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VILLAGE OF MALTA INCOME TAX ORDINANCE (Page 2) |
SECTION 5. RETURN AND PAYMENT OF TAX.
A. Each resident taxpayer, except as herein provided, shall, whether or not a tax be due thereon, make and file a return on or before April 15 of the year following the effective date of this ordinance, and on or before April 15 of each year thereafter. When the return is made for a fiscal year or other period different form the calendar year, the return shall be filed within three and one half (31) months from the end of such fiscal year or period. The commissioner is hereby authorized to 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 Commissioner shall be accepted unless otherwise specified as the return required of any employee whose sole income, subject to tax under this ordinance, is such salary, wages, commissions, or other compensation.
B. The return shall be filed with the Commissioner on a form or forms furnished by or obtainable upon request from such Commissioner setting forth:
1. The aggregate amounts of salaries, wages, commissions and other compensation earned and gross income from business, professions or other activity, less allowable ordinary, reasonable, and necessary expenses incurred in the acquisition of such gross income earned during the preceding year and subject to acquisition of such gross income earned during the preceding year and subject to said tax; and
2. The amount of the tax imposed by this ordinance on such earnings and profits; and
3. Such other pertinent statements, information returns, or other information as the Commissioner may require.
C. The Commissioner may extend the time for filing of the annual return upon the request of the taxpayer for a period of not to exceed six (6) months, or one (1) month beyond any extension requested of or granted by the Internal Revenue Service for the filing of the Federal Income Tax Return. The Commissioner 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 shall be assessed in those cases in which the return is filed and the final tax paid within the period as extended.
D. 1. The taxpayer filing a return shall, at the time of the filing thereof, pay to the commissioner 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 this ordinance, or where any portion of said tax shall have been paid by the taxpayer pursuant to the provisions of Section 7 of this ordinance, or where an income tax has been paid to another municipality, credit for the amount so paid in accordance with Section 15 hereof, 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 this municipality is entitled under the provisions of this 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 no additional taxes or refunds of less than one dollar ($1.00) 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/or limitations contained in Section 11 and 15. Such amended returns shall be on a form obtainable on request from the Commissioner. 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 tax liability to this municipality, such taxpayer shall make and file an amended return showing income subject to the income tax of this municipality 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.
SECTION 6. COLLECTION AT SOURCE.
A. In accordance with Rules and Regulations prescribed by the Commissioner each employer within or doing business within this municipality shall deduct at the time of the payment of such salary, wage, commission or other compensation, the tax of 1% of the gross salaries, wages, commissions or other compensation due by the said employer to said employee and shall, on or before the last day of the month following the close of each calendar quarter make a return and pay to the Commissioner the amount of taxes so deducted. Said returns shall be on 4 form or forms prescribed by or acceptable to the Commissioner and shall be Subject to the Rules and Regulations prescribed therefor by the Commissioner. Such employer shall be liable for the payment of the tax required to deducted and withheld, whether or not such taxes have in fact been withhold.
B. Such employer, in collecting said tax shall be deemed to hold the same, until payment is made by such employer to this municipality, as a Trustee for the benefit of this municipality and any such tax collected by such employer from his employees, shall, until the same is paid to this municipality, be deemed a trust fund in the hands of such employer.
C. On or before January 31 of each year beginning with the year 1977, each employer shall file a withholding return setting forth the names and addresses of all employees from whose compensation the tax was withheld during the preceding calendar year and the amount of tax withheld from his employees and such other information as may be required by the Commissioner. All payments not subject to withholding shall be reported on a form required by the Commissioner.
D. The tax Commissioner, for good cause, may require immediate returns and payments to be submitted to his office.
SECTION 7. DECLARATIONS.
A. Every person who anticipates any taxable income which is not subject to Section 6 hereof, or who engages in any business, profession, enterprise or activity subject to the tax imposed by Section 3 hereof shall file a declaration setting forth such estimated income or the estimated profit or loss from such business activity together with the estimated tax due thereon, if any; provided however, if a person's income is wholly from wages from which the tax will be withheld and remitted to this municipality in accordance with Section 6 hereof, such person need not file a declaration.
B. 1. Such declaration shall be filed on or before April 15 of each year during the life of this ordinance, or within three and one half (3 1/2) months of the date the taxpayer becomes subject to tax for the first time.
2. Those taxpayers reporting on a fiscal year basis shall file a declaration within three and one-half (31) months after the beginning of each fiscal year or period.
C. 1. Such declaration shall be filed upon a form furnished by, or obtainable from, the Commissioner, provided, however, credit shall be taken for. .this municipality's income tax to be withheld from any portion of such income. In accordance with the provisions of Section 15 hereof, credit may be taken for tax to be paid or to be withheld and remitted to another taxing municipality.
2. The original declaration (or any subsequent amendment thereof) may be increased or decreased on or before any subsequent quarterly payment date as provided for herein.
