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(a) Each taxpayer who engages in business or whose salaries, wages, lottery winnings, commissions and other compensation are subject to the tax imposed by this chapter, shall, whether or not a tax is due, thereon, make and file a return on or before April 15 of each year with the Village Tax Administrator on a form furnished by or obtainable from the Village Tax Administrator, setting forth the aggregate amount of salaries, wages, lottery winnings, commissions, and other compensation earned and/or net profits earned and/or gross income from such business less allowable expenses in the acquisition of such gross income earned during the preceding year and subject to the tax, together with such other pertinent information as the Village Tax Administrator may require. However, when the return is made for a fiscal year or other period different from the calendar year, the return shall be made on or before the fifteenth day of the fourth month after the close of such fiscal year, or other period. Every resident shall make and file a municipal income tax return on or before April 15 for the previous calendar year except as follows:
(1) Residents under the age of eighteen years.
(2) After the filing of returns for the tax year and review of the information contained therein, the Tax Administrator or his designated agent may exempt from filing those individuals who reported income from non taxable sources when it appears this is and shall continue to be their only income source. This shall include retirees, total disabled and active military personnel.
(b) If a net operating loss has been sustained any taxable year, such losses may not be carried forward or backward to any other taxable year.
(c) The taxpayer making a return shall, at the time of the filing thereof, pay to the Village Clerk-Treasurer the amount of taxes shown as due thereon.
(d) A taxpayer who has overpaid his income tax in any taxable year may request a refund, provided, however, that there is no other tax liability and provided, further, that no amount of less than one dollar ($1.00) will be refunded or collected.
(Ord. 1154. Passed 3-6-89; Ord. 1513. Passed 3-15-04; Ord. 1522. Passed 12-6-04; Ord. 1689. Passed 12-2-13; Ord. 1714. Passed 3-2-15.)
Where an amended return must be filed in order to report additional income and to pay any additional tax due, or to claim a refund of tax overpaid, subject to the requirements and/or limitations contained in Section 171.05, such amended return shall be on a form obtainable on request from the Village Clerk-Treasurer. A taxpayer may not change the method of accounting or apportionment of net profits after the due date for filing the original return.
Within three months from the final determination of any Federal tax liability affecting the taxpayer's Village tax liability, such taxpayer shall make and file an amended Village return showing income subject to the Village tax based upon such final determination of Federal tax liability, and pay any additional tax shown due thereon or make a claim for refund of any overpayment.
No refund shall be allowed unless a written request is presented to the Village Treasurer within six months of the date the taxes were due.
(Ord. 1121. Passed 12-7-87.)
(a) Each employer within or doing business within the Village limits of the Village of Mount Gilead, shall deduct, at the time of payment of such salaries, wages, commissions or other compensation, from all employees the tax of one percent (1%) of the gross salaries, wages, commissions or other compensation due by the employer to the employee and shall, on or before the last day of the month following the close of each calendar quarter, make a return and pay to the Village Treasurer the amount of taxes so deducted. Such employer shall be liable for the payment of the tax required to be deducted and withheld, whether or not such taxes have in fact been withheld.
(b) Each employer who maintains a place of business in the Village and another branch within the metropolitan area of the Village must also withhold the tax from employees residing in the Village but working at the employer's metropolitan area branch even though the payroll records and place of payment are outside the Village. The employer shall make and file a return on a form furnished by the Village Treasurer, showing the amount of tax deducted by the employer from the salaries, wages, lottery winnings, prize moneys, commissions or other compensation of any employee and paid by the employer to the Village Treasurer.
(c) The employer, on or before January 31, unless written request for a thirty day extension is made to and granted by the Village Treasurer, following any calendar year in which such deductions have been made, or should have been made by an employer, shall file with the Village Treasurer an information return entitled "Withholding Tax Reconciliation" (using Internal Revenue Form W-3), and including Internal Revenue Form W-2 for each employee from whom income tax has been or should have been withheld, showing the name and address of the employee, the total amount of salaries, wages, lottery winnings, commissions and other compensation paid such employee during the year, and the amount of Village income tax withheld from each employee.
(d) Where a resident of the Village performs service for his employer in another municipality which services are subject to withholding in the other municipality, the employer shall have the authority to reduce the withholding to the Village to the extent of the tax liability in the other municipality.
(e) The officer or employee having control or supervision of or charged with the responsibility of filing any return or declaration required by this chapter and making payment, or any officer of a corporation who is responsible for execution of the corporation’s fiscal responsibilities, shall be personally liable for failure to file any return or declaration or pay the tax or employer withholding due by the provisions of this chapter. The dissolution, termination or bankruptcy or a corporation does not discharge a responsible officer’s or employee’s liability for a failure of the corporation to file returns or declarations or pay tax or employer withholding due.
