(A) Each resident, age 19 and older shall make and file a return with the tax commissioner by April 15 of each year whether or not a tax is due. Each person who engages in business, or whose salary, wages, commissions of other compensation are subject to the tax imposed by this chapter shall make and file, on or before April 15 in each year, a return with the tax commissioner whether or not a tax is due. A taxpayer on a fiscal year accounting basis for federal income tax purposes shall file a return by the fifteenth day of the fourth month following the end of the fiscal year or period. The tax commissioner is authorized to provide regulation that the return of an employer showing the amount of tax deducted by the employer from the salaries, wages, commissions or other compensation of an employee, and paid to the tax commissioner shall be accepted as the return required of any non-resident employee whose sole income, subject to the tax under this chapter, is such salary, wages, commissions or all other compensation. Failure to file, even though not tax is due, is subject to penalty as defined in § 94A.15. Filing requirements may be waived by the tax commissioner for persons with special needs. (Ord. 66-1982, passed 12-15-82; Am. Ord. 92-2000, passed 12-6-00)
(B) The return shall be filed on a form furnished by the tax commissioner or on a generic form in a readable format, setting forth:
(1) The aggregate amount of gross salaries, wages, commissions, deferred, and other compensation earned and gross income from businesses, professions or other activities, less allowable ordinary, reasonable and necessary expenses as approved by the Tax Commissioner, in accordance with the chapter/rules and regulations, incurred in the acquisition of such gross income earned during the preceding year and subject to said tax. (Ord. 74-1986, passed 11-5-86)
(2) The amount of the tax imposed by this chapter on the earnings and profits; and
(3) Copies of federal tax returns and related schedules, pertinent statements, information returns, or other information as the tax commissioner may require, and as further defined in the Springdale Rules and Regulations, 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 the income as is taxable under the provisions of this chapter.
('68 Code, § 300.10)
(4) A return filed without proper documentation is not considered a complete and legal filing and will be considered delinquent and subject to the provisions of § 94A.15.
(C) Extensions.
(1) The tax commissioner may extend the time for filing the city income tax return, upon the written request of the taxpayer, up to 7 ½ months. A copy of the federal extension shall be accepted as an extension request when filed with the city’s tax department on or before the date the return is originally due. A tentative return should be included with the extension request, accompanied by payment of the amount of tax shown to be due thereon. Failure to file or request an extension on or before the original filing date of the return, even though no tax is due, is subject to penalty as defined in § 94A.15.
(2) The tax commissioner may deny a taxpayer’s request for extension if the taxpayer:
(a) Fails to timely file a written extension request;
(b) Fails to timely file a copy of the federal extension request;
(c) Owes the city an delinquent income tax, penalty, or interest; or
(d) Has failed to file any required income tax return, report or other related document for a prior tax period.
(Ord. 66-1982, passed 12-15-82; Am. Ord. 92-2000, passed 12-6-00)
(3) The granting of an extension for filing a city income tax return does not extend the due date for payment of tax.
(D) Payment.
(1) The taxpayer making a return shall pay to the tax commissioner the amount of taxes shown as due. However, credit shall be allowed for:
(a) Any portion of the tax so due which shall have been deducted at the source pursuant to the provisions of § 94A.11;
(b) Any portion of the tax which shall have been paid by the taxpayer pursuant to the provision of § 94A.12; or
(c) Credit to the extent allowed by § 94A.19 for tax paid to another municipality.
Credits for amounts so paid shall be deducted from the amount shown to be due and only the balance, if any, shall be due and payable by the original due date of the 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 or her election indicated on the return, the overpayment, or part thereof, shall be refunded, pursuant to the provisions of § 94A.16 of this chapter.
(E) Amended returns.
(1) An amended return must be filed in within 3 years of the original filing date in order to report additional income or loss and pay any additional tax due or to claim a refund of tax overpaid, subject to the requirements and limitations contained in §§ 94A.16 and 94A.19. 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 3 months from the final determination of any federal tax liability affecting the taxpayer's Springdale tax liability, the taxpayer shall make and file an amended Springdale return showing income subject to this city, based upon the final determination of federal tax liability, and pay any additional tax shown due thereon or make claim for refund of any overpayment.
('68 Code, § 300.10) (Am. Ord. 48-2003, passed 12-17-03)