|
(A) |
|
|
Acceptable Forms |
Section 5 Return & Payment of Tax-B,C |
|
Adjusted Federal Taxable Income |
Section 1 Definitions |
|
Age Exemption from filing |
Section 5 Return & Payment of Tax-H |
|
Alimony |
Section 4 Exemptions-6 |
|
Allocation of Funds |
Section 15 |
|
Amended Return |
Section 5 Return & Payment of Tax-F1 |
|
Amended Return - Requirement |
Section 5 Return & Payment of Tax-F2 |
|
Amended Returns-Penalty & Interest |
Section 11-Interest and Penalties-C |
|
Appeal Procedures |
Section 14-Board of Review-D,E |
|
Appearing as requested - Failure to |
Section 13-Violation-A6 |
|
Applicability of the Ordinance |
Section 16 |
|
Association |
Section 1 Definitions |
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(B) |
|
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Bad Check Penalty |
Section 13-Violation-E |
|
Balance Due- Penalty |
Section 11-Interest and Penalties-B1 |
|
Board of Review |
Section 14 |
|
Board of Review - Appeal Procedure |
Section 14-Board of Review-D,E |
|
Board of Review - Consist of |
Section 14-Board of Review-A |
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Board of Review - definition |
Section 1 Definitions |
|
Board of Review – Hearing |
Section 14-Board of Review-C |
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Business |
Section 1 Definitions |
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(C) |
|
|
Cancellation of indebtedness |
Section 4 Exemptions-9 |
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Capital gains |
Section 1 Definitions - Net Profits |
|
Certificate of Registration |
Section 6 Collection at Source-D |
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Charitable, Religious & Other non profit Organizations |
Section 4 Exemptions-3,4,5 |
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Check - Bad Check Penalty |
Section 13-Violation-E |
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Child Support |
Section 4 Exemptions-6 |
|
Clerk-Treasurer-Duties of |
Section 9 |
|
Clerk-Treasurer-Investigative Powers |
Section 10 |
|
Collection at Source |
Section 6 |
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Collection of Unpaid Taxes-Limitations & Restrictions |
Section 12-A |
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College Student (Full Time) |
Section 4 Exemptions-12 |
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College Student (Full Time) Exemption from Filing |
Section 5 Return & Payment of Tax-I |
|
Commissions |
Section 1 Definitions – Income |
|
Confidential Information-Penalty for Divulging |
Section 10-E |
|
Conflicts |
Section 20 |
|
Consolidated Returns |
Section 2 Imposition of Tax-D |
|
Construction In the Village -Requirements |
Section 6 Collection at Source-D |
|
Contractor Requirements - Certificate of Registration |
Section 6 Collection at Source-D |
|
Corporation-Officer or Employee Responsibility for Filing |
Section 12-B |
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Corporation-Officer or Employee Responsibility for Making
Payments |
Section 12-B |
|
Corporations - Definitions |
Section 1 Definitions |
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Corporations - Imposition of Tax |
Section 2 Imposition of Tax-A7 |
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Credit for Tax Paid to Other Municipalities |
Section 7 |
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(D)
|
|
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Declaration-Failure to Make/File |
Section 13-Violation-A1 |
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Declaration-of Estimated Taxes |
Section 8 |
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Declaration-of Estimated Taxes-Adjustments to |
Section 8 Declarations-C |
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Declaration-of Estimated Taxes-Filing |
Section 8 Declarations-B1 |
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Declaration-of Estimated Taxes-Filing-Fiscal Year Basis |
Section 8 Declarations-B2 |
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Declaration-of Estimated Taxes-Payment Due Dates-Corporations |
Section 8 Declarations-E |
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Declaration-of Estimated Taxes-Payment Due Dates-Fiscal Year |
Section 8 Declarations-E |
