A . Requirement of Filing

1. A declaration of estimated tax shall be filed by every taxpayer who may reasonably be expected to have taxable income, in excess of five thousand dollars ($5,000.00), the tax on which is not or will not be withheld by an employer or employers. Where required such declaration shall be filed within four (4) months after the beginning of the tax year.

2. A taxpayer's final return for the preceding year may be used as the basis for computing his declaration of estimated tax for the current year. In the event a taxpayer has not previously been required to file a return, a declaration of estimated tax on anticipated income shall be filed in good faith. A declaration based on 80% or more of the taxpayer's total federal income for the immediate preceding calendar year shall be considered as a declaration filed in good faith.

B. Date of Filing.

1. Any person or other entity conducting a business within the City of Massillon or whose taxable income is not subject to the provisions of Article VI shall file a declaration of tax liability for the current year on or before April 30, excepting that those entities whose accounting period is other than on a calendar year shall file such declaration within four (4) months after the beginning of such taxable period.

C. Form for Filing and Dates of Payments

1. Such declaration shall be filed upon a form furnished by or obtainable from the Administrator. Credit shall be taken in said declaration for Massillon tax to be withheld from any portion of such income and for income taxes to be paid to another taxing municipality for which credit is allowed against the Massillon tax under Section 15 of the Ordinance.

2. The estimated tax may be paid in full with the declaration or in equal installments on or before the last day of the fourth, sixth, ninth and twelfth month after the beginning of the tax year. The declaration must be accompanied by at least one-fourth (1/4) of the estimated tax shown due thereon.

3. The original estimate of tax liability or any subsequent amendment thereof may be increased or decreased by filing an amended declaration on or before any quarterly payment date. Such amendment may be made on the regular declaration form or on the back of any quarterly notice form (Q-1).

D. Amended Declaration

1. Amended declarations must be filed on or before the last day of the month following the close of the Taxpayer's Tax year. If it appears at that time the original declaration made for such Fiscal Year underestimated the Taxpayer's income by 20% or more, a payment, which together with prior payments is sufficient to pay Taxpayer's entire estimated liability, shall be made. If upon the filing of the return required by Section 5 of the Ordinance appears that the taxpayer did not pay 80% of his tax liability, as shown on said return, on or before the last day of the twelfth month after the beginning of the tax year, the difference between 80% of said Taxpayer's tax liability and the amount of estimated tax he actually paid on or before said date shall be subject to the interest and penalty provisions of Section 10 of the Ordinance. (8/91)

2. In the event an amended declaration has been filed, the unpaid balance shown due thereon shall be paid in equal installments over the remaining payment dates.

E. Final Returns Required

1. The filing of a declaration does not relieve the Taxpayer of the necessity of filing a final return even though there is no change in the declared tax liability. A final return must be filed to obtain a refund of any overpayment of over five dollars ($5.00).

DUTIES OF THE TAX ADMINISTRATOR

A. Collection of Tax and Retention of Records

1. It shall be the duty of the Administrator to collect and receive the tax imposed by this Ordinance in the manner prescribed therein, and to keep an accurate record thereof, and to report all moneys so received.

2. It shall be the duty of the Administrator to enforce payment of all taxes owing the Municipality, to keep accurate records for a minimum of five (5) years showing the amount due from each Taxpayer required to file a declaration or make any return, including taxes withheld, and to show the dates and amounts of payments thereof.

B. Enforcement Provisions

1. The Administrator is charged with the administration and enforcement of the provisions of the Ordinance and is, subject to the approval of the Board of Review, empowered to adopt, promulgate, and enforce rules and regulations relating to any matter or thing pertaining to the administration and enforcement of the Ordinance. The Administrator has the authority to correct or adjust any return submitted, when a correction or adjustment is necessary to accomplish the intent of the Ordinance.

2. Any Taxpayer or Employer desiring a special ruling on any matter pertaining to the Ordinance or these Rules and Regulations, should submit to the Administrator in writing all the facts pertinent to the matter on which the ruling is sought.

3. These regulations, together with all amendments and supplements hereto and all changes herein, will be on file at the office of the Administrator and will be open to public inspection.

4. The Administrator is authorized to arrange for the payment of unpaid taxes, interest and penalties on a schedule of installment payments, when the Taxpayer has proved to the Administrator that, due to certain hardship conditions, he is unable to pay the full amount of the tax due. Such authorization shall not be granted until the proper returns are filed by the Taxpayer for all amounts owed by him under the Ordinance.

5. Failure to make any deferred payment when due, shall cause the total unpaid amount, including penalty and interest, to become payable on demand and the provisions of Section 11 and 12 of the Ordinance shall apply.

C. Estimation of Tax by Tax Administrator

1. Whenever the Administrator has been unable to secure information from the Taxpayer as to his Taxable Income for any year, he may determine the amount of tax appearing to be due and assess the Taxpayer upon the basis of such determination, together with interest and penalties as prescribed in Section 10 of the Ordinance.

2. Such determination of tax may be adjusted upon submission by the Taxpayer of actual records from which his tax may be computed.

D. Compromise Authority

1. Subject to policies laid down by the Board of Review, the Administrator is authorized to compromise any assessments of interest and penalties.