(a) Each person who engages in business or other activity or whose qualifying wage, commissions, other compensation, and other taxable income is subject to the tax imposed by this Tax Code, must, whether or not a tax be due thereon, make and file an annual return on or before April 15 of the year following the effective date of this Tax Code, 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, relief from the annual filing requirement to certain retired individuals who no longer are expected to have income taxable to the City.
(b) A husband and wife may file either separate returns or a joint return for municipal purposes, even though one of the spouses has neither taxable income nor deductions included on the Municipal return, regardless of whether their Federal and State returns were filed separately or jointly. If a joint City return is made, the tax shall be computed on the aggregate taxable income and the liability with respect to the tax shall be joint and several.
(c) The City shall accept for filing a generic form of such a return, report or document if the generic form, once completed and filed, contains all of the information required to be submitted with the municipal corporation's prescribed returns, reports or documents, and if the taxpayer or return preparer filing the generic form otherwise complies with rules or ordinances of the municipal corporation governing the filing of returns, reports or documents.
(d) The return shall set forth:
(1) The aggregate amounts of qualifying wages, commissions, other compensation received, allocated, apportioned or set aside, other income defined by statute as taxable, and gross income from any 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 Tax Code 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 Tax Administrator may require, including a statement that the figures used in the return are the figures used for Federal income tax adjusted to set forth only such income as is taxable under the provisions of this chapter.
(e) (1) Any taxpayer that has requested an extension for filing a Federal income tax return may request an extension for the filing of a Municipal income tax return by filing a copy of the taxpayer's Federal extension request with the Municipal Tax Division. Any taxpayer not required to file a Federal income tax return may request an extension for filing a Municipal 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 lax return has been extended.
(2) The Tax Administrator may deny a taxpayer's request for extension if the taxpayer:
A. Fails to timely file the request; or
B. Fails to file a copy of the Federal extension request, (if applicable); or
C. Owes the Municipality any delinquent income tax, penalty, interest or other charge for the late payment or nonpayment of income tax; or
D. Has failed to file any required income tax return, report, or other related document for a prior tax period.
(3) The Administrator may require a tentative return, accompanied by payment of the amount of tax shown to be due thereon by April 15 or within four months from the end of the fiscal year. No penalty shall be assessed in those cases in which the return is filed and the final tax paid within the period as extended. The taxpayer must file the written request with the Administrator by the original due date of the tax return.
(4) No taxpayer is required to file an annual income tax return or report prior to the filing date for the corresponding tax-reporting period as prescribed for such a taxpayer under the Internal Revenue Code.
(5) There shall be a penalty of twenty-five dollars ($25.00) imposed for the failure to file a return when due, regardless of whether a tax is due or not.
(f) Payments with Returns.
(1) The taxpayer making a return shall, at the time of the filing thereof, pay to the Tax Administrator the amount of taxes shown as due. However, 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 Section 890.06; and
B. Any portion of said tax which shall have been paid by the taxpayer pursuant to the provisions of Section 890.07; and
C. Credit to the extent allowed by Section 890.06 for tax paid to another municipality.
(2) Subject to the limitations contained in Sections 890.06 and 890.07 of this Tax Code, any taxpayer who has overpaid the amount of tax to which the Municipality is entitled under the provisions of this Tax Code may have such overpayment applied against any subsequent liability hereunder or, at his or her 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.
(3) Nonresident employees whose tax was fully withheld by their employer but only work a percentage of time within the corporation limits may file for a refund of tax withheld for the percentage of time that work was performed for their employer outside the corporation. The City can retain a minimum of 5% of tax withheld by employers for nonresident employees for administration costs. A refund claim form, which may be obtained from the Administrator, must be completed and signed by both the employer/department superintendent and the employee. This refund claim form must be submitted with a copy of the employee's W-2. No refunds of less than three dollars ($3.00) shall be refunded.
(4) 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 three dollars ($3.00) as underpayment or overpayment.
(5) There shall be a penalty of twenty-five dollars ($25.00) imposed for the failure to file a return when due, regardless of whether a tax is due or not.
(g) Amended Returns.
(1) 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 Section 890.07 and 890.11. The Tax Administrator shall provide by regulation the format in which such amended return shall be filed. A taxpayer may not change the method of accounting or apportionment of net profits after the due date for filing the original return. No additional taxes or refunds of less than three dollars ($3.00) shall be collected or refunded.
(2) Within three months from the final determination of any Federal tax liability affecting the taxpayer's Municipal tax liability, such taxpayer shall make and file an amended Municipal return showing income subject to the Municipal 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. No additional taxes or refunds of less than three dollars ($3.00) shall be collected or refunded.
(h) 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 a violation of this Tax Code. Provided, however, that the taxpayer shall have ten days after notification by the Tax Administrator, or his or her authorized representative, to file the items required by this division (h).
(Ord. 2004-52. Passed 12-20-04.)