(a) Except as otherwise herein provided, each taxpayer or person who engages in business as hereinbefore defined, or whose qualifying wages, commissions and other compensation, as defined in this chapter, are subject to the tax imposed by this chapter, shall, whether or not a tax be due thereon, make and file a return on or before April 15th, of each year during the life of this chapter, with the Commissioner of Taxation. When the return is made for a fiscal year or other period different from the calendar year, the return shall be filed before the fifteenth day of the fourth month from the end of such fiscal year or other period.
The Commissioner is hereby authorized to provide by regulation, subject to the approval of the Board of Review, that the W-2 Form furnished by an employer or employers, showing the full amount of tax deducted by such employer or employers from the qualifying wages or commissions or other compensation, required by Section 193.06, and paid by him or them to the City of Maumee, or other municipality or state, except the State of Ohio and any state having a reciprocity agreement with the State of Ohio, imposing a tax equal to or greater than the Maumee Income Tax, on the same taxable income shall be accepted as the return required of an employee under this chapter, whose sole income subject to the tax or taxes under this chapter, is such qualifying wages, commissions or other compensation.
(b) The return shall be filed with the Commissioner on a form or forms furnished by or obtained upon request from such Commissioner setting forth for the period indicated thereon:
(1) A. The aggregate amount of qualifying wages, commissions and other compensation earned or received; and
B. The gross income from a business, profession or other activity less allowable expenses incurred in the acquisition of such gross income to arrive at a net profit;
C. Such income shall include only income earned or received during the year, or portion thereof, covered by the return and subject to the tax imposed by this chapter;
(2) A. The amount of tax imposed by this chapter on income reported;
B. Any estimated payments or credits to which the taxpayer may be entitled under the provisions of this chapter; and
(3) Such other pertinent statements, information returns, or other data and information as the Commissioner may require.
(c) (1) The taxpayer making a return shall, at the time of filing thereof, pay to the Commissioner the balance of tax due, if it exceeds four dollars and ninety- nine cents ($4.99), after deducting:
B. Such portion of the tax as has been paid on declaration by the taxpayer pursuant to Section 193.07; and
(2) Should the return, or the records of the Commissioner, indicate an overpayment of the tax to which the City of Maumee is entitled under the provisions of this chapter, such overpayment shall first be applied against any existing liability of the taxpayer and the balance, if any, at the election of the taxpayer communicated to the Commissioner, shall be refunded or transferred against any subsequent liability; provided that overpayments of less than five dollars ($5.00) shall not be refunded.
(3) Every taxpayer shall retain all records necessary to compute the correct tax liability for a period of five (5) years from the date the return is filed.
(d) Amended Return.
(1) Where necessary an amended return shall 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/or limitations contained in Sections 193.11 and 193.14. Such amended returns shall be on a form obtainable on request from the Commissioner. 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) three months from the final determination of any federal tax liability affecting the taxpayer's Maumee tax liability, such taxpayer shall make and file an amended Maumee return showing income subject to the Maumee 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.
(e) Responsibility For Filing Annual or Amended Tax Return. The officer or employee of such employer having control or supervision or charged with the responsibility of filing the return and making the payment, shall be personally liable for failure to file the return or pay the tax due as required herein. The dissolution, bankruptcy or reorganization of any such employer does not discharge an officer's or employee's liability for a prior failure of such business to file a return or pay taxes due.
(f) The Return Is Considered Filed When. A tax return is considered filed if mailed, on the date postmarked by the United States Postal Service or on the date delivered without mailing to the Maumee Tax Office.
(g) Extension of Time for Filing Returns.
(1) Taxpayers granted extensions of time for filing their federal income tax returns may have an extension for filing their Maumee Tax Return provided that a copy of the federal extension is filed with the Commissioner on or before the original due date of the Maumee Tax Return.
(2) The extended date for filing the Maumee 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. Statutory interest will be charged from the original due date of the return until date of actual payment.
(3) If a taxpayer wishes to extend the time for filing the Maumee tax return to a date other than that provided by the automatic federal extension, the taxpayer must file such a request in writing to the Commissioner prior to the due date of the automatic extension. The extension may be granted by the Commissioner upon terms and conditions set forth by him or her.
(4) A taxpayer's extension request may be denied if the taxpayer is delinquent in the filing of any tax returns or payments of taxes, penalties, or interest due.
(5) The granting of an extension does not extend the time for paying a tax, it only extends the time for filing the return.
(h) The failure of any taxpayer to receive or procure a return, declaration or other required form shall not excuse the taxpayer from filing such forms or from paying the tax due.
(i) Payments received for taxes due shall be allocated first to penalties due, then to interest due, and then to taxes due.
(Ord. 258-2003. Passed 12-15-03.)