171.05 RETURN AND PAYMENT OF TAX.

   (a)   Dates and Requirements for Filing.

      (1)   On or before April 15th of each year, every person subject to the provisions of Section 171.03 of this chapter, except as hereinafter provided, and every resident, shall make and file with the Tax Administrator, a return on a form prescribed by and obtainable upon request from the Tax Administrator, or on an acceptable generic form whether or not a tax be due.

      (2)   When the return is made for a fiscal year or other period different from the calendar year, the return shall be filed on or before the fifteenth (15th) day of the fourth (4th) month following the end of such fiscal year or period.

      (3)   The Tax Administrator is hereby authorized to provide by regulation that the return of an employer or employers showing the amount of City tax deducted by such employer or employers from the qualifying wages, including sick and vacation pay, bonuses, commissions, incentive payments, settlements, stock options, grievance pay, severance pay, any pay as part of an employee buyout or wage continuation plan, other compensation, and other taxable income of an employee, and paid by him or them to the Tax Administrator may be accepted as the return required of any employee whose sole income, subject to tax under this chapter, is such qualifying wages, including sick and vacation pay, commissions, incentive payments, settlements, stock options, grievance pay, severance pay, any pay as part of an employee buyout or wage continuation plan or other compensation.

      (4)   The return shall be accompanied by payment of any taxes due thereon.

      (5)   An employee who is paid on a qualifying wage, commission or other compensation basis and who pays his business expense from his qualifying wage, commission or other compensation, without reimbursement from his employer, may deduct from his qualifying wage, commission or other compensation, business expenses allowed by the Internal Revenue Service for federal income tax purposes but only to the extent said expenses are incurred in earning commissions or other compensations subject to the tax imposed by this chapter. The employee must file a return in order to claim such deductions even though all or parts of such qualifying wage, commission or other compensation are subject to withholding. Business expenses allowed shall be those expenses allowed to be claimed on the federal Form 2106 and upon the request of the Tax Administrator, verifiable with supporting schedules and/or receipts. Failure to produce the supporting schedules and/or receipts upon request of the Tax Administrator shall result in disallowance of the expenses in question. No expenses claimed on federal Form Schedule A, Itemized Deductions shall be allowed.

      (6)   Moving expenses included in gross earnings shall be an allowance as a deductible expense. No deduction will be allowed if the taxpayer does not provide the federal Form 3903 for his moving deductions. Only moving expenses incurred, as part of income included in gross earnings, will be allowed.

      (7)   Except as provided for herein, the tax is on the association, unincorporated business, pass-through entity, profession or other unincorporated entity as an entity whether resident or nonresident and a return is required disclosing the net profits apportioned to the City and the tax paid thereon. However, any resident partner or resident member is required to make a return and pay the tax in accordance with this chapter and Rules and Regulations.

      (8)   Any taxpayer who received taxable income not subject to withholding under this chapter must file a return.

      (9)   Any taxpayer having income, wages, or other compensation for which a return must be filed, and also having net profits from a business is required to file only one return.

      (10)   Executors, administrators and trustees are required to file returns on the trusts, are liable for the payment of any taxes due by a deceased from an estate of such deceased and are required to give the name and address of the beneficiaries, even though the latter individually pays the tax.

   (b)   Joint Returns.

      (1)   A husband and wife may file either separate returns or a joint return for City purposes, even though one of the spouses has neither taxable income nor deductions included on the City return regardless of whether their federal and state returns were filed separately or jointly. If a joint City return is made, the tax shall be computed on the aggregate taxable income and the liability with respect to the tax shall be joint and several.

      (2)   A husband and wife may file a joint return either when engaged in the same or separate businesses, but may not deduct business losses of either from compensation paid by an employer.

   (c)   Returns, Information Required and Reconciliation with Federal Returns. The return shall be filed with the Tax Administrator on a form or forms furnished by or obtainable upon request from such Administrator, or an acceptable generic form that contains all of the information required to be submitted with the City’s prescribed form setting forth:

      (1)   The aggregate amounts of qualifying wages, including sick and vacation pay, bonuses, commissions, incentive payments, settlements, stock options, grievance pay, severance pay, any pay as part of an employee buyout or wage continuation plan, other compensation earned, received, apportioned or set aside from each employer, gambling winnings, and the net profits from any business, profession or other activity, including the rental from use of real and personal property, distributive shares from pass-through entities and other income defined by statute as taxable, received for the period covered by the return and such other pertinent facts and information in detail as the Tax Administrator may require.

