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(a) The declaration of income not collected at the source, as required by Section 793.18, shall be filed on a form furnished by or obtainable from the Administrator, provided, however, that credit shall be taken for the City tax to be withheld from any portion of such income. In accordance with Section 793.27, credit may be taken for tax to be paid or to be withheld and remitted to another taxing municipality.
(b) The original declaration, or any subsequent amendment thereof, may be increased or decreased on or before any subsequent quarterly payment date as provided for in this chapter.
(Ord. 1971-33. Passed 12-13-71.)
The declaration of estimated tax to be paid to the City shall be accompanied by a payment of at least one-fourth of the estimated annual tax, and at least a similar amount shall be paid on or before the last day of the seventh and tenth months after the beginning of the taxable year, and on or before the last day of the first month of the succeeding year following the taxable year. However, in case an amended declaration has been filed, the unpaid balance shown due thereon shall be paid in equal installments on or before the remaining payment dates.
(Ord. 1973-30. Passed 11-12-73.)
On or before the last day of the fourth month of the year following that for which a declaration or amended declaration was filed, an annual return shall be filed and any balance which may be due the City shall be paid therewith in accordance with Section 793.16. However, any taxpayer may file, on or before the last day of the first month of the year following that for which such declaration or amended declaration was filed, an annual return and pay any balance due at such time, in lieu of filing a declaration or an amended declaration and in lieu of paying the final quarterly installment based upon a declaration or amended declaration of estimated tax.
(Ord. 1971-33. Passed 12-13-71.)
The tax imposed by this chapter shall be collectible, together with any interest and penalties thereon, by suit, as other debts of like amount are recoverable. Except in cases of fraud, omission of a substantial portion of income subject to the tax or failure to file a return, an additional assessment shall not be made after three years from the time the return was due or filed, whichever is later. However, in those cases in which a commissioner of Internal Revenue and the taxpayer have executed a waiver of the Federal statute of limitations, the period within which an additional assessment may be made by the Administrator shall be one year from the time of the final determination of the Federal tax liability.
(Ord. 1966-64. Passed 12-29-66.)
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