(a) Each taxpayer or person who engages in business, or whose salaries, wages, commissions and other compensation are subject to the tax imposed by this chapter or applicable previous City ordinances, shall, whether or not a tax be due thereon, make and file a return on or before April 15, 1982, and on or before April 15 of each year thereafter with the City Treasurer on a form or forms furnished by or obtainable upon request from such City Treasurer setting forth:
(1) The aggregate amounts of salaries, wages, commissions and other compensation earned by him, and/or gross income from such business, profession or other activity, less allowable expenses incurred in the acquisition of such gross income earned during the preceding year and subject to taxation;
(2) The amount of the tax imposed by this chapter, or applicable previous City ordinances, on such earnings and profits; and
(3) Such other pertinent statements, information returns or other information as the City Treasurer may require, including a statement that the figures used in the return are the figures used in the return for Federal income tax adjusted to set forth only such income as is taxable under the provisions of this chapter.
(b) 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 other period.
(c) The return shall also show the amount of the tax imposed by this chapter, or applicable previous City ordinances, on such earnings and profits. The taxpayer making such return shall, at the time of the filing thereof, pay to the City Treasurer the amount of taxes shown as due thereon; provided, however, that wherever any portion of the tax so due shall have been deducted at the source pursuant to the provisions of Section 171.06, or where any portion of such tax shall have been paid by the taxpayer pursuant to the provisions of Section 171.07, credit for the amount so paid 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 the return. Within three months from the final determination of any Federal tax liability affecting the taxpayer's City income tax liability, such taxpayer shall make and file an amended City income tax return based upon such final determination of Federal tax liability, and pay any additional tax shown thereon or make claim for refund of any overpayment.
(Ord. 9126/81. Passed 11-12-81.)
(d) Any person who does not timely file a return in accordance with this section shall, in addition to any interest, penalties, fees or charges provided for elsewhere in this chapter, be subject to a late filing fee as set forth in the rules and regulations prescribed by the City Treasurer, regardless of whether or not a tax is due upon any such return.
(Ord. 11641/02. Passed 12-23-02.)