(A) Return required.
(1) Effective January 1, 2002, all residents, 18 years of age or older, shall file an annual return, notwithstanding whether Plymouth municipal income tax has been withheld by an employer or any other reason, except in such cases when a resident qualifies for an exemption, for such reasons as approved in § 35.04(D).
(2) As for nonresidents having income subject to the village municipal income tax, the return of an employer or employers showing that the correct amount of village municipal income tax has been deducted by the employer or employers from the salaries, wages or compensation of any such employee, and has been paid by the employer or employers to the village, shall be accepted as the return required of any such employee. Otherwise, nonresidents, having income subject to the village municipal income tax, shall also file an annual village municipal income tax return. The filing deadline shall be April 15 of each year.
(B) Return filed with Tax Administrator. The annual tax return shall be filed with the Tax Administrator on a form or forms furnished by or obtainable upon request from such Tax Administrator or on a generic form of such return. In either case the return shall set forth the following:
(1) The aggregate amounts of salaries, wages, commissions and other compensation earned and gross income from business, profession or other activity, less allowable ordinary reasonable, and necessary expenses incurred in the acquisition of such gross income earned during the preceding year and subject to said tax.
(2) The amount of tax imposed by this chapter on such earnings and profits; and
(3) Such other pertinent statements, information returns, or other information as the Tax Administrator may require.
(C) Extension. Any taxpayer that is not delinquent in filing the required municipal income tax return may request an extension by sending a copy of the federal income tax extension to the Tax Administrator. Upon receipt an extension of six weeks beyond the IRS extension shall be granted. The granting of the extension for filing the income tax return does not extend the last date for payment of the tax without penalty unless the Tax Administrator also grants an extension of that date for payment of the tax.
(D) Payment of tax.
(1) The taxpayer making a return shall, at the time of the filing thereof, pay to the Tax 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 § 35.08, hereof, 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 said 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 election indicated on the return, such overpayment (or part thereof) shall be refunded, provided that no additional taxes or refunds of less that $1 shall be collected or 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 § 35.12. Such amended returns shall be on a form obtainable on request from the Tax Administrator or on a generic form of such a return. 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 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.
(F) Internet access. On or after January 1, 2002, pursuant to the state Sub. House Bill 477, the municipality shall create electronic versions of any rules or ordinances governing the rate of tax; payment and withholding of taxes; filing any prescribed returns, reports, or other documents; dates for filing or paying taxes, including estimated taxes; penalties, interest, assessment, and other collection remedies; rights of taxpayers to appeal; and procedures for filing appeals. On and after that date, the municipality shall make blanks of such returns, reports, or documents, and any instructions pertaining thereto, available to the public electronically through the internet.
(Ord. 31-2007, passed 12-18-07; Am. Ord. 6-2012, passed 4-24-12)