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Each taxpayer, except as herein provided, shall, whether or not a tax is due thereon, make and file a return on or before April 15 of the year following the effective date of this chapter, 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 must be filed on or before the fifteenth day of the fourth month following the close of the fiscal year. The Administrator 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 Administrator shall be accepted as the return required of any employee whose sole income, subject to tax under this chapter, is such salary, wages, commissions or other compensation.
(Ord. 1966-104. Passed 12-30-66; Ord. 2004-36. Passed 12-13-04.)
The return shall be filed with the Administrator on a form or forms furnished by or obtainable upon request from such Administrator, setting forth:
(a) The aggregate amounts of salaries, wages, commissions and other compensation earned and gross income from business, professional or other activity, less allowable expenses incurred in the acquisition of such gross income earned during the preceding year and subject to such tax;
(b) The amount of the tax imposed by this chapter on such earnings and profits; and
(c) Such other pertinent statements, information returns or other information as the Administrator may require.
(Ord. 1966-104. Passed 12-30-66.)
The Administrator may extend the time for filing of the annual return upon the request of the taxpayer for a period not to exceed six months, or the end of the month following the month of the granted Federal extension. An extension may not be granted where any individual or business is in a delinquent status. The delinquent status shall include, but is not limited to, tax returns, reports or other related documents that have not been filed and/or payments that have not been paid.
(Ord. 1966-104. Passed 12-30-66; Ord. 2001-13. Passed 4-9-01; Ord. 2004-36. Passed 12-13-04.)
(a) On and after January 1, 2003, any municipal corporation that imposes a tax on the income or net profits of corporations shall accept for filing a consolidated income tax return from any affiliated group of corporations subject to the municipal corporation's tax if that affiliated group filed for the same tax reporting period a consolidated return for federal income tax purposes pursuant to section 101 of the Internal Revenue Code.
(b) In the case of a corporation that carried on transactions 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 constituting only a portion of its total business, the Administrator shall require such additional information as he or she 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 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 or she shall make such allocation as he or she deems appropriate to produce a fair and proper allocation of net profits to the City.
(Ord. 1966-104. Passed 12-30-66; Ord. 2004-36. Passed 12-13-04.)
(a) 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 193.49, 193.50, 193.51, 193.52 and 193.53. 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 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 tax liability, such taxpayer shall make and file an amended return showing income subject to the tax 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. 1966-104. Passed 12-30-66.)
(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, however, that where any portion of the tax so due shall have been deducted at the source pursuant to the provisions of Section 193.36, or where any portion of such tax shall have been paid by the taxpayer pursuant to the provisions of Section 193.37, 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 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. 1986-23. Passed 5-12-86.)
(a) In accordance with rules and regulations prescribed by the Administrator, each employer within or doing business within the City shall deduct, at the time of the payment of a salary, wage, commission or other compensation, the tax of three percent, effective January 1, 2005, per year of the gross salary, wage, commission or other compensation due by the employer to the employee, and shall, on or before the last day of the month following the close of each calendar quarter, make a return and pay to the Administrator the amount of taxes so deducted, subject to divisions (c), (d) and (e) of this section. Such return shall be on a form or forms prescribed by or acceptable to the Administrator and shall be subject to the rules and regulations prescribed therefor by the Administrator. Such employer shall be liable for the payment of the tax required to be deducted and withheld, whether or not such tax has in fact been withheld. The officer or employee having control or supervision or who is charged with the responsibility of filing the return, including the power of making the payment, shall be personally liable for the failure to file the return and pay the tax due as required herein. The dissolution, bankruptcy or reorganization of any such employer does not discharge an officer's or employee's liability, for a prior failure of such business, to file a return and pay taxes due. An employee is not relieved from liability for a tax by the failure of the employer to withhold the tax as required by a municipal corporation or by the employer's exemption from the requirement to withhold the tax.
(b) Such employer, in collecting such tax, shall be deemed to hold the same, until payment is made by such employer to the City, as a trustee for the benefit of the City, and any such tax collected by such employer from his or her employees, shall, until the same is paid to the City, be deemed a trust fund in the hands of such employer.
(c) Such employer who deducts the tax in an amount of two hundred fifty dollars ($250.00) or more in the first or second month of a calendar quarter shall, on or before the twentieth day of the following month, pay to the Administrator the amount of taxes so deducted.
