination of any federal tax liability affecting the taxpayer's tax liability to this municipality, such taxpayer shall make and file an amended return showing income subject to the income tax of this municipality 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) The failure of any employer or person to receive or procure a return, declaration, or other required form shall not excuse him from making any information return, return, or declaration, from filing such form, or from paying the tax.
(G) Any nonresident business entity whose only income subject to Leipsic municipal income tax would be from agricultural crops grown on land within the village zoned industrial shall not be required to file a municipal income tax return.
(Ord. 1202, passed 8-14-77; Am. Ord. 2571, passed 4-6-09) Penalty, see § 38.99