(Ord. 1430. Passed 9-5-00; Ord. 1513. Passed 3-15-04.)
Every person who anticipates any taxable income which is not subject to Section 171.07, or who engages in any business, profession, enterprise or activity subject to the tax imposed by Section 171.02(c)(1) and (c)(2), shall file a declaration setting forth such estimated income or the estimated profit or loss from such business activity, together with the estimated tax due thereon, if any. However, if a person's income is wholly from wages, salaries, lottery winnings, prize moneys, commissions or other compensation from which the tax will be withheld and remitted to the Village in accordance with Section 171.07, such person need not file a declaration.
Such declarations shall be filed on or before April 15 of each year during the life of this chapter (Ord. 661, passed December 21, 1964 and Ord. 1121, passed December 7, 1985), or on or before the fifteenth day of the fourth month the taxpayer becomes subject to tax for the first time.
Those taxpayers reporting on a fiscal year basis shall file a declaration on or before the fifteenth day of the fourth month after the beginning of each fiscal year or period.
Such declaration shall be filed upon a form furnished by or obtainable from the Village Treasurer, provided, however, that credit shall be taken for the Village tax to be withheld from any portion of such income. In accordance with the provisions of Section 171. 07, credit may be taken for tax to be paid to or to be withheld and remitted to another taxing municipality.
The original declaration, or any subsequent amendment thereof, may be increased or decreased on or before any subsequent quarterly payment day as provided for herein.
Such declarations of estimated tax to be paid to the Village 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 fifteenth day of the seventh, ninth and twelfth months after the beginning of 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.
On or before the fifteenth day of the fourth month of the year following that for which such declaration or amended declaration was filed, an annual return shall be filed and any balance which may be due the Village shall be paid therewith in accordance with the provisions of Section 171.05.
(Ord. 661. Passed 12-21-64; Ord. 1513. Passed 3-15-04.)
It shall be the duty of the Village Treasurer to collect and receive the tax imposed by this chapter in the manner prescribed by this chapter, and it shall also be his duty to keep an accurate record showing the payment received by him from each taxpayer and the date of such payment.
The Village Treasurer is further charged with the administration and enforcement of the provisions of this chapter and he is hereby empowered to adopt, promulgate and enforce rules and regulations relating to any matter or thing pertaining to the administration and enforcement of the provisions of this chapter, including provisions for the re-examination and correction of returns and payments.
In any case where a taxpayer has failed to file a return or failed to pay the tax due on a return or has filed a return which does not show the proper amount of tax due, the Village Treasurer may determine the amount of tax appearing to be due the Village from the taxpayer and shall send to such taxpayer a written statement showing the amount of tax so determined, together with interest and penalties thereon, if any.
(Ord. 661. Passed 12-21-64.)
The Village Treasurer, or any authorized employee, is hereby authorized to examine the books, papers, records and Federal income tax returns of any employer or of any taxpayer or person subject to, or who the Village Treasurer believes is subject to, the provisions of this chapter for the purpose of verifying the accuracy of any return made or, if no return was made, to ascertain the tax due under this chapter. Every such employer, supposed employer, taxpayer or supposed taxpayer is hereby directed and required to furnish, upon written request by the Village Treasurer or his duly authorized agent or employee, the means, facilities and opportunity for making such examinations and investigations as are hereby authorized.
The Village Treasurer is hereby authorized to order any person presumed to have knowledge of the facts to appear before him and may examine such person, under oath, concerning any income which was or would have been returned for taxation or any transaction tending to affect such income, and for this purpose may compel the production of books, papers, records and Federal income tax returns and the attendance of all persons before him, whether as parties or witnesses, whenever he believes such persons have knowledge of such income or information pertinent to such inquiry.
(Ord. 661. Passed 12-21-64.)
Any information gained as the result of any returns, investigations, hearings or verifications required or authorized by this chapter shall be confidential, except for official purposes, or except in accordance with proper judicial order. The Village Treasurer may furnish the Bureau of Internal Revenue, Treasury Department of the United States, with copies of the returns filed. Any person divulging such information shall, upon conviction thereof, be deemed guilty of a misdemeanor and shall be subject to a fine of not more than five hundred dollars ($500. 00) or imprisonment for not more than six months, or both. Each disclosure shall constitute a separate offense. -
(Ord. 661. Passed 12-21-64.)
All taxes imposed by this chapter shall be collectible, together with any interest and penalties thereon, by suit, as other debts of like amount are recoverable.
The Village Treasurer is authorized, in addition to his other duties, to institute civil law suits to collect delinquent taxes due and owing the Village by virtue of the provisions of this chapter. The Village Treasurer is authorized to waive penalties and interest and compromise tax liability and the right to accept waiver of State statutes of limitation.
(Ord. 661. Passed 12-21-64.)
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