(a) Each person who is subject to the tax imposed by this chapter shall file a return under the following provisions and setting forth:
(1) Each taxpayer, except as herein provided, shall, whether or not a tax be due thereon, make and file a return on or before April 15 of the year following the effective date of this section, and on or before April 15 of each year thereafter. When the return is made for a fiscal year or other period different from the calendar year, the return shall be filed by the fifteenth (15th) day of the fourth month following the end of such fiscal year or period. The Tax Commissioner is hereby authorized to provide, by regulation, that the return of an employer or employers, showing the amount of City tax deducted by said employer or employers from the qualifying wages, bonuses, payments, commissions or other compensation of a nonresident employee, and paid by him or them to the Tax Commissioner, shall be accepted as the return required of any nonresident employee whose sole income, subject to tax under this section, is such qualifying wages, salaries, bonus payments, commissions, or other compensation. No taxpayer shall be required to file a return if they have not attained the age of 16 years at the end of the year. The Tax Commissioner shall provide, by regulation, relief from the annual filing requirement to certain retired individuals who no longer are expected to have income taxable to the City of St. Marys.
(2) The amount of tax imposed by this chapter; and
(3) Such other pertinent statements, information, returns, or other information returns or information as the Tax Commissioner requires, including a statement that the figures used in the return are the figures used in the return for the federal income tax, adjusted to set forth only such income as is taxable under the provisions of this chapter.
(Ord. 2012-22. Passed 6-25-12.)
(b) A taxpayer on a fiscal year accounting basis for federal tax purposes shall, beginning with said taxpayer’s first fiscal year any part of which falls within the tax period, pay the tax on the basis of said taxpayer’s fiscal year and shall file annual returns by the fifteenth (15th) day of the fourth (4th) month following the end of the fiscal year or period.
(c) Any taxpayer that has requested an extension for filing a federal income tax return may request an extension for the filing of the St. Marys Income Tax Return by filing a copy of the taxpayer’s federal extension request with the Department of Taxation. Any taxpayer not required to file a federal income tax return may request an extension for filing a St. Marys Income Tax Return in writing. The request for extension must be filed on or before the original due date for the annual return. If the request is granted, the extended due date of the municipal income tax return shall be the last day of the month following the month to which the due date of the federal income tax return has been extended. The Tax Commissioner may deny a taxpayer’
(d) The taxpayer making such return shall, at the time of the filing thereof, pay to the City 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 Section 181.06, or where any portion of the tax shall have been paid by the taxpayer, pursuant to the provisions of Section 181.07, 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. Should it then appear that the taxpayer has paid more than the amount of tax to which the City is entitled under the provisions of this chapter, such overpayment shall be refunded, or at option of the taxpayer, credited to said taxpayer’s next year’s tax liability; provided however, that no additional taxes or refunds of less than one dollar ($1.00) shall be collected or refunded. Within three 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.
(e) The Tax Commissioner is hereby authorized to accept the return of a resident employer or employers, showing the total of the amount of tax deducted by such employer, or employers, from the qualifying, wages, commissions, or other compensation of employees, and the Tax Commissioner is hereby authorized to accept the return of a resident paid by said taxpayer or taxpayers to the City Income Tax Department as the return required of any employee whose sole income, subject to the tax or taxes under this chapter, is such salary, wages, commissions, or other compensation.
(f) A corporation, if that affiliated group of corporations filed a consolidated return with the Internal Revenue Service pursuant to Section 1501 of the Internal Revenue Code.
(g) An adjustment made to a tax return by the Department of Taxation, after the return has been filed in good faith by the taxpayer, will not be made by the Department if the result of the adjustment is equal to or less than five dollars ($5.00) as underpayment or overpayment of tax.
(Ord. 2004-02. Passed 2-23-04.)
(Ord. 2004-02. Passed 2-23-04.)