§ 19-1503.  Returns and Payment of Tax.
   (1)   Each person whose net profits are subject to the tax imposed by this Chapter shall, on or before April 15 of each year, make and file with the Department a return on a form furnished by or obtainable from the Department setting forth the amount of such net profits earned by him during the preceding year and subject to the said tax, together with such other pertinent information as the Department may require. 307
   Where a return is made for a fiscal year or for any other period different from a calendar year, the said return shall be made within 105 days from the end of the said fiscal year or other period. 308
   (2)   Each person who is employed on a salaried, wage, commission or other compensation basis, who is subject to a tax imposed by this Chapter and which tax is not withheld by his/her employer and paid to the City as provided in Section 19-1504 shall make and file a tax return with the Department on or before the last day of January, April, July and October for the last three months ending on the last day of the month preceding the due date. The return shall be made on a form furnished by the Department, setting forth the aggregate amount of salaries, wages, commissions, and other compensation subject to the said tax earned by such person for the three months, together with such other pertinent information as the Department may require. 309
   (3)   Whenever any person files a return required by Section 19-1503 he shall at the time of filing pay to the Department the amount of tax due thereon.

 

Notes

307
   Amended, 1980 Ordinances, p. 508.
308
   Amended, 1981 Ordinances, p. 154.
309
   Amended, 1986 Ordinances, p. 870; amended, Bill No. 990219 (approved June 11, 1999).