(d) Such employer who makes such payments on a monthly basis for the first two months of a calendar quarter shall pay such tax deducted for the third month of a calendar quarter at the regular time for filing the employer's quarterly return of income tax withheld.
(e) Such payments shall be on a form or forms furnished by or obtainable upon request from the Administrator, setting forth the amount of tax deducted for the month.
(f) No person shall be required to withhold the tax on wages or other compensation paid domestic servants employed by him or her exclusively in or about such person's residence, even though such residence is in the City, but such employee shall be subject to all of the requirements of this chapter.
(Ord. 1985-5. Passed 3-11-85; Ord. 2001-13. Passed 4-9-01; Ord. 2004-36. Passed 12-13-04.)
(a) Every resident must file a declaration of estimated income.
(b) Every person who anticipates any taxable income which is not subject to Section 193.36 of this section, or who engages in any business, profession, enterprise or activity subject to the tax imposed by Section 193.22 shall file a declaration setting forth such estimated income or the estimated profit or loss for such business activity together with the estimated tax due thereon.
(Ord. 1971-75. Passed 12-27-71.)
(b) Those taxpayers reporting on a fiscal year basis shall file a declaration within four months after the beginning of each fiscal year or period.
(Ord. 1966-104. Passed 12-30-66; Ord. 2004-36. Passed 12-13-04.)
(a) The declaration required by Section 193.37 shall be filed upon a form furnished by, or obtainable from, the Administrator;
(b) The original declaration (or any subsequent amendment thereof) may be increased or decreased on or before any subsequent quarterly payment date as provided for herein.
(Ord. 1986-23. Passed 5-12-86.)
Such declaration of estimated tax to be paid to the City shall be accompanied by a payment of at least one-fourth of the estimated annual tax and at least a similar amount shall be paid on or before the fifteenth day of the fourth month, and the last day of the seventh and tenth month of the year and the first month of the year following the taxable year. However, in case an amended declaration has been filed, the unpaid balance shown due thereon, shall be paid in equal installments on or before the remaining payment dates. If the total due is less than forty dollars ($40.00) it may be paid in one lump sum. If the amount due is forty dollars ($40.00) or more, payments must be made in quarterly installments.
(Ord. 1983-48. Passed 11-28-83; Ord. 2007-5. Passed 3-12-07.)
On or before the fifteenth day of the fourth month of the year following that for which such declaration or amended declaration was or should have been filed, an annual return shall be filed and any balance which may be due shall be paid therewith in accordance with the provisions of Section 193.35.
(Ord. 1966-104. Passed 12-30-66; Ord. 2007-5. Passed 3-12-07.)
All taxes imposed and all moneys withheld or required to be withheld by employers under the provisions of this chapter and remaining unpaid after they become due shall bear interest at the rate of eighteen percent per year or fraction thereof.
(Ord. 1980-26. Passed 6-23-80.)
In addition to interest as provided in Section 193.42, penalties based on the unpaid tax are hereby imposed as follows:
(a) For failure to pay taxes due other than taxes withheld, ten percent per year or fraction thereof.
(b) For failure to remit taxes withheld from employees, ten percent per month or fraction thereof.
(c) For failure to file any return required under Section 193.30, ten percent of the taxes due, but in any event a minimum penalty of twenty-five dollars ($25.00).
(d) For the underpayment of estimated taxes as required by Sections 193.37, 193.38, 193.39 and 193.40, ten percent per year, figured at 0.833 percent per month for each month or fraction thereof that payment is delinquent. No penalty shall be assessed if the aggregate installment payments of estimated taxes are at least eighty percent of the actual tax due, with twenty-five percent of the eighty percent paid each quarter or with an amount equal to the tax liability of the previous year paid on a quarterly basis. The penalty for underpaying estimated taxes is figured separately for each installment.
(Ord. 1983-48. Passed 11-28-83; Ord. 2004-36. Passed 12-13-04.)
A penalty shall not be assessed on an additional tax assessment made by the Administrator when a return has been filed in good faith and the tax paid thereon within the time prescribed by the Administrator; provided further, that in the absence of fraud, neither penalty nor interest shall be assessed on any additional tax assessment resulting from a Federal audit, providing an amended return is filed and the additional tax is paid within three months after a final determination of the Federal tax liability.
(Ord. 1966-104. Passed 12-30-66.)
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