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(a) Where necessary, an amended return shall 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 Sections 890.05 and 890.051, such amended return shall be made on a City, JEDZ or JEDD tax return (or acceptable generic form). A taxpayer may not change the method of accounting or apportionment of net profits after the due date for filing the original return.
(b) Within three months from the final determination of any Federal tax liability affecting the taxpayer's City, JEDZ or JEDD tax liability, such taxpayer shall make and file an amended City, JEDZ or JEDD return showing income subject to the City, JEDZ or JEDD 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, subject to provisions and limitations contained in Section 890.051.
(c) Within 30 days of receiving a tax refund from another municipality or village for which credit has been claimed on a taxpayer's City, JEDZ or JEDD return, as permitted by Section 890.14, such taxpayer shall make and file an amended City, JEDZ or JEDD return and pay any additional tax shown thereon. A resident having paid tax erroneously to another municipality, village, JEDZ or JEDD shall be required to file with the other municipality, village, JEDZ or JEDD in order to obtain a refund of the tax paid in error, filing amended City, JEDZ or JEDD returns to remit tax due the City, JEDZ or JEDD, for which credit of said tax was permitted under Section 890.14.
(d) Information returns, schedules and statements required to support tax returns, which are incomplete without such information, shall be filed within the time limits set forth for the filing of the tax returns and the failure to file such information returns, schedules and statements shall be a violation of this Tax Code. Provided, however, that the taxpayer shall have ten days after notification by the Tax Administrator to file the items required by this division.
(Ord. 05-48. Passed 9-6-05; Ord. 08-39. Passed 12-1-08; Ord. 09-71. Passed 12-21-09.)