1988 019 Ordinance - Laserfiche WebLink

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175.1306 ADMINISTRATIVE CODE 74 175.1306 PAYMENT TO ACCOMPANY DECLARATION. The declaration of estimated tax to be paid to the Municipality shall be accompanied by a payment of at least one-fourth of the estimated annual tax and at least a similar amount shall be paid on or before the last day of the seventh and tenth months after the beginning of the taxable year, and on or before the last day of the first month of the succeeding year following the taxable year. However, 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. (Ord. 73-41. Passed 11-19-73. ) 175.1307 ANNUAL RETURN. On or before the last day of the fourth 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 the Municipality shall be paid therewith in accordance with the provisions of Section 175.1301. However, any taxpayer may file, on or before the last day of the first month of the year following that for which such declaration or amended declaration was filed, an annual return and pay any balance due at such time in lieu of filing such declaration or an amended declaration, and in lieu of .paying the final quarterly installment based upon a declaration or amended declaration of estimated tax. (Ord. 71-50. Passed 12-20-71. ) 175.1308 EXTENSION OF FILING TIME . The Administrator may extend the time of filing any return required, of making any payment or performing any other act required by this chapter for a period not to exceed six months beyond the original required date. (Ord. 1021. Passed 8-21-67. ) INTEREST AND PENALTIE S 175.1501 INTEREST ON UNPAID TAX. All taxes imposed and all moneys withheld or required to be withheld by employers and all installments of estimated taxes required to be paid under the provisions of this chapter- and, remaining unpaid after they become due, shall bear interest at .the rate of fourteen percent (14%) per annum. (Ord. 87-27. Passed 9-21-87.) 1988 Replacement