(a) Any person who has no income need not file an annual return. Any person who has exempt income must file a return and declare to the Tax Administrator the nature of his or her exemption. Any person who has taxable income must file a tax return with the Tax Administrator.
(b) Each taxpayer, except as otherwise provided in this chapter, shall, whether or not a tax is due thereon, make and file a return on or before April 30 of the year following the effective date of this chapter (Ordinance 371-68, passed February 28, 1968) and on or before April 30 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 within four months from the end of such fiscal year or period. The Administrator may provide by regulation that the return of an employer, showing the amount of tax deducted by such employer from the salary, wage, commission or other compensation of an employee, and paid by him or her to the Administrator, shall be accepted as the return required of any employee whose sole income, subject to tax under this chapter, is such salary, wage, commission or other compensation.
(c) If any employer who is liable for tax obligations imposed by this chapter undergoes a fundamental change, then the employer and the manager shall be liable for taxes due up to the date of the fundamental change. Taxes and final tax returns shall be due immediately after the fundamental change. Any successor employer shall withhold from any purchase price that the successor owes to the predecessor an amount sufficient to pay all unpaid taxes, interest and penalties which the predecessor employer owes pursuant to this chapter. The successor employer shall make such withholding until such time that the predecessor employer has paid such taxes, interest and penalties. If the successor fails to withhold such amount, then the successor and, in a personal manner, the successor's manager shall be jointly and severally liable for the payment of such taxes, interest and penalties.
(Ord. 5-85. Passed 4-22-85.)