(a) Each taxpayer shall, whether or not a municipal income tax is due thereon to Lakewood, make and file a return on or before April 15 of the year following the effective date of this chapter and on or before April 15 of each year thereafter. When the return is made for a fiscal year or other period different from the calendar year, the return shall be filed on or before the 15th day of the fourth month following the end of such fiscal year or period.
(b) Any person who has no income taxable to Lakewood need not file an annual return, and shall be considered exempt. Any person who has is exempt income must file a return an exemption certificate each year and declare to the Administrator the nature of his exemption. The taxpayer that is exempt shall inform the administrator within thirty (30) days if at any point the taxpayer again receives begins receiving income taxable to Lakewood.
(Ord. 71-10. Passed 11-1-10.)