181.05 RETURN AND PAYMENT OF TAX.

   (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 four months from the end of such fiscal year or period. The return of an employer or employers showing the tax deducted by the employer or employer(s) from the salaries, wages, or compensation of a nonresident employee and paid by him or them to the Tax Administrator shall be accepted as the return required of a nonresident employee whose sole income subject to the tax imposed herein is such salary, wages, or compensation. All residents of the City subject to the tax imposed herein shall on or before April 30, of each year following the date of this section make and file a return with the Tax Administrator as provided in this section.

   (b)   The return shall be filed with the Administrator on a form or forms furnished by or obtainable upon request from the Administrator, or by generic form, once completed and filed, contains all of the information required to be submitted setting forth:

      (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 such tax;

      (2)   The amount of the tax imposed by this chapter on such earnings and profits; and

      (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 on the request of the taxpayer for a period not to exceed six months, or one month beyond any extension granted by the Internal Revenue Service for the filing of the Federal income tax return. Such extensions may only be granted upon receipt of an application for extension on a form provided by the Administrator or a copy of the approved application for extension granted to the taxpayer by the Internal Revenue Service. Such extension request must be filed by the date that the annual return is due and it must be accompanied by the payment of at least eighty percent (80%) of the amount of estimated tax shown to be due thereon. The Administrator may deny a taxpayer’s request for extension if the taxpayer owes any delinquent income tax or penalty, interest, assessment, or other charge for the late payment or nonpayment of income tax, or has failed to file any required income tax return, report or other related document for a prior tax period. If the estimated tax is not paid at this time, such tax will be subject to interest and penalty from the date it was normally due as provided in Section 181.10.

   (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 Section 181.06, or where any portion of such tax shall have been paid by the taxpayer pursuant to the provisions of Section 181.07, or where an income tax has been paid to another municipality, credit for the amount so paid in accordance with Section 181.04 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 said return.

      (2)   A taxpayer who has overpaid the amount of tax to which the City 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 two dollars ($2.00) shall be collected or refunded.

   (e)   (1)   Amended returns. Where necessary an amended return must be filed in order to report additional income and pay an additional tax due, or claim a refund of tax overpaid, subject to the requirements and/or limitations contained in Sections 181.11 and 181.14. 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 three months from final determination of any federal tax liability affecting the taxpayer's tax liability to the City, such taxpayer shall make and file an amended return showing income subject to the income tax of the City 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.

         (Ord. 94-2002. Passed 1-9-03.)