(A) Filing. Each taxpayer, except as herein, shall, whether or not a tax is due thereon, make and file a final return on or before April 15 of the year following the effective date of this subchapter, and on or before April 15 of each year thereafter. When the return is made for a fiscal year or other period different from the calendar year, the return shall be filed within 105 days from the end of such fiscal year or period.
(B) Returns. The return shall be filed with the City Auditor on a form or forms furnished by or obtainable upon request from the City Auditor setting forth:
(1) The aggregate amounts of salaries, wages, commissions and other compensation earned and net profits from business, profession or other activity, less allowable expenses incurred in the acquisition of such gross income earned during the preceding year and subject to said tax;
(2) The amount of the tax imposed by this subchapter on such earnings and profits;
(3) All amounts may be rounded up or down as customary, to the nearest whole dollar;
(4) Final amounts due for amounts less than $1 need not be remitted;
(5) Such other pertinent statements, information, returns or other information as the City Auditor may require;
(6) Trustees of active trusts are required to file returns and pay the tax on the taxable income thereof;
(7) A husband and wife may file a joint return;
(8) Where figures of total income, total deductions and net profits are included, as shown by a federal return, any items of income as are not subject to city tax and unallowable expenses shall be eliminated in determining net income subject to city tax;
(9) The fact that any taxpayer is not required to file a federal return does not relieve him or her from filing a city tax return;
(10) If a change in federal income tax liability, made by the federal Internal Revenue Service, or by a judicial decision, results in an additional amount of tax payable to the city, a report of such change shall be filed by the taxpayer within three months after receipt of the final notice from the federal Internal Revenue Service or final court decision; and
(11) If a change in federal income tax liability results in a reduction of taxes owed and paid to the city, a claim for refund shall be filed with the City Auditor, in writing, within three years.
(C) Extensions.
(1) The City Auditor may extend the time for filing of the annual return upon the request of the taxpayer for a period not to exceed six months, or one month beyond any extension requested of or granted by the Internal Revenue Service for the filing of the federal income tax return. The City Auditor may require a tentative return, accompanied by payment of the amount of tax shown to be due thereon by the date the return is normally due. No penalty or interest shall be assessed in those cases in which the return is filed and the final tax paid within the period as extended.
(2) Information, returns, W-2s, schedules and statements needed to support tax returns are to be filed within the time limits set forth for filing the tax return.
(D) Other information.
(1) The taxpayer making a return shall, at the time of the filing thereof, pay to the City Auditor the amount of taxes shown as due thereon; provided, however, that where any portion of the tax so due shall have been deducted at the source pursuant to the provisions of § 36.22, so where any portion of said tax shall have been paid by the taxpayer, pursuant to the provisions of this section, or where an income tax has been paid to another municipality, 1% tax credit commencing January 1, 2014, for the 2013 taxable year, and a 0.5% tax credit commencing January 1, 2015, for 2014 taxable year, for the amount so paid in accordance with § 36.31, 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.
(2) A taxpayer who has overpaid the amount of tax to which the city is entitled under the provisions of this subchapter may have such overpayment applied against any subsequent liability hereunder or, at his or her election indicated on the return, such overpayment or part thereof shall be refunded.
(a) No refund or credit request amounting to less than $5 will be processed.
(b) All applications for refund shall be made within six months of the due date of the final return or shall be forever barred there after.
(E) Amended returns.
(1) Where necessary, an amended return must be filed in order to report additional income and pay any additional tax due, or claim a refund of tax overpaid, subject to the requirements and/or limitations contained in §§ 36.25 and 36.29. Such amended returns shall be on a form obtainable on request from the City Auditor. A taxpayer may not change the method of accounting or apportionment of net profits after the due date for filing the original return.
(2) Within three months from the final determination of any federal tax liability affecting the taxpayer’s city tax liability, the taxpayer shall make and file an amended city return showing income subject to the city tax based upon such final determination of federal tax liability, and pay any additional tax shown due thereon or make claim for refund of any overpayment.
(Prior Code, § 15.01.07)