880.08 DECLARATIONS.

   (a)   Every person who anticipates any taxable income which is not subject to Section 880.06, or who engages in any business, profession, enterprise or activity subject to the tax imposed by Section 880.03, shall file a declaration setting forth such estimated income or the estimated profit or loss from such business activity, together with the estimated tax thereon, if any. However, if a person's income is wholly from wages from which the tax will be withheld and remitted to the City in accordance with Section 880.06, such person need not file a declaration.

   (b)   Filing of Declaration.

      (1)   Such declaration shall be filed before April 16 of each year during the life of this chapter, or within 105 days of the date the taxpayer becomes subject to tax for the first time.

      (2)   Those taxpayers reporting on a fiscal year basis shall file a declaration within 105 days after the beginning of each fiscal year or period.

   (c)   Form of Declaration.

      (1)   Such declaration shall be filed upon a form furnished by or obtainable from the Administrator, or a generic form, and credit shall be taken for the City income tax to be withheld from any portion of that income. In accordance with the provisions of Section 880.15, credit may be taken for tax to be paid to or to be withheld and remitted to another taxing municipality.

      (2)   The original declaration or any subsequent amendment thereof, may be increased or decreased on or before any subsequent quarterly payment date as provided for herein.

   (d)   Payment of Declaration. Such declaration of estimated tax to be paid to the City shall be accompanied by a payment of at least one-fourth of the estimated annual tax, and at least a similar amount shall be paid on or before the last day of the sixth, ninth and twelfth months after the beginning of the taxable year. However, if an amended declaration has been filed, the unpaid balance shown due thereon shall be paid in equal installments on or before the remaining payment dates.

   (e)   Annual Return. On or before the fifteenth day of the fourth month of the year following for which a declaration or an amended declaration was filed, an annual return shall be filed, and any balance which may be due the City, shall be paid therewith in accordance with the provisions of Section 880.05.
(Ord. 1970-67. Passed 12-7-70; Ord. 2001-010. Passed 2-5-01; Ord. 2004-167. Passed 2-28-04.)

880.09 DUTIES OF THE ADMINISTRATOR.

   (a)   Duty to Receive Tax and Enforce Collection.

      (1)   It shall be the duty of the Administrator to receive the tax imposed by this chapter in the manner prescribed from the taxpayers, to keep an accurate record thereof and to report all moneys so received.

      (2)   It shall be the duty of the Administrator to enforce payment of all taxes owing the City imposed by this chapter, to keep accurate records for a minimum of six years showing the amount due from each taxpayer required to file a declaration and/or make any return, including taxes withheld, and to show the dates and amounts of payments thereof.

   (b)   Authority to Make and Enforce Regulations. The Administrator is hereby charged with the enforcement of the provisions of this chapter, and is hereby empowered, subject to the approval of the Board of Review, to adopt, promulgate and enforce rules and regulations relating to any matter or thing pertaining to the collection of taxes and the administration and enforcement of the provisions of this chapter, including provisions for the re-examination and correction of returns.

   (c)   Authority to Arrange Installment Payments. 

      (1)   The Administrator is authorized to arrange for the payment of unpaid taxes, interest and penalties on a schedule of installment payments, when the taxpayer has proved to the Administrator that, due to certain hardship conditions, he or she is unable to pay the full amount of the tax due. Such authorization shall not be granted until proper returns are filed by the taxpayer for all amounts owed by him or her under this chapter.

      (2)   Failure to make any deferred payment when due shall cause the total unpaid amount, including penalty and interest, to become payable on demand, and the provisions of Sections 880.12 and 880.99 shall apply.

   (d)   Authority to Determine Amount of Tax Due. In any case where a taxpayer has failed to file a return or has filed a return which does not show the proper amount of tax due, the Administrator may determine the amount of tax appearing to be due the City and shall send to such taxpayer a written statement showing the amount of tax so determined, together with interest and penalties thereon, if any.

   (e)   Authority Granted by Board of Review. Subject to the consent of the Board of Review or pursuant to regulation approved by the Board, the Administrator shall have the power to compromise any interest or penalty, or both, imposed by Section 880.11.

(Ord. 1970-67. Passed 12-7-70; Ord. 2001-010. Passed 2-5-01; Ord. 2004-167. Passed 2-28- 04.)

880.10 INVESTIGATIONS; CONFIDENTIAL INFORMATION.

   (a)   Authority to Make Investigations. The Administrator or any authorized employee is hereby authorized to examine the books, papers, records and Federal Income Tax Returns of any employer or of any taxpayer or person subject to, or whom the Administrator believes is subject to the provisions of this chapter, for the purpose of verifying the accuracy of any return made, or, if no return was made, to ascertain the tax due under this chapter. Every such employer, supposed employer, taxpayer or supposed taxpayer is hereby directed and required to furnish, upon written request by the Administrator or his or her duly authorized agent or employee, the means, facilities and opportunity for making such examinations and investigations as are hereby authorized.

