(a) The taxpayer making a return shall, at the time of the filing thereof, pay to the Administrator, the amount of taxes shown as due thereon; provided that where any portion of the tax so due shall have been deducted at the source pursuant to the provisions of Section 183.36, or where any portion of the tax shall have been paid by the taxpayer pursuant to the provisions of Section 183.37, or where an income tax has been paid to another municipality, credit for the amount so paid in accordance with Section 183.51 or 183.52 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 such return.
(b) A taxpayer who has overpaid the amount of tax to which the City is entitled under the provisions of this chapter 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 that no additional taxes or refunds of less than one dollar ($1.00) shall be collected or refunded.
(Ord. 437-66. Passed 12-13-66.)
(c) Whenever a taxpayer pays any income tax due or a portion thereof by tendering a check therefor, where the check is subsequently dishonored for any reason, and such taxpayer either fails, upon notice from the Administrator, to discharge by payment or satisfaction within ten days after receipt of such notice, or has previously presented a check for payment of income tax owed which was subsequently dishonored, the Administrator shall charge such taxpayer a fee of twenty-five dollars ($25.00).
(Ord. 301-89. Passed 9-5-89.)
(d) Any cost attributed to the payment of income tax, such as, a convenience fee imposed for the use of the credit card in order to expedite the payment, shall be assessed as a cost to be paid by the taxpayer at the time of filing.
(Ord. 248-05. Passed 10-3-05.)