(a) Except as otherwise provided in paragraph (b) of this Section, each taxpayer shall, whether or not a tax be due thereon, make and file a return on or before April 15th of the year following the effective date of this Title, and on or before April 15th 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 by the 15th day of the fourth month following the end of such fiscal year or period. The Administrator is hereby authorized to provide by regulation that the return of an employer or employers, showing the amount of tax deducted by said employer or employers from the salaries, wages, commissions or other compensation of an employee, and paid by him or them to the Administrator shall be accepted as the return required of any employee whose sole income, subject to tax under this Title, is such salary, wages, commissions or other compensation.
(Ord. 7683-05. Passed 2-7-05.)
(b) Effective on and after January1, 2002, any retired or permanently disabled resident taxpayer that has no Taxable Income for the tax year for which a return would otherwise be required to be made and filed is not required to make and file a return if such taxpayer has made and filed with the City in a prior year a tax return establishing such taxpayer’s residency in the City.
(Ord. 7464-02. Passed 5-6-02.)