169.04 FILING OF DECLARATION.

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(a) The declaration required by Section 169.03 shall be filed on or before April 15 of each year during the effective period set forth in Section 163.02 or by the fifteenth day of the fourth month after the date the taxpayer becomes subject to tax for the first time.

(Ord. 7683-05. Passed 2-7-05.)

(b) Those taxpayers reporting on a fiscal year basis shall file a declaration within four months (4 mos.) after the beginning of each fiscal year or period.

(Ord. 5643-86. Passed 4-7-86)

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