Village of Wintersville
Wage Tax Ordinance
Ordinance No. 1995-2

SECTION 5. RETURN AND PAYMENT OF TAX;

A. Each taxpayer, except as herein provided, shall, whether or not a tax be due thereon, make and file a return on or before April 30th of the year following the effective date of this ordinance, and on or before April 30th 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 four (4) months from the end of such fiscal year or period. The Administrator is hereby authorized to provide by regulation that the return of an employer or employers, showing the amount of tax deducted by said employer of employers, from the salaries, wages, commissions, or other compensation of an employee, and paid by him or them to the Administrator 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 Administrator on a form or forms furnished by or obtainable upon request from such Administrator setting forth:

(1) The aggregate amounts of salaries, wages, commissions and other compensation and gross income from business, profession or other activity, less allowable ordinary, reasonable, and necessary expenses incurred in the year and subject to said tax;
(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 Administrator may require.

C. The Administrator 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 extension requested of or granted by the Internal Revenue Service for the filing of the Federal Income Tax Return. The Administrator may require a tentative return, accompanied by a 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 of extension.

D. The taxpayer making return shall, at the time of 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 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 thereof, 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.

A taxpayer who has overpaid the amount of tax to which the Village of Wintersville is entitled under the provisions of this ordinance may have such overpayment applied against any subsequent liability thereunder 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 $1.00 shall be collected or refunded.

D. 1. AMENDED RETURNS: Where necessary and amended return must be filed in order to report additional income tax due, or claim a refund of tax overpaid, subject to the requirements and/or limit actions in Section 11 and 15. Such amended returns shall be on a form obtained on request from the Administrator. A taxpayer may not change the method of accounting or apportionment of net profit after the due date for filing the original return.

E. 1. AMENDED RETURNS: Where necessary an amended return must be filed in order to report additional income tax due, or claim a refund of tax overpaid, subject to the requirements and/ or limit actions in Section 11 and 15. Such amended returns shall be on a form obtained on request from the Administrator. A taxpayer may not change the method of accounting or apportionment of net profit after the due date for filing the original return.

E. 2. Within three (3) months from the final determination of any federal tax liability affecting The taxpayer's tax liability to the Village of Wintersville, such taxpayer shall make and file an amended return showing income subject to the income tax of the Village of Wintersville 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.