(a) Every natural person of age eighteen (18) or older, and every other person, who resides, works or operates a business in whole or in part, for any part of a tax year, within the Village, shall, whether or not a tax is due thereon and regardless of whether such person is subject to income tax withholding, make and file a return on or before April 15 of the year following the effective date of this Chapter, 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 calender year, the return shall be filed within three and one-half (3 ½) months from the end of such fiscal year or period. A fiscal year will be recognized only if it has been or may be recognized as such by the Director of Internal Revenue for the purpose of Federal Income Tax.
Any person who receives both compensation for services performed for an employer, in whatsoever form, and in addition receives income from any business activity or occupation not subject to withholding under this Chapter, must file both a declaration and a final return.
(Ord. 1455. Passed 12-9-97.)
(b) The return shall be filed with the Administrator on a form or forms furnished by or obtained, upon request, from such Administrator setting forth:
(1) The aggregate amounts of salaries, wages, commissions, bonuses, incentive payments and other compensation paid and gross income from 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; and
(3) The front page of the filers Federal 1040 return and all Federal Schedules C and E.
(4) Such other pertinent statements, information returns or other information as the Administrator may require.
(5) In a form satisfactory to the Administrator, there shall be submitted with each return filed by a taxpayer subject to the Federal Income Tax, a reconciliation between the amount of income shown in the return filed with the Administrator and the business income reported to the Federal Internal Revenue Department.
(6) If, as a result of a change in business income as determined by the Federal Internal Revenue Department or by a Judicial decision, an additional amount will result as owing to the Village, a report of such change shall be filed with the taxpayer within thirty (30) days after receipt of the final notice of such change from the Federal Authorities or after final decision of the Court adjudicating any such Federal Income Tax liability.
(Ord. 2012-8. Passed 4-26-12.)
(c) The Administrator may extend the time for filing of the annual return upon the request of the filer for a period not to exceed six (6) months, or one (1) 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. No penalty shall be assessed in those cases in which the return is filed and the final tax paid within the period as extended.
(d) (1) The person making a return, shall at the time of the filing thereof, pay to the Administrator the amount of tax shown as due thereon; provided, however, 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 shall have been paid by the taxpayer pursuant to the provisions of Section 181.10, or where the income tax has been paid to another municipality, credit for the amount so paid in accordance with and pursuant to Sections 181.09, 181.10 and 181.18, 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 person who has overpaid the amount of tax to which the Village 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 one dollar ($1.00) shall be collected or refunded.
(Ord. 1455. Passed 12-9-97.)
(e) All employers, businesses, contractors or subcontractors who do work in the Village of Windham shall register with the Income Tax Department of the Village of Windham and shall present thereto a list of all employees, subcontractors, contractors or others who may do work for them whose profits, wages or earnings are not presently subject to withholding of the Village of Windham Income Tax. Further, all employers, businesses, contractors or subcontractors have a continuing duty to notify the Village of Windham Income Tax Department of any additional employees, subcontractors, contractors or others when such new employee, subcontractor, contractor or other are hired or contracted with or by such employer, business, contractor or subcontractors thereof. (Ord. 2009-13. Passed 5-27-09.)
(f) Tax Registration Requirements For All Contracted Work Within the Village.
(1) All contractors involved in any project within the incorporated Village limits, whether general contractor, subcontractor or other, must be identified and registered with the Village of Windham Tax Department. Such registration shall be required before any permit from the Housing, Planning and Zoning Office will be issued for the project. The general contractor, or owner if self-contracted, is responsible for notifying any additional contractors brought into the project after the start of the project that income tax registration is required.
(2) In the event that an unregistered contractor is discovered performing work within the Village of Windham’s limits, the Village of Windham Income Tax Department, the Village Administrator, the Water Superintendent, the Wastewater Superintendent, any member of the Municipal Police Department, the Building Inspector, the Zoning Inspector, the Mayor, and any member of Council, shall have the authority to stop work on the project until such time as contractor or contractors are in registration compliance. The Village of Windham Income Tax Department shall also have the authority to stop any project where the contractor or contractors are registered but one or more is delinquent in filing Village Income Tax or paying Village Income Tax to the Village of Windham.
(3) All contractors, including the owner if the project was self-contracted, shall provide a listing of any and all contractors or subcontractors who worked with or for them, classified by tax year, within the Village of Windham’s limits. Such list shall be included with the annual income tax return of the contractor or owner. (Ord. 2010-3. Passed 4-28-10.)