   (b)   Authority to Compel Production of Records. The Administrator is hereby authorized to order any person presumed to have knowledge of the facts to appear before him or her and may examine such person under oath concerning any income which was or should have been returned for taxation, or any transaction tending to affect such income. For this purpose the Administrator may compel the production of books, papers, records and Federal Income Tax Returns and the attendance of all persons before him or her, whether as parties or witnesses, whenever he or she believes such persons have knowledge of such income or information pertinent to such inquiry.

   (c)   Refusal to Produce Records. Any employer, or officer, agent, or employee of an entity, or a person subject to, or presumed to be subject to the tax, or required to withhold tax, that refuses to produce papers, books, records, and Federal Tax Returns for purposes of examination by the City Income Tax Department, or the failure of any entity or person to comply with an order or subpoena of the Administrator authorized shall be deemed in violation of this chapter, punishable as provided in Section 880.99.

   (d)   Confidential Nature of Information Obtained. 

      (1)   Any information gained as the result of any returns, investigations, hearings or verifications required or authorized by this chapter shall be confidential and no disclosure thereof shall be made, except to municipal, State, or federal taxing agencies, except for official purposes, or except in accordance with proper judicial order.

      (2)   Any person divulging such information in violation of this chapter shall be punished as prescribed in Section 880.99.

   (e)   Taxpayer Required to Retain Records. Every taxpayer shall retain all records necessary to compute his or her tax liability for a period of six years from the date his or her return is filed or the withholding tax is paid.

(Ord. 1970-67. Passed 12-7-70; Ord. 2001-010. Passed 2-5-01; Ord. 2004-167. Passed 2-28- 04.)

880.11 INTEREST AND PENALTIES.

   (a)   Interest shall accrue on all unpaid taxes as follows:

      (1)   Interest on Annual Returns. All taxes imposed, other than taxes withheld or required to be withheld by an employer, under the provisions of this chapter and remaining unpaid after they become due shall bear interest at the rate of one and one-half percent per month or fraction thereof.

      (2)   Interest on Employer Withholding. All moneys withheld, or required to be withheld by an employer under the provisions of this chapter and remaining unpaid after they become due, shall bear interest at the rate of one-half of one percent per month or fraction thereof.

   (b)   In addition to interest as provided in subsection (a) hereof, penalties based on the unpaid tax are hereby imposed as follows:

      (1)   Late Filing Fine for Failure to File. Whoever fails to file a City tax return for any tax year shall be fined twenty-five dollars ($25.00) per tax year, which shall be paid by the person liable for filing the tax return.

         (Ord.1986-132. Passed 12-1-86.)

      (2)   Penalty on Annual Returns. For failure to pay taxes due, other than taxes withheld, one and one-half percent per month or fraction thereof.

      (3)   Penalty on Employer Withholding. For failure to remit taxes withheld from employees, three percent per month or fraction thereof. (Ord. 1986-132. Passed 12-1-86.)

   (c)   Exceptions. A penalty shall not be assessed on an additional tax assessment made by the Administrator when a return has been filed in good faith and the tax has been paid thereon within the time prescribed by the Administrator. In the absence of fraud, neither penalty nor interest shall be assessed on any additional tax assessment resulting from a Federal audit, provided that an amended return is filed and the additional tax is paid within three months after final determination of the Federal tax liability.

   (d)   Abatement. Upon recommendation of the Administrator, the Board of Review may abate penalty or interest, or both, or upon an appeal from the refusal of the Administrator to recommend abatement of penalty and interest, the Board may nevertheless abate penalty or interest, or both.

(Ord.1970-67. Passed 12-7-70; Ord. 2001-010. Passed 2-5-01; Ord. 2004-167. Passed 2-28- 04.)

880.12 COLLECTION OF UNPAID TAXES; REFUND OF OVERPAYMENTS.

   (a)   All taxes imposed by this chapter shall be collectible, together with any interest and penalties thereon, by suit, as other debts of like amount are recoverable. Except in the case of fraud, omission of substantial portion of income subject to this tax or failure to file a return, an additional assessment shall not be made after three years from the time the return was due or filed, whichever is later. However, in those cases in which the Commissioner of Internal Revenue and the taxpayer have executed a waiver of the Federal statute of limitations, the period within which an additional assessment may be made by the Administrator shall be one year from the time of the final determination of the Federal tax liability.

   (b)   Refund of Taxes Erroneously Paid. Taxes erroneously paid shall not be refunded unless a claim for refund is made within three years from the date which such payment was made or the return was due or within three months after the final determination of the Federal tax liability, whichever is later.

   (c)   Amounts of Less Than One Dollar. Amounts of less than one dollar ($1.00) shall not be collected or refunded.

(Ord. 2001-010. Passed 2-5-01; Ord. 2004-167. Passed 2-28-04.)