§ 907.

PAYMENTS, RETURNS, INSTALLMENT PAYMENTS AND EXTENSIONS

a.

Payments, returns, installment payments and extensions for persons subject to this Article shall be as prescribed in the common administrative provisions set forth in Article 6.

b.

For tax years commencing after December 31, 2013, a combined group as described in Section 956.3 of Article 12-A-1 must file a single payroll expense tax return; the combined group must choose a single person to file the return on its behalf. Each person within the combined group engaging in business in the City must provide a power of attorney to the person filing the return, authorizing the person filing the return to file said return and to act on behalf of each person with respect to payments, refunds, audits, resolutions, and any other items related to the tax liability reflected in the return. The power of attorney shall be substantially in a form prescribed or approved by the Tax Collector. Each return filed by a combined group constitutes a combined return under this Article and Article 6. The person tiling any combined return shall pay the tax liability reflected on the return and any liability determined on audit at the time and in the manner set forth for returns and liabilities in Article 6. The payroll expense tax liability of each person within a combined group, including any applicable exemptions or exclusions, shall be computed as if that person was filing its own separate return. The total liability on the combined return shall be the sum of the liabilities of each person within the combined group.

History

(Ord. 275-70, App. 9/2/70; amended by Ord. 118-80, App. 3/28/80; Ord. 395-84, App. 9/20/84; Ord. 357-88, App. 8/4/88; Ord. 273-93, App. 8/25/93; Ord. 26-04, File No. 031990, App. 2/19/2004; Ord. 271-13, File No. 131031, App. 11/27/2013, Eff. 12/27/2013, Oper. 1/1/2014)

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