(a) (1) On or before April 15, 1969, every taxpayer engaged in any business, the net profits of which are subject in whole or in part to the tax imposed by Chapter 181, shall make and file with the Finance Director a final return on a form furnished by or obtainable from the Finance Director. Thereafter, each such taxpayer shall, on or before April 15 of each subsequent year, make and file a final return with the Finance Director. Like returns shall be filed at the same time and in the same manner by all persons whose wages, salaries, bonuses, incentive payments, commissions, fees and other compensation received during the preceding taxable year are subject to the tax imposed by Chapter 181.
(2) Any person who receives both compensation for services performed for an employer, in whatsoever form, and in addition receives income from any business activity or occupation not subject to withholding under Chapter 181, must file a declaration and a final return.
(b) In all returns filed hereunder there shall be set forth the aggregate amount of salaries, wages, bonuses, incentive payments, commissions, fees and other compensation, received or net profits earned (all as hereinbefore defined) by and during the preceding year and subject to said tax, together with such pertinent information as the Finance Director may require.
(c) If the return is made for a fiscal year or for any period other than a calendar year, the said return shall be made within 3-1/2 months from the end of said fiscal year.
(d) The return shall also show the amount of the tax imposed by Chapter 181 on such earnings, or net profits, or both.
(e) The taxpayer making the return shall at the time of filing thereof, pay the Finance Director the amount of tax shown to be due and unpaid by the return. If, pursuant to the provisions of Section 183.15, the taxpayer has at the time of making such final return, overpaid his tax, such taxpayer shall show the amount of overpayment and may in said return either request a refund therefor, or request that the amount thereof be credited against the amount which will be required to be paid by the taxpayer on the next succeeding installment of tax which may become due.
(f) Where any portion of the tax otherwise due shall have been paid by the taxpayer pursuant to the provisions of Sections 183.10 through 183.14, or where an income tax has been paid to another municipality, pursuant to Section 181.11, credit for the amount so paid 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 said final return.
(g) Upon written request of the taxpayer, the Finance Director may extend the time for filing the annual return for a period of not more than six months or not more than thirty days beyond any extension requested of and granted by the Federal Internal Revenue Department for the filing of the Federal income tax return. For payments in installments, see Section 183.15.
(Res. 128. Passed 9-3-68; Res. 468. Passed 12-11-89.)