(a) (1) Each taxpayer, except as otherwise provided herein, shall, whether or not a tax is due thereon, make and file a return on or before April 30 of each year. When the return is made for a fiscal year or other period different from the calendar year, the return shall be filed within four months from the end of such fiscal year or period. The Designated Collecting Agent is hereby authorized to provide by regulation that the return of an employer or employers showing the amount of tax deducted by such employer or employers from the salaries, wages, commissions, or other compensation of an employee, and paid by him or them to the Village shall be accepted, unless otherwise specified, as the return required of any employee whose sole income subject to tax under this chapter, is such salary, wage, commission or other compensation; provided however that the Designated Collecting Agent may, by regulation require each taxpayer to certify on a form or questionnaire designated by said Tax Collecting Agent that said taxpayer's sole income is subject to withholding by an employer who is remitting said tax to the Village. Said certification may not be required more often than once each year.
(2) All individuals, businesses, employers, brokers and others doing business who engage persons, either on a commission basis or as an independent contractor, who are not subject to withholding, shall indicate the total amount of earnings, payments, commissions, and bonuses to such as are residents of the Village, or who do business in the Village, on the appropriate line of their Village of North Baltimore Income Tax Return supported by Federal Form 1099 attached.
(3) All contractors shall indicate the total amount of payments to any subcontractors and contract employees who did business in, or are residents of the Village on the appropriate line of their Village of North Baltimore Income Tax Return and shall attach a listing which shall indicate names, addresses, and amounts paid.
(b) The return shall be filed with the Designated Collecting Agent on a form or forms furnished by or obtainable upon request from said agent setting forth:
(1) A. The aggregate amounts of salaries, wages, commissions, and other income;
B. The gross income from business, profession, or other activity, less allowable ordinary, reasonable and necessary expenses incurred in the acquisition of such gross income;
C. Such income shall include only income earned during the year, or portion thereof, covered by the return and subject to the tax imposed by this Chapter.
(2) A. The amount of tax imposed by this chapter on taxable income;
(3) Such other pertinent statements, information, returns, or other information as the Designated Collecting Agent may require.
(c) The failure of any employer or person to receive or procure a return, declaration, or other required form shall not excuse him from making any information return or declaration, from filing such form, or from paying the tax due thereon.
(Ord. 10-95. Passed 6-6-95.)
(d) Upon written request of the taxpayer, the Village Tax Coordinator or Designated Collecting Agent may extend the time for filing an annual return for a period of not more than six months or not more than thirty days beyond an extension requested of and granted by the Internal Revenue Service for the filing of the Federal Income Tax Return.
(Ord. 45-95. Passed 12-19-95.)