(A) The taxpayer making a return shall at the time of the filing thereof pay to the Finance Director the amount of taxes shown as due thereon; however, where tax has been withheld at the source, pursuant to the provisions of § 39.055; or where any portion of said tax shall have been paid by the taxpayer, pursuant to the provisions of § 39.070; or where an income tax, creditable against the city tax pursuant to § 39.040 has been paid to another municipality, 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 return. All tax returns and payments of taxes due shall be received by the Tax Department no later than the date due.
(B) A taxpayer who has overpaid the amount of tax to which the municipality is entitled under the provisions of this chapter may have such overpayment applied against any subsequent liability hereunder or at his election indicated on the return, such overpayment or part thereof shall be refunded provided that no additional taxes or refunds of less than $1 shall be collected or refunded. No refunds shall be made of amounts less than $10 except in the case of an individual or business taxpayer who is filing a final return as a result of moving out of the city or terminating business activities within the city.
(C) Any taxpayer who issues a check or other negotiable instrument in payment of an obligation under this chapter, which is later dishonored by the payor-taxpayer’s financial institution for any reason, may be required to pay a processing fee of $25 in addition to the interest and penalties provided for late payment of taxes hereunder. This processing fee is not the city’s exclusive remedy and does not preclude the city from pursuing prosecution of the taxpayer under the appropriate, then-current provisions of state statutes.
(‘74 Code, § 93.23) (Ord. 384-A, passed 4-1-71; Am. Ord. 90-914, passed 2-20-90; Am. Ord. 01-1348, passed 1-16-01; Am. Ord. 05-1469, passed 12-21-05)