(A) All business entity returns for the preceding taxable year shall be made by April 15 of each year, except returns made on the basis of a fiscal year, which shall be made by the fifteenth day of the fourth month following the close of the fiscal year. Blank forms for returns shall be supplied by the county.
(B) Whenever, in the opinion of the Occupational Tax Administrator, it is necessary to examine the federal income tax return of any business entity in order to audit the return, the county may compel the business entity to produce for inspection a copy of its federal tax return and any statements and schedules in support thereof that have not been previously filed. The county may also require copies of reports of adjustments made by the Federal Government.
(C) Every business entity subject to a occupational license tax governed by the provisions of this subchapter shall keep records, render under oath statements, make returns and comply with rules as the county from time to time may prescribe. Whenever the county deems it necessary, the county may require a business entity, by notice served to the business entity, to make a return, render statements under oath or keep records, as the county deems sufficient to determine the tax liability the business entity.
(D) The county may require, for the purpose of ascertaining the correctness of any return or for the purposes of making an estimate of the taxable income of any business entity, the attendance of a representative of the business entity or of any other person having knowledge in the premises.
(E) The full amount of the unpaid tax payable by any business entity, as appears from the face of the return, shall be paid to the county at the time prescribed for filing the occupational license tax return, determined without regard to any extension of time for filing the return.
(Ord. 20.220.7, passed 12-22-2020; Ord. 21-220.7A, passed 2-25-2021)