(a) Date for Filing Returns. Each resident of the Municipality who is at least eighteen years of age or older except as herein provided, shall, whether or not a tax is due thereon, make and file a return on or before April 15, 2004, 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 by the fifteenth day of the fourth month from the end of such fiscal year or period. (Ord. 03-52. Passed 9-18-03.)
(b) Form and Content of Return. The return shall be filed with the Administrator on a form furnished by or obtainable upon request from such Administrator, setting forth:
(1) The aggregate amounts of salaries, wages, commissions, and other compensation earned and gross income 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 the tax;
(2) The amount of be tax imposed by this chapter on such earnings and profits; and
(3) Each taxpayer required to file a municipal income tax return under this chapter, shall attach thereto an accurate and legible copy of all Federal W-2 Forms and all 1099's which show income subject to the tax levied by this chapter received by the taxpayer for the tax year covered by the municipal income tax return, along with a copy of the front side of the taxpayer's Federal Income Tax Return Form 1040, 1040A, 1040EZ, 1040PC and Federal Schedules C, E, and F if filed.
(4) Such other pertinent statements, information, returns, or other information as the Administrator may require.
(5) Husband and wife may elect to file a joint return.
(c) Extension of Time for Filing Returns. The Administrator may extend the time for filing of the annual return upon the request of the taxpayer for a period of 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 Administrator 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 shall be assessed in those cases in which the return is filed and the final tax paid within the period as extended.
(Ord. 97-60. Passed 11-20-97.)
(Ord. 97-60. Passed 11-20-97.)
(d) Consolidated Returns.
(1) On or after January 1, 2003, consolidated income tax returns shall be accepted from any affiliated group of corporations subject to the tax imposed by this Ordinance if the affiliated group filed for the same tax reporting period a consolidated return for Federal income tax purposes pursuant to Section 1501 of the Internal Revenue Code.
(Ord. 02-37. Passed 8-1-02.)
(2) In the case of a corporation that carries on transactions with its stockholders or with other corporations with its stockholders or with other corporations related by stock ownership, interlocking directorates or some other method, or in case, any person operates a division, branch, factory, office, laboratory or activity within the City constitute a portion only of its total business, the Administrator shall require such additional information as he may deem necessary to ascertain whether net profits are properly allocated to the City. If the Administrator finds that net profits are not properly allocated to the City by reason of transactions with stockholders or with other corporations related by stock ownership, interlocking directorates or transactions with such division, branch, factory, office, laboratory or activity or by some other method, he shall make such allocation as he deems appropriate to produce a fair and proper allocation of net profits to the City.
(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, limitations, or both, contained in Sections 191.08(b) and 191.09(a) and (e). Such amended return shall be on a form obtainable on request from the Administrator. A taxpayer may not change the method of accounting or apportionment of the 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, such taxpayer shall make and file an amended City return showing income subject to the City tax based upon such final determination for Federal Tax liability, and pay any additional tax shown due thereon or make claim for refund of any overpayment.
(Ord. 97-60. Passed 11-20-97.)
(Ord. 97-60. Passed 11-20-97.)
(f) Notwithstanding any other provisions of this chapter, any taxpayer may file a generic income tax return, report or other document in lieu of the forms prescribed by this chapter provided the return, report or other document when completed and filed contains all of the information required to be submitted on the prescribed forms and the taxpayer or return preparer filing the generic form otherwise complies with this chapter and the rules and regulations of the tax administrator.
(g) Any taxpayer that has requested an extension for filing a federal income tax return may request an extension for the filing of a municipal income tax return. The taxpayer shall make the request by filing a copy of the taxpayer’s request for a federal filing extension with the individual or office charged with the administration of the municipal income tax. The request for extension shall be filed not later than the last day for filing the municipal income tax return as prescribed by ordinance or rule of the municipal corporation. A municipal corporation shall grant such a request for extension for a period not less than the period of the federal extension request. A municipal corporation may deny a taxpayer’s request for extension only if the taxpayer fails to timely file the request, fails to file a copy of the request for the federal extension, owes the municipal corporation any delinquent income tax or any penalty, interest, assessment or other charge for the late payment or nonpayment of income tax, or has failed to file any required income tax return, report, or other related document for a prior tax period. The granting of an extension for filing a municipal corporation income tax return does not extend the last date for paying the tax without penalty unless the municipal corporation grants an extension of that date.
(Ord. 00-39. Passed 11-16-00.)
(h) Each employer shall file a withholding tax reconciliation W-3 form showing the sum total of all compensation paid all employees, the portion of which, if any, was not subject to withholding along with an explanation for same, and the portion of which was subject to withholding, together with the amount of such withholdings remitted no later than the last day of February of the following year for which the tax is due with any tax liability that is owed. Such reconciliation shall include Form W-2 for each employee or a list of employees containing W-2 information concerning each employee from whom the city tax was withheld, showing the name, address, zip code and social security number of each such employee, the total amount of compensation paid during the year and the amount of city tax withheld.
(Ord. 15-39. Passed 9-17-15.)
(i) By no later than January 31 of each year, every person, corporation or other legal entity who owns real property within the City of Ontario which property was rented or leased for residential purposes during any part of the proceeding calendar year, shall supply in writing to the City Income Tax Administrator the following information for each such residential property:
(1) Address of property.
(2) Name of tenant/lessee.
(3) Dates of Occupancy.
(4) Forwarding address if no longer a tenant.
(Ord. 13-50. Passed 12-19-13.)