(A) Each person who engages in business or other activity or whose salary, wage, commission or other compensation is subject to the tax imposed by this subchapter, 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 subchapter, 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 on or before the fifteenth day of the fourth month following the end of such fiscal year or period. The Administrator is hereby authorized to provide by regulation that the return of an employer or employers, showing the amount of tax deducted by said employer or employers from the salaries, wages, commissions or other compensation of an employee, and paid to the Administrator may be accepted as the return required of an employee whose sole income, subject to tax under this subchapter, is such salaries, wages, commissions or other compensation.
(B) The return shall be filed with the Administrator on a form or forms furnished by or obtainable upon request from the Administrator setting forth:
(1) The aggregate amounts of salaries, wages, commissions and other compensation received and gross income from business, profession or other activity, less allowable expenses incurred in the acquisition of such gross income earned during the preceding year and subject to said tax; and
(2) The amount of the tax imposed by this subchapter on such earnings and profits; and
(3) Such other pertinent statements, information returns, or other information as the Administrator may require.
(C) The Administrator may extend the time for filing of the annual return upon the request of the taxpayer for a period not to exceed 6 months, or 1 month beyond any extension requested of or granted by the Internal Revenue Service for the filing of the federal income tax return.
(D) (1) 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 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 § 39.55;
(b) Any portion of said tax which shall have been paid by the taxpayer pursuant to the provisions of § 39.56; and
(c) Credit to the extent allowed by § 39.64 for tax paid to another municipality.
(2) Subject to the limitation contained in § 39.60, any taxpayer who has overpaid the amount of tax to which the city is entitled under the provision of this subchapter may have such overpayment applied against any subsequent liability hereunder or, at their election as indicated on the return, such overpayment (or part thereof) shall be refunded.
(E) (1) Amended returns. 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 §§ 39.60 and 39.64. Such amended returns 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.
(2) Within 3 months from the final determination of any federal, state, or other municipal income 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.
(F) 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 deemed to be a violation of this subchapter. Provided, however, that the taxpayer shall have 10 days after notification by the Administrator, or their authorized representative, to file the items required by this division.
(Ord. 4-13, passed 2-4-2013)