173.22 ANNUAL RETURN.
   On or before the last day of the fourth month of the calendar or fiscal year for years prior to taxable year 2004 (or on or before April 15th or on or before 105 days after the beginning of each fiscal year or period for taxable years 2004 and thereafter), an annual return shall be filed and any balance which may be due the City shall be paid therewith in accordance with the provisions of Section 173.16.
(Ord. 2004-218. Passed 12-21-04.)