(a) Each person sixteen years of age or older who is a resident of Middletown or who engages in any activity which is subject to taxation under this Chapter, in Middletown, shall, whether or not a tax is due thereon, make and file a return on or before April 15 of each year or such other date after April 15 as is established for the annual filing of Federal individual income tax returns, without extensions, by the Internal Revenue Service of the United States. In a year where April 15 falls on a Saturday or a Sunday, returns postmarked the following Monday will be accepted as filed on April 15. When the return is made for a fiscal year or other period different from the calendar year, the return shall be filed on or before the fifteenth day of the fourth month following the end of such fiscal period. The Superintendent of Taxation is hereby authorized to provide by regulation that the return of an employer or employers, showing the amount of tax deducted by said employer or employers from the salary, qualifying wage, commission or other compensation of an employee, and paid by him, her or them to the City, may be accepted as the return required of any nonresident employee whose sole income, subject to tax under this Chapter, is such qualifying, wage, commission, other compensation and other taxable income.
(b) A husband and wife may file either separate returns or a joint return for municipal purposes, even though one of the spouses has neither taxable income nor deductions included on the Municipal return regardless of whether their federal and state returns were filed separately or jointly. If a joint city return is made, the tax shall be computed on the aggregate taxable income and the liability with respect to the tax shall be joint and several.
(c) Any person 65 years of age and older who does not have income subject to the tax shall file information and/or returns in accordance with the rules and regulations of the Superintendent authorized in § 890.08(b).
(d) The return shall be filed with the Superintendent on a form furnished by or obtainable upon request from the Superintendent or on a generic form, if the generic form, when completed and filed, contains all of the information required to be submitted with the City’s prescribed return and, if the taxpayer or return preparer filing the generic form otherwise complies with the Tax Code governing the filing of returns, setting forth:
(1) The aggregate amounts of qualifying wages, commissions, other compensation received, allocated, apportioned or set aside, other income defined by statute as taxable and gross income from any business, profession or other activity, less allowable expenses incurred in the acquisition of such gross income earned during the preceding year and subject to the tax imposed by this Chapter;
(2) The amount of tax imposed by this Chapter on such earnings and profits; and
(3) Such other pertinent statements, information returns, copies of federal or state tax returns and/or schedules or other information as the Superintendent may require including a statement that the figures used in the return are figures used for federal income tax adjusted to set forth only such income as is taxable under the provisions of this Chapter.
(e) (1) Any taxpayer that has requested an extension for filing a federal income tax return may request an extension for the filing of a Municipal Income Tax Return by filing a copy of the taxpayer’s federal extension request with the Municipal Tax Division. Any taxpayer not required to file a federal income tax return may request an extension, in writing, for filing a Municipal Income Tax Return. The request for extension must be filed on or before the original due date for the annual return. If the request is granted, the extended due date of the municipal income tax 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.
(2) The Tax Administrator may deny a taxpayer’s request for extension if the taxpayer:
A. Fails to timely file the request;
B. Fails to file a copy of the federal extension request, (if applicable);
C. Owes the City any delinquent tax, penalty, interest or other charge for the late payment or nonpayment of income tax; or
D. Has failed to file any required income tax return, report, or other related document for a prior tax period.
(3) The granting of an extension for filing a City tax return, does not extend the due date as provided in this section for payment of the tax; hence, penalty and interest may apply to any unpaid tax during the period of extension at the rate set out by § 890.10. No penalty shall be assessed in those cases in which the return is filed and the final tax paid within the extension period provided:
A. All other filing and payment requirements of the Tax Code have been met. Any extension by the Superintendent shall be granted upon the condition that declaration filing and payment requirements have been fulfilled; however, if, upon further examination it then becomes evident that declaration filing and payment requirements have not been fulfilled, penalty and interest may be assessed in full and in the same manner as though no extension had been granted.
B. The taxpayer making a return shall, at the time of the filing thereof, pay to the City the amount of taxes shown as due thereon, provided, however, that where any portion of the tax so due has been deducted at the source pursuant to the provisions of § 890.06, or where any portion of the tax has been paid by the taxpayer pursuant to the provisions of § 890.07, or where an income tax has been paid to another municipality, credit for the amount so paid in accordance with § 890.14 hereof 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 the return.
C. 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 or her election, indicated on the return, such overpayment (or part thereof) shall be refunded, provided that no additional taxes or refunds of less than three dollars ($3.00) shall be collected or refunded.
D. Where necessary an amended return must be filed in order to report additional income and pay any additional tax due, or to claim a refund of tax overpaid, subject to the requirements and/or limitations contained in §§ 890.11 and 890.14. The Superintendent of Taxation shall provide by regulation the format in which such amended return shall be filed. A taxpayer may not change the method of accounting or apportionment of net profits after the due date for filing the original return.
E. Within three months from the final determination of any federal tax liability affecting the taxpayer’s City tax liability, such taxpayer shall make and file an amended City return showing income subject to the City 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.
(Ord. O98-103, passed 12-15-1998; Am. Ord. 2001-118, passed 12-18-2001; Am. Ord. O-2011-06, passed 2-15-2011)
(h) Information returns, schedules and statements required to support tax returns which are incomplete without such information shall be filed within the time limits set forth for the filing of the returns and the failure to file such information returns, schedules and statements shall be a violation of this Tax Code. Provided, however, that the taxpayer shall have ten days after notification by the Tax Administrator, or his authorized representative to file the items required by this division.
(Ord. O2004-28, passed 4-6-2004)