Who needs to fill out an Individual City Tax Form?

Every individual who is at least 18 years of age and who resides or works in Clayton must fill out and file an Individual City Tax Form by April 15th.

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1. Who needs to fill out an Individual City Tax Form?
2. What if I am a business?
3. If I live in Clayton and work in another city that taxes my income aren’t I exempt from Clayton’s taxes? If so, why doesn’t it state that on the Declaration of Exemption?
4. Do I need to fill out an Individual City Tax form if I work or live in Clayton and my employer is withholding taxes for me?
5. If my employer withholds Clayton taxes for me do I need to make a separate payment when I file an Individual Tax form?
6. Does the City have an income tax?