187.10 FILING RETURNS.

Each taxpayer shall, whether or not a tax is due thereon, make and file a return on or before April 15 of each year. When the return is made for a fiscal year or other period different from the calendar year, the return shall be filed within three and one half months from the end of such fiscal year or period.
(Ord. 2005-049. Passed 3-28-05.)

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