ARTICLE IV

EFFECTIVE PERIOD OF TAX

A. The tax imposed by the Ordinance is levied, collected and paid with respect to all income and net profits, subject to the tax, earned after January 1, 1987 and to run for an indefinite period of time. The provisions hereof shall not be considered to repeal, invalidate, or impair the effective provisions of previous local income tax enactments of this Municipality or the duties and accrual obligations arising thereunder.


ARTICLE V


RETURN AND PAYMENT OF THE TAX

A. Date and Requirement for Filing:

1. On or before April 30th of each year during the life of this Ordinance, every Person subject to the provisions of Section 3, paragraph A-1 to A-9, inclusive, of the Ordinance shall, except as hereinafter provided, make and file with the Administrator a return on a form prescribed by and obtainable upon request from the Administrator, whether or not a tax be due.

2. A taxpayer on a fiscal year accounting basis for federal income tax purposes shall file his return within four (4) months from the end of such fiscal year or period.

3. The Administrator may provide by regulation that the return of an employer or employers showing the amount of tax deducted by said employer or employers from the salaries, wages, commissions or other compensation of an employee, and paid by him or them to the Administrator, may be accepted as the return required of any employee whose sole income, subject to tax under this chapter is such salary, wages, commissions or other compensation.

4. The Return shall be accompanied by payment of any taxes due thereon.

5. Every Person subject to the provisions of Section 3 or the Ordinance shall, except as herein after provided, file a return setting forth the aggregate amount of salaries, wages, commissions and other personal service compensation, Net Profits from Business or other activities, including the rental from use of
real and personal property, and other Income taxable under the Ordinance received for the period covered by the return and such other pertinent facts and information in detail as the Administrator require.

6. Any Taxpayer having income, wages, or other compensation for which a return must be filed, and also having Net Profits from a Business, is required to file only one return.

7. Trustees are required to file returns on the trusts and give the name and address of the beneficiaries, even though the latter individually pays the tax.

8. Except as provided for therein, the tax is on the partnership or Association as an entity, whether Resident or Non-Resident, and a return is required disclosing the Net Profits allocable to the Municipality and the tax paid thereon. However, any Resident partner or Resident member of an unincorporated entity is required to make a return and pay the tax in accordance with Article III-A3b.2 of these regulations.

9. A husband and wife may file a joint return either when engaged in the same or separate businesses, but may not deduct


10. Executors and administrators are liable for the payment of any taxes due by a deceased from an estate of said deceased.

B. Information Required and Reconciliation With Federal Returns

1. In returns filed hereunder, there shall be set forth the aggregate amount of salaries, wages, bonuses, incentive payments, commissions, fees and other compensation subject to the tax earned from each Employer, taxable Net Profits, and other pertinent information as the Administrator may require.

2. Where figures of total income, deductions, and Net Profits are included, as shown by a Federal return, any items of income which are not subject to Massillon tax and unallowable expenses shall be eliminated in determining net income subject to Massillon tax. The fact that any Taxpayer is not required to file a Federal tax return does not relieve him from filing a Massillon tax return.

3. If a change in Federal income tax liability, made by the Federal Internal Revenue Service or by a judicial decision, results in an additional amount of tax payable to this Municipality, a report of such change shall be filed by the Taxpayer within three (3) months after receipt of the final notice from the Federal Internal Revenue Service or final Court decision. (See Article X-C-2

4. If a change in Federal income tax liability results in a reduction of taxes owed and paid to this Municipality, a claim for refund shall be filed with the Administrator as prescribed in Section 11 of the Ordinance and Article XI-B of these regulations.

C. Extensions

1. Upon written request of the Taxpayer, made on or before the date for filing the return and for good cause shown, the administrator may extend the time for filing of the annual return for a period not to exceed six (6) months, or one (1) month beyond any extension request granted by the Internal Revenue Service for the filing of the Federal income tax return. Such extensions may only be granted upon receipt of an application for extension on forms provided by the administrator or copy of the approved application for extension granted to the taxpayer by the Internal Revenue Service. Such extension request must be accompanied by the payment of at least eighty percent (80%) of the amount of estimated tax shown to be due thereon. If the estimated tax is not paid at this time, said tax will be subject to interest and penalty from the date it was normally due as provided in Section 10 of this Ordinance. If the final return is filed and the balance of the tax due thereon is paid within the period as extended, no interest or penalty shall be assessed.

2. Information returns, schedules and statements needed to support tax returns are to be filed within the time limits set forth for filing the tax returns.

D. Payment with Return

1. The Taxpayer making a return shall, at the time of the filing thereof, pay to the Administrator the amount of taxes 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 6 of the Ordinance, or where any portion of said tax shall have been paid by the Taxpayer pursuant to the provisions of Section 7 of the Ordinance, or where an income tax has been paid to another municipality, credit for the amount so paid in accordance with Section 15 of the Ordinance 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 said return.

2. A Taxpayer who has overpaid the amount of tax to which the Municipality is entitled under the provisions of the Ordinance 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 five dollars ($5.00) shall be collected or refunded.

E. Amended Returns

1. Where necessary an amended 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 limitations contained in Sections 11 and 12 of the Ordinance. Such amended return 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.

2. Within three (3) months from the final determination of any Federal tax liability affecting the Taxpayer's Municipal tax liability, such Taxpayer shall make and file an amended Municipal return showing income subject to the Municipal 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.