(a) Each city resident and each person who engages in business or other activity or whose qualifying wage, commission, other compensation and other taxable income earned and received 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. For tax years beginning after 2007, the filing date for filing on a calendar year basis shall not be required to be filed on any date before the filing date for the corresponding tax reporting period as prescribed for such a taxpayer under the Internal Revenue Code. 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 from the end of such fiscal year or period.
(Ord. 89-30, passed 6-8-1989; Am. Ord. 04-33, passed 8-12-2004)
(b) The return shall be filed with the Accounts Receivable Division on a generic form or forms furnished by or obtainable upon request from the Accounts Receivable Division setting forth:
(1) The aggregate amounts of taxable income received by him or her earned during the preceding year and subject to such tax;
(2) The amounts of the tax imposed by this chapter on such taxable income; and
(3) Such other pertinent statements, information returns or other information as the Administrator may require.
(c) The Administrator may extend the time for filing of the annual return upon the request of the taxpayer and receipt of the federal extension to the last day of the month following the month to which the due date of the federal return has been extended. Extension requests must be accompanied by payment of estimated tax liability to avoid non-payment penalty and/or interest.
(Am. Ord. 06-65, passed 10-26-2006)
(d) (1) The taxpayer making a return shall, at the time of the filing thereof, pay to the Accounts Receivable Division the amount of taxes shown as due thereon, provided, however, that credit shall be allowed for:
A. Any portion of the tax so due which shall have been deducted at the source pursuant to the provisions of § 880.04;
B. Any portion of such tax which shall have been paid by the taxpayer pursuant to the provisions of § 880.07; and
C. Credit to the extent allowed by § 880.15 for tax paid to another municipality.
(2) Subject to the limitations contained in § 880.11, any 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 or her election indicated on the return, such overpayment (or part thereof) shall be refunded.
(e) (1) 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 § 880.11. Such amended returns shall be on a generic form or form obtainable from the Accounts Receivable Division. A taxpayer may not change the method of accounting or apportionment of taxable income after the due date for filing the original return without the approval of the Administrator.
(2) Within three months from the final determination of any federal tax liability affecting the taxpayer’s city tax liability, such taxpayer shall make and file an amended city return showing income subject to the city 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.
(f) 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 deemed to be a violation of this chapter.
(Ord. 82-6, passed 2-11-1982; Am. Ord. 04-33, passed 8-12-2004; Am. Ord. 08-65, passed 9-25-2008)