(A) (1) Each taxpayer who engages in business or other activity or whose qualifying wages, commissions, other compensation and other taxable income is subject to the tax imposed by this chapter, and every resident shall make and file a return on or before April 15 of each year, whether or not a tax is due. When the return is made for a fiscal year or other period different from the calendar year, the return shall be filed by the 15th day of the fourth month from the end of such fiscal year or period. The Administrator is hereby authorized to provide by regulation in accordance with rules and regulations that the return of an employer or employers, showing the amount of tax deducted by the employer or employers from the qualifying wages, commissions, other compensation or other income of a nonresident employee, and paid by the employer or employers to the Administrator, shall be accepted as the return required of any nonresident employee whose sole income, subject to tax under this chapter, is such qualifying wages, commissions, other compensation or other income.
(2) The Administrator shall also have authority to require that certain retired individuals may be exempt from this section, providing that no reportable or taxable income exists beyond income exempt from taxation as provided by this chapter.
(B) The return shall be filed with the Administrator on a form or forms furnished by or obtainable upon request from such Administrator, or on a generic form, setting forth:
(1) (a) The aggregate amount of qualifying wages, commissions, other compensation and other income earned or received; and
(b) The gross income from a business, profession or other activity less allowable expenses incurred in the acquisition of such gross income;
(c) Such income shall include only income earned or received during the year, or portion thereof, covered by the return and subject to the tax imposed by this chapter;
(2) (a) The amount of tax imposed by this chapter on income reported;
(3) Such other pertinent statements, information returns or other information as the Administrator may require.
(4) A generic form once completed and filed must contain all of the information required to be submitted with the city’s prescribed returns, reports or documents, and must be in a similar format that will allow processing of the generic forms without altering the city’s procedures for processing forms. The taxpayer or return preparer filing the generic form must also otherwise comply with the rules or ordinances of the city governing the filing of returns, reports or documents. Determination as to whether a generic form meets this criteria shall be the responsibility of the Administrator.
(C) The Administrator may extend the time for filing of the annual return upon the request of the taxpayer for a period of not to exceed six months, or one month beyond any extension requested of or granted by the Internal Revenue Service for filing of the federal income tax return (whichever occurs later). The Administrator may require a tentative return, accompanied by payment of the amount of tax
shown to be due thereon by the date the return is normally due. No penalty or interest shall be assessed in those cases in which the return is filed and the final tax paid within the period as extended.
(D) (1) The taxpayer making a return shall, at the time of filing thereof, pay to the Administrator the balance of tax due, if any, after deducting:
(a) The amount of city income tax deducted or withheld at the source pursuant to § 36.06;
(b) Such portion of the tax as has been paid on declaration by the taxpayer pursuant to § 36.07;
(c) Any credit allowable under the provisions of § 36.14.
(2) Should the return, or the records of the Administrator, indicate an overpayment of the tax to which the city is entitled under the provisions of this chapter, such overpayment shall first be applied against any existing liability and the balance, if any, at the election of the taxpayer communicated to the Administrator, shall be refunded or transferred against any subsequent liability. Provided, however, that overpayment of less than $10 shall not be refunded.
(E) Amended returns.
(1) 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 and/or limitations contained in §§ 36.11 and 36.14. Such amended returns 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.
(2) Within three months from the final determination of any federal tax liability affecting the taxpayer’s city tax liability, such taxpayer shall make and file an amended city return showing income subject to the city 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. 28-02, passed 12-16-02; Am. Ord. 1-11, passed 2-15-11; Am. Ord. 15-15, passed 12-15-15) Penalty, see § 36.99