(A) Each taxpayer, except as herein provided, shall, whether or not a tax be due thereon, make and file a return on or before April 15th of the year following the effective date of Ordinance 5818-82, and, on or before April 15th 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 within 105 days from 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 the employer or employers from the salaries, wages, commissions, or other compensations of an employee, and paid by him or her or them to the Administrator shall be accepted unless otherwise specified as the return required of an employee whose sole income subject to tax under this chapter, is such salary, 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 earned and gross income from business, profession, or other activity, less allowable, ordinary, reasonable, and necessary expenses incurred in the acquisition of such gross income earned during the preceding year and subject to said tax;
(2) The amount of tax imposed by this chapter 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 of not to exceed 6 months, or 1 month beyond any extension requested of or granted by the Internal Revenue Service for the filing of a federal income tax return. The Administrator may require a tentative return, accompanied by payment of the amount of tax shown to be due thereon by the date the return is normally due. No penalty shall be assessed in those case in which the return is filed and the final tax paid within the period as extended, provided all other filing and payment requirements of this chapter have been met. Interest will be assessed from the original due date of the return thru the date the return is filed. Informational 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 informational returns, schedules and statements, shall be deemed to be a violation of this chapter.
(D) (1) The taxpayer making a return shall, at the time of the filing thereof, pay to the Administrator 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 § 39.06 of this chapter, or where any portion of the tax shall have been paid by the taxpayer pursuant to the provisions of § 39.07 of this chapter, or where an income tax has been paid to another municipality, credit for the amount so paid in accordance with § 39.15 hereof, 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 said return.
(2) Should the return or the records of the Tax Administrator indicate an overpayment of the tax to which the City of Van Wert is entitled under the provisions of this chapter, such overpayment shall first be applied against any existing penalty or interest and then tax liability (beginning with the oldest delinquencies), and the balance, if any, at the election of the taxpayer communicated to the Tax Administrator, shall be refunded or transferred against any subsequent liability. This application of payments may be adjusted by the Tax Administrator as necessary. No additional taxes or refunds of less than $1 shall be collected or refunded.
(3) Amended returns.
(a) 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/or limitations contained in §§ 39.11 and 39.15. Such amended returns shall be on a form obtainable upon 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.
(b) Within 3 months from the final determination of any federal tax liability affecting the taxpayer's tax liability to this municipality, such taxpayer shall make and file an amended return showing income subject to the income tax of this municipality 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. 5818-82, passed 3-8-1982; Am. Ord. 09-08-065, passed 9-14-2009)