(a) Payment of Tax on Filing of Return.
(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 subsection (b) hereof, or where any portion of such tax shall have been paid by the taxpayer pursuant to the provisions of subsection (c) hereof, or whether an income tax has been paid to another municipality, credit for the amount so paid in accordance with Section 191.03
, 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 the City 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 than one dollar ($1.00) shall be collected or refunded.
(b) Collection at Source.
(1) In accordance with rules and regulations prescribed by the Administrator, each employer within or doing business within the City shall deduct at the time of the payment of such salary, wages, commissions, or other compensation, the tax at the rate currently indicated in Section 191.03 on the gross salaries, wages, commissions or other compensation due by the employer to such employee and shall, on or before the last day of the month following the close of each calendar quarter make a return and pay to the Administrator the amount of taxes so deducted, subject to the provisions of subsections (b)(3), (4) and (5) hereof. The returns shall be on a form or forms prescribed by or acceptable to the Administrator and shall be subject to the rules and regulations prescribed therefor by the Administrator. Such employer shall be liable for the payment of the tax required to be deducted and withheld whether or not such taxes in fact have been withheld.
(2) Such employer in collecting such tax shall be deemed to hold the same, until payment is made by such employer to the City, as a trustee for the benefit of the City and any such tax collected by such employer from his employees, shall, until the same is paid to the City be deemed a trust fund in the hands of such employer.
(3) Such employer who deducts the tax in an amount of two hundred fifty dollars ($250.00) or more in the first or second month of a calendar quarter shall, on or before the twentieth day of the following month, pay to the Administrator the amount of taxes so deducted.
(4) Such employer who makes such payment on a monthly basis for the first two months of a calendar quarter shall pay such tax deducted for the third month of a calendar quarter at the regular time for filing the employer's quarterly return of income tax withheld.
(5) Such payment shall be on a form or forms furnished by or obtainable from the Administrator upon request, setting forth the amount of tax deducted for the month. A receipted copy of such form shall be returned to the employer to be attached to and filed with the employer's quarterly return of income tax withheld.
(6) No persons shall be required to withhold the tax on wages or other compensation paid domestic servants employed by him exclusively in or about such person's residence, even though such residence is in the City but such employee shall be subject to all of the requirements of this chapter.
(c) Declaration of Income Not Collected at Source. Except as provided in this section every person shall file a declaration setting forth taxable income including distributive shares of net profits of unincorporated business entities estimated to be earned by the taxpayer during the current tax year together with the estimated tax due thereon less tax withheld within the City less the tax credit allowed in Section 191.10
(a) and unless such taxpayer anticipates that such tax will be fully withheld within the City and any income earned outside of the City will be fully taxed at the same or higher rate of tax in another municipality. If the estimated tax for the current year less the tax to be withheld less such tax credit amounts to not more than ten dollars ($10.00) no declaration or payment of estimated tax is required.
(d) Filing of Declaration.
(1) The declaration required by subsection (c) hereof shall be filed on or before April 30 of each year during the effective period set forth in Section 191.03
(a)(5)B., or within four months 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 four months after the beginning of each fiscal year or period.
(e) Form of Declaration.
(1) The declaration required by subsection (c) hereof shall be filed upon a form furnished by, or obtainable from, the Administrator, provided, however, credit shall be taken for City tax to be withheld from any portion of such income. In accordance with the provisions of Section 191.10
, credit may be taken for tax to be paid or to be withheld and remitted to another tax municipality.
(2) The original declaration for any subsequent amendment thereof may be increased or decreased on or before any subsequent quarterly payment date as provided for herein.
(f) Payment to Accompany 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 a similar amount shall be paid on or before the last day of the seventh and tenth months after the beginning of the taxable year and on or before the last day of the first month of the succeeding year following the taxable year provided however that in case 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.
(g) Annual Return. On or before the last day of the fourth month of the year following that for which such declaration or 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 subsection (a) hereof.
(h) Time for Filing. The Administrator may extend the time for filing of any return required, making of any payment, or performing any other act required by this section for a period of time not to exceed six months beyond the original required date.
(1978 Code Sec. 281.07)