(a) Every resident taxpayer, without exception and regardless of whether or not a tax is due, shall make and file a return, and each tax year thereafter, such return shall be filed on or before April 15th 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 on or before the 15th day of the fourth month after the close of the fiscal year. For non-resident taxpayers, the Tax Commissioner is hereby authorized to provide by regulation that the return of an employer or employers showing the amount of tax deducted by the employer or employers from the salaries, wages, commissions or other compensation of a non-resident employee and paid by him or them to the Tax Commissioner, shall be accepted as the return required of any non-resident employee whose sole income, subject to tax under this chapter, is such salary, wages, commissions or other compensation.
(b) The return shall be filed with the Tax Commissioner on a form or forms furnished by or obtainable upon request from such Tax Commissioner. Such forms shall set forth:
(1) The aggregate amounts of salaries, wages, commissions and other compensation earned and gross income from any business, professional, or other activity, less allowable expenses included in the acquisition of such gross income earned during the preceding year and subject to said tax.
(2) The amount of tax imposed by this chapter on such earnings and profits.
(3) Such other pertinent statements, information returns, and other relevant information as the Tax Commissioner may require.
(4) Income and expenses attributable to the City of Norwood, clearly stated.
(c) The City of Norwood shall accept a generic form of any return, report, or document required to be filed if the generic form, once completed and filed, contains all of the information required to be submitted with the City of Norwood's prescribed returns, reports or documents, and if the taxpayer or return preparer filing the generic form otherwise complies with the rules or ordinances of the City of Norwood governing the filing of returns, reports or documents.
(d) The Tax Commissioner shall have the authority to extend the time for filing of the annual return upon request of the taxpayer for a period of not to exceed six (6) months. The Tax Commissioner 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.
(1) Any taxpayer that has requested an extension for filing a federal income tax return may request an extension for the filing of a City of Norwood tax return. The taxpayer shall make the request by filing a copy of the taxpayer's request for a federal filing extension with the Tax Commissioner.
(2) Any taxpayer not required to file a federal income tax return may request an extension for filing a City of Norwood tax return in writing.
(3) The request for extension shall be filed not later than the last day for filing the City of Norwood tax return as prescribed by ordinance or rule of this Municipal corporation.
(4) A valid extension request extends the due date for filing a return six (6) months from the original due date of such return.
(5) The City of Norwood may deny a taxpayer's request for extension if the taxpayer:
A. Fails to timely file the request;
B. Fails to file a copy of the federal extension request (if applicable);
C. Owes City of Norwood any delinquent income tax or any penalty, interest, assessment or other charge for the late payment or nonpayment of income tax; or
D. Has failed to file any required income tax return, report, or other related document for a prior tax period.
(6) The granting of an extension for filing a City of Norwood income tax return does not extend the last date of payment of the tax; hence, penalty and interest may apply to any unpaid tax during the period of extension at the rate set out by Section 181.11. No penalty shall be assessed in those cases in which the return is filed and the final tax paid within the extension period provided all other filing and payment requirements of the Tax Code have been met. Any extension by the Tax Commissioner shall be granted with the understanding that declaration filing and payment requirements have been fulfilled; however, if, upon further examination it then becomes evident that declaration filing and payment requirements have not been fulfilled, penalty and interest may be assessed in full and in the same manner as though no extension had been granted.
(e) (1) The Taxpayer making a return shall, at the time of the filing thereof, pay to the Tax Commissioner the amount of taxes shown as due thereon; provided further, however, that where any portion of the tax so due shall have been deducted at the source pursuant to the provisions of Section 181.06, or where any portion of said tax shall have been paid by the taxpayer pursuant to the provisions of Section 181.07, or where an income tax creditable against the Norwood Tax pursuant to Section 181.17 hereof has been paid to another municipality, county or Joint Economic Development District, 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.
(2) A taxpayer who has overpaid the amount of tax to which the City of Norwood is entitled under the provisions of this ordinance 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 further that no additional taxes or refunds of less than one dollar ($1.00) shall be collected or refunded.
(f) 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 Sections 181.11, 181.15 and 181.17. Such amended returns shall be on a form obtainable on request from the Tax Commissioner or on a generic form provided for in Section 181.05(c). 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 (3) months from the final determination of any Federal Tax liability affecting the taxpayer's tax liability to the City of Norwood, such taxpayer shall make and file an amended return showing income subject to the income tax of the City of Norwood 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.
(Ord. 53-2013. Passed 11-26-13.)