181.05 RETURNS AND PAYMENT OF TAX.

   (a)    Each taxpayer who engages in business or whose taxable income is subject to the tax imposed by this chapter shall, whether or not a tax is due thereon, make and file a return on or before April 15 of each year with the Tax Commissioner on a form furnished by or obtained from the Tax Commissioner or an acceptable generic form, setting forth the aggregate amount of taxable income earned together with such other pertinent information as the Tax Commissioner may require. However, 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 after the close of such fiscal year or other period. The Tax Commissioner is hereby authorized to provide, in accordance with regulations, that the return of an employer or employers, showing the amount of Whitehall income tax deducted by said employer or nonresidential employee, and paid by him or them to the Tax Commissioner may be accepted as the return required of a nonresident employee whose sole income, subject to tax under this Tax Code, is such qualifying wages, commission, other compensation, and other taxable income.

      (1)   When a check is written to the City, as payee, and it is returned from the bank because of insufficient funds, closed account, or other reason, the direct cause thereof being the fault of the signee of the check, there shall be a thirty-five dollar ($35.00) charge to the signee of the check in addition to the liability of making the check good and any other penalties assessed by law. In addition, where an ACH (Automated Clearing House) payment has been authorized as payment to the City and returned unpaid the same as above, there shall be a thirty-five dollar ($35.00) charge to the person who authorized the ACH to be instituted.

      (2)   This charge shall be reviewed at least annually by the Tax Commissioner in order to align with prevailing charges exercised by the banking industry.

         (Ord.68-09. Passed 11-17-09.)

   (b)    The taxpayer making a return shall, at the time of the filing thereof, pay to the Tax Commissioner the amount of taxes shown as due thereon; provided, that where any portion of the tax so due shall have been deducted at the source pursuant to the provisions of Section 181.09 , or where any portion of such tax has been paid by the taxpayer pursuant to the provisions of Section 181.10 , or where an income tax has been paid to another municipality, credit for the amount so paid in accordance with Section 181.17 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 returns.

   (c)    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.

   (d)    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 chapter. Provided, however, that the taxpayer shall have ten (10) days after notification by the Tax Administrator, or his authorized representative, to file the items required by this paragraph.

   (e)   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 municipal 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.

(Ord. 73-05. Passed 12-6-05.)