(A) Each person subject to an occupational license fee imposed by this subchapter shall, fifteenth on or before the day of the fourth month of his their tax year, make and file with , a return on a form furnished by or attainable from the treasurer, setting forth the total aggregate amount of salaries, wages, commissions, and other compensation (with appropriate schedules) and all calculations necessary to report occupational license fee during the preceding license year. However, where the entire occupational license fee due under this subchapter has been withheld and paid under the provisions hereof, the collector may waive the filing of the return by the licensee. Where the fiscal year of the licensee differs from the calendar year and licensee files a Federal income tax return for that other fiscal period, and where the return is made for a fiscal year, or any other period different from the calendar year, the return shall be made on or before the fifteenth day of the fourth month following the end of the fiscal year, or other period. The license return shall also show the amount of occupational license fee imposed by this subchapter. The first return under this subchapter shall be required to show only compensation earned from the effective date of this subchapter to the close of the calendar or fiscal period. The person making the return shall, at the time of the filing thereof, pay to the treasurer the amount of occupational license fees shown to be due therein. Where any portion of the occupational license fee so due shall have been deducted at the source, credit for such amount 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 the filing of the return, as hereinabove provided.
(B) The Collector shall have the authority to extend the time of filing the occupational license fee return. Extension shall be upon the written request of the licensee and shall be received by the collector prior to the due date of the occupational license fee return. The written request shall be accompanied by a copy of the appropriate state or Federal applications for extension. Regardless of the number of extensions approved, all occupational license fees remaining unpaid after they become due shall bear interest at the rate of 1.5% per month (or part thereof) until paid. All occupational license fees remaining unpaid for 30 days after the original due date, or approved extension date, whichever shall be later, shall be subject to a 10% penalty of the amount of such unpaid occupational license fees, or $10, whichever shall be greater.
(C) Each person filing a return shall provide a copy of Form Schedule C, 1040 (Profit or Loss from Business or Profession); Form Schedule E, 1040 (Supplemental Income from Rents, etc.); Form 765 or 1065 (partnerships); Form 741 or 1041 (Fiduciary/Estate-Trusts); Form 720 or 1120 (Corporations), as applicable, attached to the return filed with.
(Ord. 3-1986, passed - -86; Am. Ord. 18-10, passed 11-27-18) Penalty, see § 110.99