ARTICLE III. INCOME TAX1
110-71 Uniform city income tax ordinance—Adopted; copies on file.
(a) The uniform city income tax ordinance, as authorized by Act No. 284 of the Public Acts of Michigan of 1964 (MCL 141.501 et seq.), and all the provisions therein set forth and amendments thereto, are hereby adopted by the city and incorporated by reference in this article with the same force and effect as if set out in full therein.
(b) At least three copies of the uniform city income tax ordinance shall be on file in the office of the clerk for public inspection and use.
(Code 1985, § 11-6)
110-72 Same—Amendments.
The uniform city income tax ordinance is hereby amended as follows:
Section 31. [Personal and dependency exemptions.]
(1) An individual taxpayer, in computing his taxable income, is allowed deductions for the full personal and dependency exemptions authorized by the federal internal revenue code or, in the passage of a further ordinance, a deduction of a minimum of $600.00 for each personal and dependency exemption under the rules for determining exemptions and dependents as provided in the federal internal revenue code. The taxpayer may claim his spouse and dependents as exemptions, but if the taxpayer and the spouse are both subject to the tax imposed by this ordinance, the number of exemptions claimed by each of them when added together shall not exceed the total number of exemptions allowed under this ordinance.
(2) For tax years beginning after 1986, an additional exemption is allowed under subsection (1), for a taxpayer who is 65 years of age or older, or who is blind as defined in section 504 of the Income Tax Act of 1967, Act No. 281 of the Public Acts of Michigan of 1967 (MCL 206.504), or if the taxpayer is both 65 years of age or older and blind, two additional exemptions are allowed under subsection (1).
Section 60. An employer shall file a return, furnished by or obtainable on request from the city, and pay to the city the full amount of the tax withheld on or before the last day of the month following the close of each calendar quarter, except that if during any calendar month other than the last month of a calendar quarter the amount withheld exceeds $100.00, the employer shall deposit the amount withheld with the treasurer before the end of the next calendar month.
Section 61. [Filings required by employer.]
(1) An employer shall file a reconciliation of his quarterly returns on or before the last day of February following each calendar year in which he has withheld from an employee’s compensation. A deficiency is due when the reconciliation is filed. If the employer made monthly or quarterly, or both, payments in excess of the amount withheld from an employee’s compensation, the city upon proper verification shall refund the excess to the employer.
(2) In addition to the reconciliation, the employer shall file an information return for each employee from whom the city income tax had been withheld and each employee subject to withholding under this ordinance, setting forth his name, address and social security number, the total amount of compensation paid him during the year, and the amount of city income tax withheld from him. The information return shall be on a copy of the federal W-2 form or on a form furnished or approved by the city. A copy of the information return shall be furnished to the employee.
(3) If an employer goes out of business or otherwise ceases to be an employer, reconciliation forms and the information return forms shall be filed by the date the final withholding return and payment are due.
Section 87. If the city believes that collection of the tax withheld from an employee’s compensation as imposed under this ordinance will be jeopardized by delay, the city, whether or not the time otherwise prescribed by the ordinance for making the return and paying or depositing the tax has expired, shall immediately assess the tax and interest and additions provided by the ordinance. The tax, interest and additions thereupon shall become immediately due and payable and the city shall make an immediate notice and demand for payment, notwithstanding the fact that the withheld tax is not due under the ordinance until the last day of the month following the end of the calendar month or quarter.
Section 99. Each of the following violations of this ordinance is a misdemeanor and is punishable, in addition to the interest and penalties provided under the ordinance, by a fine not exceeding $500.00, or imprisonment for a period not exceeding 90 days, or both:
(a) Wilful failure, neglect or refusal to file a return required by the ordinance.
(b) Wilful failure, neglect or refusal to pay the tax, penalty or interest imposed by the ordinance.
(c) Wilful failure of an employer to withhold or pay to the city a tax as required by the ordinance.
(d) Refusal to permit the city or an agent or employee appointed by the administrator in writing to examine the books, records and papers of a person subject to the ordinance.
(e) Knowingly filing an incomplete, false or fraudulent return.
(f) Attempting to do or doing anything whatever in order to avoid full disclosure of the amount of income or to avoid payment of any or all of the tax.
Section 100. The uniform city income tax ordinance and its regulations shall be administered by an administrator, appointed by the director of finance, who shall have division head authority and responsibility for the income tax division, which is hereby confirmed as a division of the department of finance.
(Code 1985, § 11-7)
State law reference—Uniform City Income Tax Ordinance, MCL 141.501 et seq.