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Declaration-of Estimated Taxes-Payment Due Dates-Individuals |
Section 8 Declarations-D |
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Declaration-of Estimated Taxes-Requirement for |
Section 8 Declarations-A |
|
Definitions |
Section 1 |
|
Disability Benefits |
Section 4 Exemptions-2 |
|
Dividends |
Section 4 Exemptions-15 |
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Domicile |
Section 1 Definitions |
|
Duties of the Clerk-Treasurer |
Section 9 |
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(E) |
|
|
Effective Date |
Section 3 |
|
Effective Period of the Ordinance |
Section 18 |
|
Employee |
Section 1 Definitions |
|
Employer |
Section 1 Definitions |
|
Estimated Taxes |
See Declarations of Estimated Taxes |
|
Estimates - Late Payment – Interest |
Section 11-Interest and Penalties-B3 |
|
Estimates - Late Payment – Penalty |
Section 11-Interest and Penalties-B3 |
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Estimates - Not Declaring and/or Paying Penalty |
Section 11-Interest and Penalties-B3 |
|
Examination of Books or Records - Failure to allow |
Section 13-Violation-A5 |
|
Exemption |
Section 4 |
|
Exemption from filing a Return-Age |
Section 5 Return & Payment of Tax-H |
|
Exemption from filing a Return-Collage Student |
Section 5 Return & Payment of Tax-I |
|
Exemption from filing a Return-Permanent Disability |
Section 5 Return & Payment of Tax-G |
|
Exemption from filing a Return-Retirees |
Section 5 Return & Payment of Tax-G |
|
Extensions |
Section 5 Return & Payment of Tax-D |
|
(F) |
|
|
Failure to File Return |
Section 13-Violation-A1 |
|
Failure to File Timely Return |
Section 13-Violation-D |
|
Failure to Make Declaration |
Section 13-Violation-A1 |
|
Filing Requirement |
Section 5 Return & Payment of Tax-A |
|
Filing Requirement-Net Loss |
Section 5 Return & Payment of Tax-J |
|
Fiscal Year |
Section 1 Definitions |
|
Form Requirements |
Section 5 Return & Payment of Tax-B1-2 |
|
Forms |
Section 5 Return & Payment of Tax-B,C |
|
Full-time College Students |
Section 4 Exemptions-12 |
|
Full-time College Students Exemption from Filing |
Section 5 Return & Payment of Tax-I |
|
(G) |
|
|
Gains from Involuntary conversions |
Section 4 Exemptions-9 |
|
Gambling |
Section 2 Imposition of Tax- A1 |
|
Generic Forms-Definition |
Section 1 Definitions |
|
Generic Forms-Requirements |
Section 5 Return & Payment of Tax-B,C |
|
Gross Receipts |
Section 1 Definitions |
|
Guard Pay |
Section 4 Exemptions-1 |
|
(I) |
|
|
Imposition of Tax |
Section 2 |
|
Income |
Section 1 Definitions |
|
Income which taxation prohibited by Federal Government |
Section 4 Exemptions-14 |
|
Income which taxation prohibited by State |
Section 4 Exemptions-15 |
|
Information Requested - Failure to Disclose |
Section 13-Violation-A7 |
|
Insurance Proceeds |
Section 4 Exemptions-7 |
|
Interest |
Section 4 Exemptions-15 |
|
Interest and Penalties |
Section 11 |
|
Interest on Federal Obligations |
Section 4 Exemptions-9 |
|
Interest on Late Payment of Estimates |
Section 11-Interest and Penalties-B3 |
|
Interest on Unpaid Balances |
Section 11-Interest and Penalties-A |
|
Investigative Powers of The Clerk-Treasurer |
Section 10 |
|
(L) |
|
|
Landlords – Definition |
Section 19A |
|
Landlords – Duties |
Section 19 |
|
Landlords – Penalty for not Responding |
Section 19D |
|
Landlords – Reporting Procedure |
Section 19B-C |
|
Loss Carry Forward |
Section 2 Imposition of Tax-A10 |
|
Lottery |
Section 2 Imposition of Tax- A1 |
|
(M) |
|
|
Military Pay |
Section 4 Exemptions-1 |
|
(N) |
|
|
National Guard Pay |
Section 4 Exemptions-1 |
|
Net Loss – Filing Requirement |
Section 5 Return & Payment of Tax-J |
|
Net Profits |
Section 1 Definitions |
|
Net Profits-Allocation |
Section 2 Imposition of Tax-A8,B,C |
|
Non-qualified Deferred Compensation plans (NDCP) |
Section 12 C1-3 |
|
Non-Resident |
Section 1 Definitions |
|
Non-Resident-Tax Liability |
Section 2 Imposition of Tax- A2 |
|
Non-Resident Unincorporated Business Entity |
Section 1 Definitions |
|
Non-Resident Unincorporated Business Entity-Tax Liability |
Section 2 Imposition of Tax-A3 |
|
(O) |
|
|
Ordinance – Failure to Comply with
|
Section 13-Violation-A8 |
|
Other Compensation |
Section 1 Definitions - Income |
|
Other Entity |
Section 1 Definitions |
|
Overpayment Carry Forward |
Section 5 Return & Payment of Tax-E2 |