      (2)   The amount of the tax imposed by this chapter on such earnings and profits; and

      (3)   Such other pertinent statements, information returns, copies of federal or state tax returns and/or schedules or other information as the Tax Administrator may require, including a statement that the figures used in the return are the figures used in the return for federal income tax, adjusted to set forth only such income as is taxable under the provisions of this chapter.

      (4)   Information returns, schedules and statements required to support tax returns which are incomplete without such information shall be filed within the time limits set forth for the filing of the tax returns and the failure to file such information returns, schedules and statements shall be a violation of this chapter. Provided, however, that the taxpayer shall have ten (10) days after notification by the Tax Administrator, or his authorized representative, to file the items required by this paragraph.

      (5)   The Tax Administrator shall accept a generic form of any return, report, or document required to be filed if the generic form once completed and filed contains all of the information required to be submitted with the City’s prescribed returns, reports or documents, and if the taxpayer or return preparer filing the generic form otherwise complies with this chapter and Rules and Regulations governing the filing of returns, reports or documents.

      (6)   Where figures of total income, deductions, and net profits are included, as shown by a federal return, any items of income that are not subject to the City tax and unallowable expenses shall be eliminated in determining net income subject to the City tax. The fact that any taxpayer is not required to file a federal tax return does not relieve him from filing a City tax return.

      (7)   If a change in federal income tax liability, made by the Internal Revenue Service, or by a judicial decision, results in an additional amount of tax payable to the City, a report of such change shall be filed by the taxpayer within three (3) months after receipt of the final notice from the Internal Revenue Service or final court decision.

      (8)   If a change in federal income tax liability results in a reduction of taxes owed and paid to the City, a claim for refund shall be filed with the Tax Administrator as prescribed in Section 171.11.

   (d)   Extensions.

      (1)   Any taxpayer that has requested an extension for filing a federal income tax return may request an extension for the filing of the City’s tax return. The taxpayer shall make the request by filing a copy of the taxpayer’s request for a federal filing extension with the Tax Administrator.

      (2)   Any taxpayer not required to file a federal income tax return may request an extension for filing the City’s tax return in writing.

      (3)   The request for extension shall be filed not later than the last day for filing the City’s tax return as prescribed by this chapter and Rules and Regulations.

      (4)   A valid extension request extends the due date for filing a return to the last day of the month following the month to which the due date of the federal income tax return has been extended.

      (5)   The Tax Administrator may deny a taxpayer’s request for extension if the taxpayer:

         A.   Fails to timely file the request;

         B.   Fails to file a copy of the federal extension request (if applicable);

         C.   Owes the City any delinquent income tax or any penalty, interest, assessment or other charge for the late payment or nonpayment of income tax;

         D.   Has failed to file any required income tax return, report, or other related document for a prior tax period.

      (6)   The granting of an extension for filing a City income tax return does not extend the due date for paying of the tax; hence, penalty and interest may apply to any unpaid tax during the period of extension at the rate set out by Section 171.10. No penalty shall be assessed in those cases in which the return is filed and the final tax paid within the extension period provided all other filing and payment requirements of the City Tax Code have been met. Any extension by the Tax Administrator shall be granted with the understanding that declaration filing and payment requirements have been fulfilled; however, if, upon further examination it then becomes evident that declaration filing and payment requirements have not been fulfilled, penalty and interest may be assessed in full and in the same manner as though no extension had been granted.

      (7)   Information returns, schedules and statements needed to support tax returns are to be filed within the time limits set forth for filing the tax returns.

   (e)   Payment with Returns.

      (1)   The taxpayer making a return shall, at the time of the filing thereof, pay to the Tax Administrator the amount of taxes shown as due thereon. However, where any portion of the tax so due shall have been deducted at the source, pursuant to the provisions of Section 171.06, where any portion of such tax shall have been paid by the taxpayer, pursuant to the provisions of Section 171.07, or where an income tax, creditable against the City tax pursuant to Section 171.14 has been paid to another taxing municipality, credit for the amount so paid 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)   Subject to the limitations contained in Section 171.11(b), 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.

   (f)   Amended Returns.

      (1)   Where necessary an amended return must 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 and limitations contained in Sections 171.11 and 171.14. Such amended returns shall be on a form obtainable on request from the Tax Administrator or upon an acceptable generic form that contains all of the information required to be submitted with the City’s prescribed form. 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 (3) 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 pay any additional tax shown due thereon or make claim for refund of any overpayment.
(Ord. 2003-96E. Passed 12-23-03; Ord. 2015-40. Passed 11-24-15.)