181.073 FILING OF DECLARATION.
   (a)   The declaration required by Section 181.072 above shall be filed on or before April 15 of each year during the effective period set forth in Section 181.031 or within four (4) months of the date the taxpayer becomes subject to tax for the first time.
(Ord. 2006-6. Passed 2-13-06.)
   (b)   Those taxpayers reporting on a fiscal year basis shall file a declaration within four (4) months after the beginning of each fiscal year or period.
   (c)   The Administrator may extend the time for filing any declaration required under this Section 181.073, making any payment accompanying such declaration required under Section 181.075 of this chapter, or performing any other act, which is required by the provisions of Section 181.072 through Section 181.076, inclusive, for a period of not to exceed six (6) months beyond the original required date upon the request of the taxpayer, if such request is filed no later than the latest date on which such filing, such payment or such other action may be done or made.
(Ord. 2001-36. Passed 9-10-01.)