(a) Filing Date. Each taxpayer except as herein provided, shall, whether or not a tax is 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 within 105 days from the end of such fiscal year or period.
(Ord. 1986-132. Passed 12-1-86.)
(Ord. 1986-132. Passed 12-1-86.)
(b) Form and Content.
(1) The return shall be filed with the Administrator on a form furnished by or obtainable upon request from the Administrator, or a generic form, setting forth the following:
A. The aggregate amount of salaries, wages, commissions, and other compensation earned, and the gross income from a business, profession, or other activity, less allowable expenses incurred in the acquisition of such gross income earned during the preceding year and subject to the tax;
B. The amount of tax imposed by this chapter on such earnings and profits; and
C. Such other pertinent statements, information returns or other information as the Administrator may require.
(Ord. 1970-67. Passed 12-7-70.)
D. Any business, profession, association, or corporation reporting a net loss is subject to the filing requirements of this chapter.
(c) Extension of Time for Filing. Any taxpayer that has requested an extension for filing a federal income tax return may request an extension for the filing of a 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 City Income Tax Department. Provided that a request for an extension of time to file an annual income tax return is made prior to April 16, the Administrator may extend the time for filing of the annual return, upon the request of the taxpayer, for a period of not more than six months, or one month beyond any extension requested of or granted by the Internal Revenue Service for the filing of the Federal Income Tax Return. 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 is paid within the period as extended.
(Ord. 1999-146. Passed 12-3-90.)
(d) Payment on Filing the Return.
(1) The taxpayer making a return, shall, at the time of filing, pay to the Administrator the amount of taxes shown as due thereon. However, where any portion of the tax so due has been deducted at the source pursuant to Section 880.06, where any portion of the tax has been paid by the taxpayer pursuant to Section 880.08, or where an income tax has been paid to another municipality, credit for the amount so paid, in accordance with Section 880.15, 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 the return.
(2) A taxpayer who has overpaid the amount of tax to which the City is entitled under this chapter may have such overpayment applied against any subsequent liability hereunder, or, at his or her election indicated on the return, such overpayment shall be refunded, provided that no taxes or refunds of less than one dollar ($1.00) shall be collected or refunded.
(e) Amended Returns.
(1) Where necessary, an amended return shall be filed in order to report additional income and pay and additional tax due, or to claim a refund of tax overpaid, subject to the requirements and/or limitations contained in Sections 880.12 and 880.13. Amended returns shall be made 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 shall pay any additional tax shown due thereon or shall make a claim for a refund of any overpayment.
(3) Where a taxpayer, as a consequence of moving out of the corporate limits, or in any other manner, terminates his or her liability to file and pay any taxes that may be imposed by this chapter, shall within sixty days of the date of such termination of liability, file a final return covering the portion of the taxable year he or she is liable for and pay any taxes shown due thereon.
(Ord. 2001-010. Passed 2-5-01; Ord. 2004-167. Passed 2-28-04.)