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111.1103 EXTENSION OF TIME FOR FILING RETURNS.
The Administrator may extend the time for filing of the annual return upon the request of the taxpayer for a period of not to exceed six (6) months, or one (1) 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 paid within the period as extended.
(Ord. 66-135. Enacted 12-27-66.)
111.1104 CONSOLIDATED RETURNS.
(a) Filing of consolidated returns may be permitted or required in accordance with rules and regulations prescribed by the Administrator.
(b) In the case of a corporation that carried on transactions with its stockholders or with other corporations related by stock ownership, interlocking directorates or some other method, or in case any person operates a division, branch, factory, office, laboratory or activity within the City of Shaker Heights constituting a portion only of its total business, the Administrator shall require such additional information as he may deem necessary to ascertain whether net profits are properly allocated to the City of Shaker Heights. If the Administrator finds that net profits are not properly allocated to the City of Shaker Heights by reason of transactions with stockholders or with other corporations related by stock ownership, interlocking directorates, or transactions with such division, branch, factory, office, laboratory or activity or by some other method, he shall make allocation as he deems appropriate to produce a fair and proper allocation of net profits to the City of Shaker Heights.
(Ord. 66-135. Enacted 12-27-66.)
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
111.1301 PAYMENT OF TAX ON FILING OF RETURN.
(a) The taxpayer making a return shall, at the time of filing thereof, pay to the Administrator the amount of taxes shown as due thereon; provided, however, that:
(1) Where any portion of the tax so due has been deducted at the source pursuant to the provisions of Section 111.1302; or
(2) Where any portion of the tax has been paid by the taxpayer pursuant to the provisions of Section 111.1303; or
(3) Where an income tax has been paid on the same income to another municipality,
credit for the amount so deducted or paid, or credit to the extent provided for in Section 111.1902, 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.
(b) A taxpayer who has overpaid the amount of tax to which the City of Shaker Heights 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.
(Ord. 66-135. Enacted 12-27-66; Ord. 71-125. Amended 11-22-71.)
111.1302 COLLECTION AT SOURCE.
(a) In accordance with rules and regulations prescribed by the Administrator, each employer within or doing business within the City of Shaker Heights shall deduct, at the time of the payment of such salary, wages, commission or other compensation, the tax at the rate provided in Section 111.0501 on all gross salaries, wages, commissions or other compensation due by the employer to such employee, and shall, on or before the last day of each month, make a return and pay to the Administrator, the amount of taxes so deducted during the previous month; provided, however, that if the amount of the tax so deducted by any employer in any one month is less than one hundred dollars ($100.00), the employer may defer the filing of a return and payment of the amount deducted until the last day of the month following the end of the calendar quarter in which such month occurred.
(b) Such returns shall be on a form or forms prescribed 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 have, in fact, been withheld.
(c) Such employer in collecting such tax shall be deemed to hold the same until payment is made by such employer to the City of Shaker Heights as a trustee for the benefit of the City of Shaker Heights, and any such tax collected by such employer from his employees shall, until the same is paid to the City of Shaker Heights be deemed a trust fund in the hands of such employer.
(d) No person 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 of Shaker Heights, but such employee shall be subject to all of the requirements of this chapter.
(Ord. 66-135. Enacted 12-27-66; Ord. 68-74. Amended 6-12-68; Ord. 71-125. Amended 11-22-71.)
111.1303 DECLARATIONS OF INCOME.
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 of Shaker Heights, and less the tax credit allowed in Section 111.1902, unless the entire taxable income is subject to withholding within the City of Shaker Heights pursuant to Section 111.1302. If the estimated tax for the current year, less the tax to be withheld and less such tax credit, amounts to not more than fifty dollars ($50.00), no declaration or payment of estimated tax is required.
(Ord. 94-205. Enacted 10-24-94.)
111.1304 FILING OF DECLARATION.
(b) Those taxpayers reporting on a fiscal year basis shall file a declaration within four (4) months after the beginning of each fiscal year or period.
(Ord. 66-135. Enacted 12-27-66.)
111.1305 FORM OF DECLARATION.
(a) The declaration required by Section 111.1303 shall be filed upon a form furnished by or obtainable from the Administrator. As provided in Section 111.1303, credit shall be taken for the City of Shaker Heights tax to be withheld from any portion of such income and credit shall be taken for tax to be paid or withheld and remitted to another taxing municipality, in accordance with the provisions of Section 111.1902.
(b) 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.
(Ord. 66-135. Enacted 12-27-66; Ord. 71-125. Amended 11-22-71.)
111.1306 PAYMENT TO ACCOMPANY DECLARATION.
Such declaration of estimated tax to be paid to the City of Shaker Heights shall be accompanied by a payment of at least one-fourth (1/4) of the estimated annual tax and at least 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.
(Ord. 66-135. Enacted 12-27-66; Ord. 71-125. Amended 11-22-71; Ord. 73-165. Amended 11-26-73.)
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