|
Overpayment Refund |
Section 5 Return & Payment of Tax-E2 |
|
Owners of Rental or Leased Property - Definition |
Section 19A |
|
Owners of Rental or Leased Property - Duties |
Section 19 |
|
Owners of Rental or Leased Property - Penalty for not Responding |
Section 19D |
|
Owners of Rental or Leased Property - Reporting Procedure |
Section 19B-C |
|
(P) |
|
|
Parsonage Allowance |
Section 4 Exemptions-8 |
|
Payment of Tax Due
|
Section 5 Return & Payment of Tax-E1 |
|
Payment of Tax Due - Attempting to Avoid |
Section 13-Violation-A9 |
|
Payment of Tax Due - Failing or Neglecting or Refusing to |
Section 13-Violation-A3 |
|
Peace Corp |
Section 4 Exemptions-1 |
|
Penalties and Interest |
Section 11 |
|
Penalty & Interest-Amended Returns |
Section 11-Interest and Penalties-C |
|
Penalty for Divulging Confidential Information |
Section 10-E |
|
Penalty for Not filing a Declaration & Making payments |
Section 11-Interest and Penalties-B3 |
|
Penalty for Not Responding – Owners of Rental or Leased Property |
Section 19D |
|
Penalty on Late Payment of Estimates |
Section 11-Interest and Penalties-B3 |
|
Penalty on Unpaid Balances |
Section 11-Interest and Penalties-B1 |
|
Penalty on Unpaid Balances-Withholding |
Section 11-Interest and Penalties-B2 |
|
Pensions |
Section 4 Exemptions-2,6 |
|
Permanent Disability Exemption from filing |
Section 5 Return & Payment of Tax-G |
|
Person |
Section 1 Definitions |
|
Place of Business |
Section 1 Definitions |
|
Poor relief |
Section 4 Exemptions-2 |
|
Precinct worker income |
Section 4 Exemptions-13 |
|
Publication |
Section 21 |
|
(Q) |
|
|
Qualifying Wage |
Section 1 Definitions |
|
(R) |
|
|
Refund of Overpayment |
Section 12-C |
|
Refund of Overpayment-less than Five Dollars |
Section 12-D |
|
Rental Property Owners – Definition |
Section 19A |
|
Rental Property Owners – Duties |
Section 19 |
|
Rental Property Owners – Penalty for not Responding |
Section 19D |
|
Rental Property Owners – Reporting Procedure |
Section 19B-C |
|
Reserve Pay |
Section 4 Exemptions-1 |
|
Resident |
Section 1 Definitions |
|
Resident-Imposition of Tax |
Section 2 Imposition of Tax- A1,A4,A5 |
|
Resident Unincorporated Business Entity |
Section 1 Definitions |
|
Resident Unincorporated Business Entity-Tax Liability |
Section 2 Imposition of Tax-A3 |
|
Retiree Exemption from filing |
Section 5 Return & Payment of Tax-G |
|
Return |
Section 5 Return & Payment of Tax-B,C |
|
Return – Failure to File Timely |
Section 13-Violation-D |
|
Return – Failure to Receive or Procure |
Section 13-Violation-C |
|
Return and Payment of Tax |
Section 5 |
|
Return - Failure to File |
Section 13-Violation-A1 |
|
Return - Incomplete or Fraudulent |
Section 13-Violation-A2 |
|
(S) |
|
|
Savings Clause |
Section 17 |
|
Schedule 2106 Expenses |
Section 4 Exemptions-10 |
|
Social Security |
Section 4 Exemptions-2 |
|
State Board of Tax Appeals |
Section 14-Board of Review-E |
|
Sub S Corporations |
Section 2 Imposition of Tax-A6 |
|
Subcontractors-Resident Business reporting responsibility |
Section 6 Collection at Source-D |
|
Subpoena – Failure to Comply with
|
Section 13-Violation-A8 |
|
(T) |
|
|
Tax Administrator |
Section 1 Definitions |
|
Tax Exempt Organizations |
Section 2 Imposition of Tax-A9 |
|
Taxable Income |
Section 1 Definitions |
|
Taxable Wages |
See Qualifying Wage |
|
Taxable Year |
Section 1 Definitions |
|
Tax-Imposition of |
Section 2 |
|
Taxpayer |
Section 1 Definitions |
|
Taxpayers requirements |
Section 9C |
|
(U) |
|
|
Under eighteen years old |
Section 4 Exemptions-11 |
|
Unemployment Compensation |
Section 4 Exemptions-2,6 |
|
(V) |
|
|
Violations of the Ordinance |
Section 13-A |
|
Violations of the Ordinance-Penalty |
Section 13-Violation-B |
|
(W) |
|
|
Wages |
Section 1 Definitions – Income |
|
Welfare benefits |
Section 4 Exemptions-6 |
|
With whom to file |
Section 5 Return & Payment of Tax-B |
|
Withhold Taxes - Failing or Neglecting or Refusing to |
Section 13-Violation-A4 |
|
Withholding - Trustee responsibility |
Section 6 Collection at Source-B |
|
Withholding Unpaid Balance – Penalty |
Section 11-Interest and Penalties-B2 |
|
Withholding-Employer's responsibility |
Section 6 Collection at Source-A |
|
Withholding-Reporting responsibility |
Section 6 Collection at Source-C |
|
Workers Compensation |
Section 4 Exemptions-6 |