(a) Each taxpayer 18 years of age or older, except as herein provided, shall, whether or not a tax be 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 shall be filed on or before the 15th day of the fourth month after the close of that fiscal year or other period. If a taxpayer's entire income is exempt from taxation by the Municipality, the taxpayer need not file a return, provided that the Administrator has been notified in writing of said exempt status.
(b) Every employer or officer of a corporation is deemed to be a trustee for this Municipality in collecting and holding the tax required under this chapter to be withheld and the funds so collected by such withholding are deemed to be trust funds.
The officer or the employee having control or supervision of or charged with the responsibility of filing the report and making payment, is personally liable for failure to file the report or pay the tax due as required by this section. The dissolution of a corporation does not discharge an officer's or employee's liability for a prior failure of the corporation to file returns or pay tax due.
(c) The return shall be filed with the Administrator, or generic forms, on a form or forms furnished by or obtainable upon request from such Administrator, or generic forms, setting forth:
(1) Income.
A. The aggregate amount of salaries, wages, commissions, lottery winnings of five thousand dollars ($5,000.00) or more and other compensation or other income earned or received; and
B. The gross income from a business, profession or other activity, less expenses allowable in the calculation of adjusted federal taxable income for tax years 2004 and later.
(2) Taxes.
A. The amount of tax imposed by this chapter on such income and profits; and
(3) Other information. Such other pertinent statements, information returns or other information as the Administrator may require; and
(d) Any taxpayer that has requested an extension for filing a Federal income tax return may request an extension for the filing of the 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 Municipality. For tax years prior to 2004, the Municipality shall grant such a request for extension for a period not less than the period of Federal extension request. For taxable year 2004, the extended due date shall be the last day of the month following the month to which the due date of the Federal income tax return has been extended. For taxable years subsequent to 2004, the extended due date shall be the last day of the month to which the due date of the Federal income tax return has been extended. The Municipality may deny a taxpayer's request for extension if the taxpayer's income tax account with the Municipality is delinquent in any way The granting of an extension for filing a Municipal income tax return does not extend the last date for paying the tax without penalty. No late fee shall be assessed in those cases in which the return is filed and the final tax paid within the period as extended, but penalty and interest shall be assessed on any unpaid tax which was due as of the original tax filing deadline.
(e) (1) 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 882.07 or where any portion of such tax shall have been paid by the taxpayer pursuant to the provisions of Section 882.08, or where an income tax has been paid to another Municipality, credit for the amount so paid in accordance with Section 882.17, 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.
(2) A taxpayer who has overpaid the amount of tax to which this Municipality is entitled under the provisions of this chapter may have such overpayment applied against any subsequent liability hereunder, or, at his or her 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.
(f) (1) Where necessary, an amended return shall 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 and/or limitations contained in Sections 882.12 and 882.17. Such amended returns shall be on a form obtainable on request from the Administrator. A taxpayer may not change the method of accounting (i.e., either cash or accrual) or apportionment of 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 tax liability to this Municipality, such taxpayer shall make and file an amended return showing income subject to the income tax of this Municipality 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.
(g) Any business, profession, association or corporation reporting a net loss is subject to the filing requirements of this chapter.
(Ord. 2002-141. Passed 1-7-03; Ord. 2004-25. Passed 5-4-04.)