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he shall make such allocation as he deems appropriate to produce a fair and proper allocation of net profits to the City. (Ord. 71 -10. Passed 11- 1 -10.) 128.1105 AMENDED RETURNS. (a) Where necessary, an amended return must be filed in order to report addi- tional income and pay any additional tax due, or claim a refund of tax overpaid, subject to the requirements, limitations, or both, contained in Sections 128.1701, 128.1702, 128.1703 and 128.1902. Such amended return shall be on a form obtainable on request from the Administrator. A taxpayer may not change the method of accounting (that is, cash or accrual) or apportionment of net profit after the due date for filing the original return. (b) Within three months from the final determination of any federal tax liability affecting the taxpayer's City tax liability, such taxpayer shall make and file an amended City return showing income subject to the City tax based upon such fi- nal determination of federal tax liability and pay any additional tax shown due thereon or make claim for refund of any overpayment. (Ord. 71 -10. Passed 11- 1-10.) 128.1106 BUSINESS LOSSES. Each taxpayer may offset business losses against business net profits from any business conducted in the Municipality or in any Municipality that does not levy an in- come tax on net profits therefrom. However, a loss from the operation of a business may not be used to offset the income on a taxpayer's W -2 and/or 1099 forms. (Ord. 71 -10. Passed 11- 1 -10.) 128.1107 REPORTING A NET LOSS. Any business, profession, association or corporation reporting a net loss is sub- ject to the filing requirements of this chapter. (Ord. 71 -10. Passed 11- 1 -10.) PAYMENT OF TAX 128.1301PAYMENT OF TAX ON FILING OF RETURNS. (a) The taxpayer making a return shall, at the time of filing thereof, pay to the Administrator the amount of taxes shown as due thereon provided, however, that: (1) Where any portion of the tax so due has been deducted at the source pursu- ant to the provisions of Section 128.1302 or, (2) Where any portion of the tax has been paid by the taxpayer pursuant to the provisions of Section 128.1303 or, (3) Where an income tax has been paid on the same income to another munici- pality, credit for the amount so deducted or paid, or credit to the extent provided for in Section 1 28.1902, 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 the return. (b) A taxpayer who has overpaid the amount of tax to which the City is entitled under the provisions of this chapter 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 addition- al taxes or refunds of less than five dollars ($5.00) shall be collected or refund- ed. (c) If any employer which is liable for tax obligations imposed by this chapter undergoes a fundamental change, then the employer and its manager shall be li- able for taxes due up to the date of the fundamental change. Taxes and final tax returns shall be due immediately after the fundamental change. Any successor employer shall withhold fiom any purchase price that the successor owes to the predecessor an amount sufficient to pay all unpaid taxes, interest and penalty which the predecessor employer owes pursuant to this chapter. The successor 11