(a) Each taxpayer or person who engages in business, or whose salaries, wages, commissions or other compensation is subject to the tax imposed by this chapter shall, whether or not a tax be due thereon, make and file a return on or before April 30, 1966, and on or before April 30 of each year thereafter until the tax year which begins on January 1, 2003 at which time the due date changes to April 15,2004, and on April 15 of each year thereafter, with the Commissioner of Taxation on a form or forms furnished by or obtainable upon request from such Commissioner setting forth:
(1) The aggregate amounts of salaries, wages, commissions and other compensation earned or received as defined at Section 185.02(q); and
(2) The gross income from a business, profession or other activity, less allowable expenses incurred in the acquisition of such gross income;
(3) Such income shall include only income earned or received during the year, or portion thereof, covered by the return and subject to the tax imposed by this chapter;
(4) The amount of the tax imposed in this chapter on such earnings and profits;
(6) Such other pertinent statements, information returns, or other information as the Commissioner may require;
(7) The taxpayer making a return shall, at the time of filing thereof, pay to the Commissioner, the balance of tax due, if it exceeds $9.99, after deducting:
A. The amount of Whitehouse income tax deducted or withheld at the source pursuant to Section 185.06;
B. Such portion of the tax as has been paid on declaration by the taxpayer pursuant to Section 185.07;
C. Any credit allowable under the provisions of Section 185.14.
(b) Should the return, or the records of the Commissioner indicate an overpayment of the tax to which the Village is entitled under the provisions of this chapter, such overpayment shall first be applied against any existing liability of tax, penalty, or interest and the balance, if any, at the election of the taxpayer communicated to the Commissioner, shall be refunded or transferred against any subsequent liability. However, overpayments of less than five dollars ($5.00) shall not be refunded, but may be carried forward to a subsequent tax year.
(c) The claiming of credit on a return or declaration for amounts paid to any other municipality under the provisions of Section 185.14 shall constitute an assignment and transfer to the Village of Whitehouse, of all right, title and interest of the taxpayer claiming such credit in and to any claim for refund of such amount so paid to such other municipality. In the event a refund is not received by the Village of Whitehouse in an amount equal to the credit claimed by reason of tax payments made to another municipality, then the taxpayer shall be liable to the Village of Whitehouse for and as taxes due from the date of the filing said return, upon which said credit was claimed of the amount by which the claimed credit exceeds the amount of refund received by the Village of Whitehouse.
(d) Assignment of any claim for refund to which a Whitehouse resident may be entitled from another municipality shall be tentatively accepted as payment of that portion of Whitehouse income tax represented by such assignment provided, however, if satisfactory evidence is offered that the taxpayer is entitled to the claim covered by the assignment, such taxpayer shall not be deprived of credit, thereof, because of the fault or neglect on the part of either municipality.
(e) 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 Sections 185.11 and 185.14. Such amended returns shall be on a form obtainable upon request from the Commissioner. A taxpayer may not change the method of accounting or apportionment of net profits after the due date for filing the original return.
(f) Within three (3) months from the final determination of any Federal tax liability affecting the taxpayer's Whitehouse tax liability, such taxpayer shall make and file an amended Whitehouse return showing income subject to the Whitehouse 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.
(g) The officer or employee of such employer having control or supervision or charged with the responsibility of filing the return and making the payment, shall be personally liable for failure to file the return or pay the tax, penalties, or interest due as required herein. The dissolution, bankruptcy or reorganization of any such employer does not discharge an officer or employee's liability for a prior failure of such business to file a return or pay taxes, penalties, or interest due.
(h) The Tax Return is considered received, if mailed, on the date post marked by the United States Postal Service or on the date delivered without mailing to the Whitehouse Tax Office.
(i) Extension of time for filing returns. Taxpayers granted extensions of time for filing their Federal income tax returns may have an extension for filing their Whitehouse Tax Return provided that a copy of the federal extension is filed with the Commissioner on or before the original due date of the Whitehouse return.
The extended date for filing the Whitehouse return will be the same as the extended date for the federal return regardless of the original due date of the tax return. Statutory interest of one- half per cent (1/2%) per month (Section 185.10) or fraction thereof and penalty of one per cent (1%) per month or fraction thereof will be charged from the original due date of the return until the date of actual payment. The extension is for extending the due date of the tax return and does not extend the time for paying any tax due.
If a taxpayer wishes to extend the time for filing the Whitehouse tax return to a date other than that provided by the automatic federal extension, the taxpayer must file such a request in writing to the Commissioner prior to the due date of the automatic extension. The extension may be granted by the Commissioner upon terms and conditions set forth by him or her. A taxpayer's extension request may be denied if the taxpayer is delinquent in the filing of any tax returns or payments of any taxes, penalties, or interest due.
(j) The failure of any taxpayer to receive or procure a return, declaration or other required form shall not excuse the taxpayer from filing such forms or from paying the tax due.
(k) Payments received shall be allocated first to taxes due, then to penalties due, and then to interest due.
(l) The Commissioner is authorized, but is not required, to arrange for the payment of unpaid taxes, interest and penalties on a schedule of installment payments, when the taxpayer has proved to the Commissioner that, due to certain hardship conditions, he is unable to pay the full amount of tax due. Such authorization shall not be granted until proper returns are filed by the taxpayer for all amounts owed by him under this chapter.
(m) The Commissioner of Taxation is hereby authorized to provide by regulation, subject to the approval of the Board of Review, that the return of an employer or employers (W-2 Form), showing the amount of tax deducted by said employer or employers from the salaries, wages, commissions or other compensation of an employee and paid by him or them to the Commissioner of Taxation shall be accepted as return required of any employee whose sole income, subject to the tax or taxes, under this chapter, is such salaries, wages, commissions or other compensation.
(n) In the case of a corporation that carries on transactions with its stockholders or other corporations related by stock ownership, interlocking directories or such other method, or in case any person operates a division, branch, factory, office, laboratory or activity within the Village constituting a portion only of its total business, the Commissioner of Taxation may require such additional information as may be necessary to ascertain whether net profits allocable to the Village are being distorted by the shifting of income, apportionment of expenses, or other devices available to a common controller. If the Commissioner of Taxation finds that a person's net profits allocable to the Village are distorted by reasons of transactions with stockholders or with other corporations related by stock ownership, interlocking directorates or transactions within such division, branch, factory, office, laboratory or activity or by some other method, he may adjust such transactions so as to produce a fair and proper allocation of net profits to the Village. If necessary, the Commissioner of Taxation may require the filing of a consolidated return.
(o) A taxpayer who has overpaid the amount of tax due which the Village is entitled under the provision 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 ten dollars ($10.00) shall be collected or refunded.
(Ord. 23-2003. Passed 11-18-03.)