INSTRUCTIONS FOR HARRISON CITY BUSINESS TAX FORM 2003

Who Must File:
All corporations, partnerships, trusts, estates or other entities conducting
business or performing services in or deriving income (or loss) from
activities in Harrison.

Extensions:
Extension request for filing must be made in writing by the due date of the
return with a copy of the federal extension. An extension is not an
extension to pay. Only requests received in duplicate with a self-addressed
stamped envelope will have a copy returned after being marked approved.

INSTRUCTIONS

Complete the name and address and federal identification number. If your
name and address are not correct please make necessary changes.

Line 1. Total taxable income from Federal Form 1120, 1120S, 1065, or
appropriate federal schedules. Attach federal schedules and supporting
documents.

Line 2A & B. Use Schedule X to reconcile federal taxable income to city
taxable income, when necessary. Line M entered on 2A and Line Z entered on
2B.

Line 2C. Combine amounts on Lines 2A & B and show the excess on Line 2C.

Line 3A. Adjusted net income

Line 3B. Amount allocable to Harrison by partnerships, corporations,
associations etc., and nonresidents when business is conducted both inside
and outside of the cities. If Schedule Y is completed carry the average
percentage to the parenthesis portion of Line 3B, and then enter this
percentage portion, of line 3A on the line to the right.

Line 3C. Loss from previous year. Operating losses may be carried forward
for a maximum of three years.

Line 4. Amount of income subject to Municipal Income Tax

Line 5. Compute tax at 1% of line 4

Line 6A. Estimated payments

Line 6B. Prior year overpayment

Line 6C. Enter in total credits allowable

Line 7. Subtract 6C from Line 5 difference should be entered on this line.

Line 8. If Line 6C is greater than Line 5, the amount will be transferred
as a credit towards next year's estimated tax unless you request a refund.
NO REFUNDS UNDER $5.00.

Line 12. Enter payment amount, % of estimated tax for the next year.

Line 14. Total payment adding line 7 and line 12. If the amount is less
then $5.00 you need not pay.

Signature. The tax return must be signed and dated.

Supporting Documents. Documentation is necessary to verify all amounts of
taxable or non-taxable incomes, expenses, and deductions, as applicable.

Assistance
For assistance in completing this return, or if you have any question,
please contact the Income Tax Department . Office hours are 8:00 AM to 4:30
PM Monday through Friday. Phone(513) 367-3595 or Fax (513) 367-3599.


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