(a) Where necessary an amended return shall 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 Section 181.14 and 181.18. 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.
(b) Within three (3) months from the final determination of any Federal Tax liability affecting the taxpayer’s Windham liability, such taxpayer shall make and file an amended Village return showing income subject to the Village 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.
(c) The Administrator is hereby authorized to audit all returns submitted, and, where an error is detected, correct the error and amend the return.
(d) In the event that the Administrator’s audit of any returns, disclosures or other forms results in an amendment of said return, disclosure or other form which discloses that the taxpayer underpaid the amount of tax due or otherwise did not pay or submit all taxes or withholdings which the amended return, disclosure or other form reflects are due, the Administrator is hereby authorized and entitled to assess and collect any withholding at source and/or underpayment of tax by any taxpayer with respect to earnings or net profits, or both. The Administrator may also levy and collect all applicable interest and penalties.
(e) In any circumstance in which the Administrator becomes aware that no return, disclosure or other form has been filed when one is required by this Chapter, that said return, disclosure or other form would have reflected that a tax or other withholding was required to be paid by the taxpayer or employer in question, and that the Administrator can, with reasonable certainty, establish the amount of tax or withholding due to the Village, the Administrator is hereby authorized and entitled to establish that as the amount due and owing, may levy and collect such amounts established as due and owing, and may also levy and collect all applicable interest and penalties.
(Ord. 1455. Passed 12-9-97.)
(Ord. 1455. Passed 12-9-97.)