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sactions with such divisiott, branch, factory, office, laboratory or activity <br />or by some other method, he shall make such allocation as he deems appropriate <br />to produce a fair and proper allocation of net profits to the Village of Mayfield. <br />Sec. 111.1105 Amended Returns <br />(1) Where necessary, an amended return must be filed in order to <br />report additional income and pay any additional tax due, or claim a refund of <br />tax overpaid, subject to the requirements, limitations, or both, contained in <br />Sections 111.1701, 111.0702 and 111.0303 and Sections 111.1901, 111.1902 <br />and 111.1903 hereof, Such amended return shall be on a form obtainable on <br />request from the Aaministrator, p taxpayer may not chattge the method of accounting <br />or apportionment oE net profits after the due date for filing the origittal return. <br />(2) Withitt three (3) Months fran the final determination of any <br />federal tax liability affecting the taxpayer's Village of Mayfield tax liability, <br />such taxpayer shall make and file an amended Village of Mayfield returtt showing <br />income subject to the 4illage of Mayfield*s tax based upon such final determination <br />of federal tax liability, and pay any additional tax shown due thereon or make <br />claim for refund of any overpayment. <br />CHAPTER 13 <br />PAYMENT.OF TAX <br />Sec. 111.1301 Payment of Tax on Filing of Return <br />(1) The taxpayer making a return shall, at the time of the filing <br />thereof, pay to the Administrator the amount oE taxes shown as due thereon; <br />provided, however, that where any portion of the tax so due shall have been <br />deducted at the source pnrsuant to the provisiotts of Section 111.1302 hereof, <br />or where any portion of said tax shall have been paid by the taxpayer pursuant <br />to the provisions of Section 111.1303 hereof, or where an income tax has been <br />paid to another municipality, credit for the amount so paid in accordance with <br />Section 111.1901 or 111.1902 hereof, shall be deducted from the amount shocan to <br />be due and only the balance, if any, shall be due and payable at the time of filing <br />said return. <br />(Z) A taxpayer who has overpaid the amount of tax to which the <br />Village of Mayfield is entitled under the provisions of this ordinance may have <br />such overpayment applied against any subsequent liability hereunder or, at his <br />election indicated on the return, such overpayment ( or part thereof) shall be <br />refunded, provided that no additional taxes or refunds of leas than One Dollar <br />($1.00) shall be collected or refunded. _ <br />Sec. 111.1302 Collection at Source. <br />(a) In accordance with Rules and Regulations prescribed by the <br />Administrator, each employer within or doing business within the Village of <br />Mayfield shall deduct at the time of the payment of such salary, wage, commission <br />or other compensation, the tax of one-half of one percent (1/2%) per annum of <br />the gross salaries, wages, commissions or other compensatiott due bq the said <br />employer to said employee and shall, on or before the last day of the month <br />10.