(a) Return and Payment. Any person who earns taxable income shall make and file a return pursuant to this chapter.
(b) Dates and Exemptions.
(1) Each taxpayer, except as herein provided, shall, for years prior to taxable year 2004, 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, and on or before April 15th for taxable years 2004 and later. When the return is made for a fiscal year for a period different from the calendar year, the return shall be filed within four months from the end of the fiscal year or period for years prior to taxable year 2004, and within 105 days for taxable years 2004 and later.
(2) The Administrator is hereby authorized to provide by regulation that the return of an employer or employers, showing the amount of tax deducted by such employer or employers from the salaries, wages, commissions or other compensation of an employee, and paid by the taxpayer to the Administrator, may be accepted as the return required of any employee whose sole income, subject to the tax under this chapter, is such salaries, wages, commissions or other compensation.
(3) Retirees having no taxable income for municipal income tax purposes shall be exempt from these filing requirements. Retirees shall notify the tax office of their exemption status on a Milford tax return form or on a separate attachment, and shall include their date of retirement and company or organization from which retired. Tax forms shall not be mailed to the retiree after receipt of this notification by the Milford tax office. This exemption from filing shall be in effect until and if such time the retiree receives taxable income for municipal income tax purposes, at which time the retiree shall be required to comply with the provisions of this chapter.
(c) 2106 Expenses. The municipal corporation shall deduct from the taxpayer's taxable income the amount shown as a deduction on Federal Form 2106, as filed with the Internal Revenue Service. (H.B. #65, 2-11-82). Such amounts must be properly reported on Form 2106 and must be verifiable. An employee who is permitted to deduct business expenses from gross wages, salaries, or commissions must file a return in order to claim such deductions even though all or part of such wages, salaries, or commissions are subject to withholding.
(d) Forms for Filing. The return shall be filed with the Administrator on a form or forms furnished by or obtained upon request from the Administrator, or on a generic form as defined.
(e) 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, penalties, or interest 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, penalties, or interest due.
(f) Any business, profession, association or corporation reporting a net loss is subject to the filing requirements of this Chapter.
(g) The failure of any employer, taxpayer or person to receive or procure a return, declaration, or other required form shall not excuse him from filing any information return, tax return, declaration, or other required form, or from paying the tax.
(Ord. 04-346. Passed 1-6-04.)