(A) Mandatory filing. On or before April 15 of each year, every resident subject to the provisions of this chapter shall, except as hereinafter provided, make and file with the Finance Director a municipal tax return on a form prescribed by and acceptable to the Finance Director, whether or not a tax is due. 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 year or period. The Finance Director is hereby authorized to provide by regulation that the return of an employer or employers, showing the amount of municipal tax deducted by said employer or employers from the qualifying wages, commissions, or other compensation, and other taxable income of a nonresident employee, and paid by him or them to the Finance Director, may be accepted as the return required of a nonresident employee whose sole income, subject to tax under this chapter, is such qualifying wages, commissions, or 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) The return shall be filed with the Finance Director on a form or forms furnished by or obtainable upon request from the Finance Director; or on a generic form, if the generic form, when completed and filed, contains all of the information required to be submitted with the municipality’s prescribed return and, if the taxpayer or return preparer filing the generic form otherwise complies with this chapter governing the filing of returns.
(‘74 Code, § 93.20) (Ord. 384-A, passed 4-1-71; Am. Ord. 01-1348, passed 1-16-01; Am. Ord. 05-1469, passed 12-21-05)