(a) Each taxpayer, except as herein provided, shall, whether or not a tax is due thereon, make and file a return on or before April 15 of the year following the effective date of this chapter (Ordinance 2147, passed November 2, 1971) 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 within four months 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 such employer or employers from the salaries, wages, commissions or other compensation of an employee, and paid by him or them to the Administrator shall be accepted as the return required of any employee whose sole income subject to tax under this chapter is such salary, wages, commissions or other compensation. Retirees having no income considered taxable for Municipal income tax purposes may file with the Administrator a written request for exemption from the annual filing requirement, and shall be exempt if the request is granted by the Administrator. Such exemption shall be in effect until such time as the retiree receives income taxable for Municipal income tax purposes, at which time the retiree shall be required to comply with all applicable provisions of this chapter.
(b) The return shall be filed with the Administrator on a form or forms furnished by or obtainable upon request from such Administrator, or on a generic form, if the generic form, when completed and filed, contains all the information required to be submitted with the City's prescribed return and, if the taxpayer or return preparer filing the generic form otherwise complies with the tax code governing the filing of returns. The return shall set forth:
(1) The aggregate amounts of salaries, wages, commissions and other compensation earned and gross income from a business, profession or other activity, less allowable expenses incurred in the acquisition of such gross income earned during the preceding year and subject to such tax;
(2) The amount of the tax imposed by this chapter on such earnings and profits;
(3) Such other pertinent statements, information returns or other information as the 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 provision of this chapter;
(4) Any estimated payments or credits to which the taxpayer may be entitled under the provisions of this chapter;
(5) Rounding to the nearest dollar is permitted.
(c) A husband and wife may elect to file a joint return. The return shall remain joined for every tax year following the election. In the event of divorce, notification of the divorce must be given to the Administrator and separate returns shall be filed.
(d) The City income tax return shall be deemed filed when postmarked by the United States Postal Service or on the date delivered without mailing to the Willard Tax Office.
(e) 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 15 days after notification by the Administrator, or his or her authorized representative, to file the items required by this division (e).
(f) Payments received for taxes due shall be allocated first to penalties due, then to interest due and then to tax due.
(g) 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 six months, or one month beyond any extension requested of or granted by the Internal Revenue Service for the filing of the 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.
(1) Any taxpayer that has requested an extension for filing a Federal income tax return may request an extension for the filing of the City income tax return for the same taxable year by filing a copy of the taxpayer's Federal extension request for such taxable year with the Administrator. Any taxpayer not required to file a Federal income tax return may make a written request for an extension to file a City income tax return.
(2) The granting of an extension of the due date for filing a City income tax return does not extend the due date for payment of the tax; hence, penalty and interest shall be applied to any unpaid City income tax during the period of extension at the rates and in the amounts set out by this chapter.
(3) The Administrator may deny a taxpayer's request for an extension of the due date to file the city income tax return if the taxpayer:
A. Fails to timely file the request. In order for an extension request to be considered timely the request must be received on or before April 15 of the year following the request for extension;
B. Fails to file a copy of the Federal extension request, if applicable;
C. Owes the City any delinquent income tax, penalty, interest or other charge for the late payment or nonpayment of City income tax; or
D. Has failed to file any required City income tax return, report, or other related document for a prior taxable year.
(h) Payment with Returns.
(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; however, where any portion of the tax so due has been deducted at the source pursuant to the provisions of Section 197.06, or where any portion of such tax has been paid by the taxpayer pursuant to the provisions of Section 197.07, or where an income tax has been paid to another municipality and credit for the amount so paid is due the taxpayer in accordance with Section 197.15, such sums 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.
(2) A taxpayer who has overpaid the amount of tax to which the City is entitled under the provisions 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 three dollars ($3.00) shall be collected or refunded.
(i) 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 Sections 197.11 and 197.15. Such amended returns shall be on a form obtainable on 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.
(2) Within three months from the final determination of any Federal tax liability affecting the taxpayer's Willard tax liability, such taxpayer shall make and file an amended Willard return showing income subject to the Willard 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.
(Ord. 2147. Passed 11-2-71; Ord. 5271. Passed 5-5-08; Ord. 5605. Passed 11-12-15.)