111.1105 AMENDED RETURNS.

   (a)   Where necessary an amended return shall 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, limitations or both contained in Sections 111.1701, 111.1702, 111.1703 and 111.1902. Such amended return 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.

   (b)   Within three (3) months from the final determination of any Federal tax liability affecting the taxpayer's City of Shaker Heights tax liability, such taxpayer shall make and file an amended City of Shaker Heights return showing income subject to the City of Shaker Heights 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. 66-135. Enacted 12-27-66.)

PAYMENT OF TAX