D. Such declaration or estimated tax to be paid this municipality shall be accompanied by a payment of at least one-fourth (1/4) of the estimated annual tax and at least a similar amount shall be paid on or before the last day of the sixth, ninth, and thirteenth months after the beginning of the taxable year. Provided however, that in case an amended declaration has been filed, the unpaid balance shown due thereon shall be paid in equal installments on or before the remaining payment dates.
E. On or before the 15th day of the third month of the year following that for which such declaration or amended declaration was filed, an annual return shall be filed and any balance which may be due this municipality shall be paid therewith in accordance with the provisions of Section 5 hereof.
F. A declaration of estimated tax shall be filed by all Business taxpayers, but individual taxpayers shall not be required to file estimated declarations, and can file said declaration at their option.
SECTION 8. DUTIES OF THE COMMISSIONER.
A. 1. It shall be the duty of the Village Tax Commissioner to receive the tax imposed by this ordinance in the manner prescribed herein from the taxpayers; to keep an accurate record thereof; and to report all monies so received.
2. It shall be the duty of the Commissioner to enforce payment of all taxes owing this municipality, to keep accurate records for a minimum of four (4) years showing the amount due from each taxpayer required to file a declaration and/or to make any return, including taxes withheld, and to show the dates and amounts of payments thereof.
B. Said Commissioner is hereby charged with the enforcement of the provisions of this ordinance, and is hereby empowered to adopt and promulgate and to enforce rules and regulations relating to any matter or thing pertaining to the collection of taxes and the administration and enforcement of the provisions of this ordinance, including provisions for the re-examination and correction of returns.
The Commissioner 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 Commissioner that, due to certain hardship conditions, he is unable to pay the full amount of tax due. Such authorization shall not be granted until proper returns are filed by the taxpayer for all amounts owed by him under the ordinance.
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. In any case where a taxpayer has failed to file a return or has filed a return which does not show the proper amount of tax due, the Commissioner may determine the amount of tax appearing to be due this municipality from the taxpayer and shall send to such taxpayer a written statement showing the amount of tax so determined, together with interest and penalties thereon, if any.
D. Subject to or pursuant to regulations, the Commissioner shall have the power to compromise any interest or penalty, or both, imposed by Section 10 of this Ordinance.
SECTION 9. INVESTIGATIVE POWERS Of THE COMMISSIONER - PENALTY FOR DIVULGING CONFIDENTIAL-INFORMATION.
A. The Commissioner, or any Authorized employee, is hereby authorized to examine the books, papers, records, and federal income tax returns of any employer or of any taxpayer or person subject to, or whom the Commissioner believes is subject to the provisions of this ordinance, for the purpose of verifying the accuracy of any return made, or, if no return was made, to ascertain the tax due under this ordinance. Every such employer, supposed employer, taxpayer or supposed taxpayer is hereby directed and required to furnish upon written request by the Commissioner, or his duly authorized agent or employee, the means, facilities, and opportunity for making such examinations and investigations as are hereby authorized.
B. The commissioner is hereby authorized to order any person presumed to have knowledge of the facts to appear before him and may examine such person, under oath, concerning any income which was or should have been reported for taxation or nay transaction tending to affect such income, and for this purpose may compel the production of books, papers, records and federal income tax returns and the attendance of all persons before him, whether as parties or witnesses, whenever he believes such persons have knowledge of such income or information pertinent to such inquiry.
C. The refusal to produce books, papers, records and federal income tax returns, or the refusal to submit to such examination by any employer or person subject or presumed to be subject to the tax or by any officer, agent or employee of a person subject to the tax or required to withhold tax or the failure of any person to comply with the provisions of this Section or with an order or subpoena of the Commissioner authorized hereby shall be deemed a violation of this ordinance punishable as provided in Section 12 hereof.
D. Any information gained as a result of any returns, investigations, .verifications or hearings before the Commissioner, required by the ordinance or authorized by these Rules and Regulations shall be confidential and no disclosure thereof shall be made except for official purposes or as ordered by Malta Mayors Court or a court of competent jurisdiction. Any person divulging such information shall be guilty of a misdemeanor punishable by a maximum fine of One thousand dollars ($1,000.00) or imprisonment for not more than six (6) months, or both. Each disclosure shall constitute a separate offense.
In addition to the above penalty, any employee of this municipality who violates the provisions of this Section and is found guilty of said violation relative to the disclosure of confidential information shall be guilty of an offense punishable by immediate dismissal. During the time when an employee is charged with a violation of this section and prior to a determination of his guilt, he shall be immediately suspended from all duties and his pay shall be also suspended. Upon exoneration from all guilt he shall be immediately reinstated in his prior position and paid all back pay and allowances which accrued while he was suspended.
E. Every taxpayer shall retain all records necessary to compute his tax liability for a period of four (4) years from the date his return is filed, or the withholding taxes are paid.