§ 19-2606. Returns.

   (1)   Every return shall be made upon the form furnished by the Department of Revenue. Every person making a return shall certify the correctness thereof.

   (2)   Time and manner of filing. Every person engaged in business is required to file a return on or before the fifteenth day of April of the year following each tax year it is in business. All returns shall be filed in such manner and form as is provided by the Department of Revenue. 543

   (3)   A person exclusively engaged in a hobby or other not-for-profit activity, excluded from the definition of business set forth in Section 19-2601, shall not be required to file a return. Any such person may, in response to any enforcement activity of the Department, submit a certification in form satisfactory to the Department (which certification shall include, if the Department so requires, documentation that the person has not taken deductions for such activity on the person's federal tax return) that the person is not engaged in business within the City, as defined in Section 19-2601; and, to the extent the person's total receipts derived from hobby or other not-for-profit activity are less than three thousand dollars ($3,000), the Department shall accept such certification as presumptive proof of no business income. 544

   (4)   A person whose Taxable Receipts in a given year are reduced to or below zero by the exclusion from the definition of "Receipts" provided under subsection (14) of that definition (relating to the exclusion of the first one hundred thousand dollars ($100,000) in taxable receipts) and who, as a result of such exclusion, owes no tax under this Chapter, shall not be required to file a return. 545

 

Notes

543	Amended, Bill No. 020115 (approved November 26, 2002). Section 2 of the Ordinance provides: "This Ordinance shall take effect upon the later of the date this Ordinance becomes law or the effective date of state legislation authorizing this Ordinance. This Ordinance shall apply to tax years 2002 and thereafter, except that if this Ordinance is approved after November 30, 2002, this Ordinance shall apply to tax years 2003 and thereafter." Authorized by Act of December 30, 2002, P.L. 2089, No. 237, § 1, effective immediately, so effective for tax years 2003 and thereafter.
544	Added, Bill No. 100754 (approved June 15, 2011).
545	Added, Bill No. 190358 (approved June 26, 2019). Section 2 of Bill No. 190358 provides: "This Ordinance shall apply to tax years 2020 and thereafter."