173.11 WHEN RETURN REQUIRED TO BE MADE.

   Each taxpayer, except as herein provided, shall, whether or not a tax is due thereon, make and file a return on or before April 30th of the year following the effective date of this chapter, and on or before April 30th for years prior to taxable year 2004, or on or before April 15th for taxable years 2004 and 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 for years prior to taxable year 2004, or on or before 105 days thereafter for taxable years 2004 and thereafter. The Tax Administrator is hereby authorized to provide by regulation that the return of an employer or employers, showing the amount of tax deducted by such employer or employers from the salaries, wages, commissions or other compensation of an employee, and paid by him or them to the Tax Administrator, shall be accepted as the return required of an employee whose sole income, subject to tax under this chapter, is such salary, wages, commissions or other compensation.

(Ord. 2004-218. Passed 12-21-04.)