(A) All employer or employee returns for the preceding taxable year shall be made by April 15 of each year, except returns made on the basis of a fiscal year, which shall be made by the fifteenth day of the fourth month following the close of the fiscal year. Blank forms for returns shall be supplied by the city.
(B) Whenever, in the opinion of the city, it is necessary to examine the Federal tax return of any employer or employee in order to audit the return, the city may compel the employer or employee to produce for inspection, a copy of the tax return, along with any statements and schedules. In support thereof. The city may also require copies of reports of adjustments made by the Federal government.
(C) Every employer or employee subject to an occupational license tax governed by the provisions of this ordinance shall keep records, render under oath statements, make returns, and comply with rules as the city from time to time may prescribe. Whenever the city deems it necessary, the city may require an employer or employee, by notice served to the employer or employee, to make a return, render statements under oath or keep records, as the city deems sufficient to determine the tax liability of the employer or employee.
(D) The city may require additional information, for the purpose of ascertaining the correctness of any return or for the purposes of making an estimate of the taxable income from any person having knowledge of the return.
(E) The full amount of the unpaid tax payable by any employer or employee, as appears from the face of the return, shall be paid to the city at the time prescribed for filing the occupational license tax return, determined without regard to any extension of time for filing the return.
(F) When a return in form and substance satisfactory to the City Finance Department is not filed by an employer or employee and/or the license taxes are not paid to the city by such employer or employee, the employee for whom no return has been filed and/or no payment has been made shall file a request for refund of earnings tax or additional payment due with the city finance department on or before January 31, annually, showing in the return his or her compensation subject to the license tax during the preceding calendar year. The employee submitting the form shall provide the original copy of the statement furnished him or her by his or her employer. This statement must show all of the compensation earned by him or her, wherever employed, during the period for which such return is made. In addition to the compensation earned by him or her, such return shall show such other pertinent information as may be required by the City Finance Department. Each person making a return required by this section shall at the time of filing the appropriate form pay the city the amount of license tax due under this subchapter, provided, that any portion of the license tax deducted by the employer shall be credited on the return and only the balance, if any, shall be due and payable at the time of filing said return. The amount of any license taxes that were due in each year, as provided in this subchapter, shall bear interest from the date the same became due at the rate of one percent (1%) per month, or fraction thereof for partial months, until paid, and the employer falling to pay the same when due shall also pay the penalty imposed under § 75.99.
(G) Every employer making payments of six hundred dollars ($600) or more to persons other than employees for services performed within the city are responsible for maintaining the records of those payments and for completing Form 1099 SF, Statement of Non-Employee Compensation, on or before February 28 of the year following the close of the calendar year in which such compensation was paid. Persons or Employers not required to remit a Form 1099 remain liable to the city to remit equivalent information for any compensation made to persons that are not employees. Form 1099 SF, or equivalent information, shall be filed with the city on or before February 28 of each year.
(Ord. 2017-1743, passed 8-24-17)