Each taxpayer, except as herein provided, shall, whether or not a tax be due thereon, make and file a return on or before April 15 of the year following the effective date of this chapter, and on or before April 15 of each year thereafter. Should April 15 fall on a Saturday, Sunday or legal holiday, the return shall be due the next business day. When the return is made for a fiscal year or other period different from the calendar year, the return shall be filed within four (4) months from 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 chapter, is such salary, wages, commissions or other compensation. If any employer which is required to file a return and pay a tax under this chapter undergoes a fundamental change with the effect that such employer is, or will be, no longer subject to this chapter, a final tax return for such employer shall be filed by the employer within thirty (30) days after the date of the fundamental change. If any taxpayer required to file a return under this chapter fails to file such return within the time period provided in this section, such taxpayer shall be assessed a penalty of twenty-five dollars ($25.00) for the late filing of such a return. Each manager shall be personally liable to the extent of the penalty, jointly and severally, with the employer for failure to file the employer's return within the time period provided for in this section. No fundamental change shall discharge any manager or employer for failure to file such employer's return within the time period provided for in this section.
(Ord. 2006-6. Passed 2-13-06.)