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.
