181.05 RETURN AND PAYMENT OF TAX.

   (a)   Each taxpayer shall, whether or not a tax is due thereon and whether or not taxes have been deducted or withheld from a taxpayer pursuant to Section 181.06, make and file a return on or before April 15 of the year following the effective date of this chapter, and/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 105 days from the end of the fiscal year or other period.
(Ord. 95541. Passed 11-16-77.)

   (b)   The return shall be filed with the Director of Finance on a form or forms furnished by or obtainable upon request from the Director setting forth:

      (1)   The aggregate amounts of salaries, wages, commissions and other compensation earned and/or the 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 the tax;

      (2)   The amount of tax imposed by this chapter on such earnings and profits; and

      (3)   Such other pertinent statements, information returns or other information as the Director may require.

   (c)   The Director of Finance may extend the time for filing of the annual return upon the written 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 Director 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 or interest shall be assessed in those cases in which the return is filed and the final tax paid within the period as extended. (Ord. 65905. Passed 12-30-59.)

   (d)   (1)   The taxpayer making a return shall, at the time of filing thereof, pay to the Director of Finance the amount of taxes shown as due thereon; provided, however; that where any portion of the tax so due has been deducted at the source pursuant to the provisions of Section 181.06, or where any portion of the tax has been paid by the taxpayer pursuant to the provisions of Section 181.07, or where an income tax has been paid to another income taxing authority (not federal), credit for the amount so paid in accordance with Section 181.15 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.
(Ord. 83368. Passed 11-10-71.)

      (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 one dollar ($1.00) shall be collected or refunded.

   (e)   Amended Returns.

      (1)   Where necessary, an amendment 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 181.11 and 181.15. Such amended returns shall be on a form obtainable on request from the Director of Finance. 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 City tax liability, the 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.
(Ord. 65905. Passed 12-30-59.)