(a) Each taxpayer shall, whether or not a tax is due thereon, make and file a return on or before April 15 of the year following the effective date of this section (Ordinance 837, passed September 4, 1969), and on or before April 15 of each year thereafter, or the due date as established by the Internal Revenue Service. When the return is made for a fiscal year or other period different from the calendar year, the return shall be filed within four months from the end of such fiscal year or period. Taxpayers who have received no earned income for three years in a row, and who are receiving pension and/or Social Security, and who are age sixty-five or older, may be relieved of the annual filing requirement.
(b) The Commissioner of Taxation is hereby authorized to provide by regulation that a substitute form (generic or shortened) may be accepted as the return required of any resident.
(c) The return shall be filed with the Commissioner of Taxation on a form furnished by or obtainable upon request from the Commissioner, or an acceptable generic form, if the generic form, when completed and filed, contains all of the information required to be submitted with the City of Trenton’s prescribed returns, reports, or documents, and, if the taxpayer or return preparer filing the generic form otherwise complies with the rules or ordinances of the City of Trenton governing the filing of returns. The return shall set forth the following:
(1) The aggregate amounts of salaries, wages, commissions and other compensation earned by him, and/or gross income from his business, profession or other activity, less allowable expenses incurred in the acquisition of such gross income earned during the preceding year and subject to such tax;
(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 Commissioner may require.
(d) (1) Any taxpayer that has requested an extension for filing a federal income tax return may request an extension for the filing of a City of Trenton tax return. The taxpayer shall make the request by filing a copy of the taxpayer’s request for a federal filing extension with the Commissioner of Taxation.
(2) Any taxpayer not required to file for a federal extension may request an extension for filing a City of Trenton tax return in writing and mailed on or before the due date of the tax return.
(3) A valid extension request extends the due date for filing a return for six months from the original due date of such return.
(4) The City of Trenton 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;
C. Owes the City of Trenton 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.
(e) The granting of an extension for filing a City of Trenton income tax return does not extend the last date for paying the tax due without penalty; hence, penalty and interest may apply to any unpaid tax during the period of extension at the rate set out by Section 890.10. No penalty shall be assessed in those cases in which the provisions of Section 890.07 (Declaration) have been complied with, the return is filed, and the final tax paid within the extension period. Any extension by the Tax Commissioner shall be granted upon the condition 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.
(f) The taxpayer making a return shall, at the time of filing such return, pay to the Commissioner of Taxation the amount of taxes shown as due thereon, provided, however, that where any portion of the tax so due has been deducted at the source pursuant to the provisions of Section 890.06, or where any portion of such tax has been paid by the taxpayer pursuant to the provisions of Section 890.07, or where an income tax has been paid to another municipality, credit for the amount so paid in accordance with Section 890.14 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 such return.
(g) 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 three dollars ($3.00) shall be collected or refunded.
(h) Where necessary, an amended return must be filed in order to report additional income and pay any additional tax due, or to claim a refund of tax overpaid, subject to the requirements and/or limitations contained in Sections 890.11 and 890.14. Such amended returns shall be on a form obtainable on request from the Commissioner of Taxation. A taxpayer may not change the method of accounting or apportionment of net profits after the due date for filing the original return. 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 income 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. 05-2014. Passed 3-6-14.)