On or before April 15 of the year following that for which such declaration or amended declaration was filed, an annual return shall be filed in accordance with the provisions of Section 181.06 hereof, and any balance which may be due the City of Brooklyn shall be paid therewith in accordance with the provisions of Section 181.07 hereof. Should April 15 fall on a Saturday, Sunday or legal holiday, the return shall be due the next business day. However, any taxpayer may file, on or before the last day of the first month of the year following that for which such declaration or amended declaration was filed, an annual return and pay any balance due at such time, in lieu of filing a declaration or amended declaration, and in lieu of paying the final quarterly installment based upon a declaration or amended declaration of estimated tax.
(Ord. 2008-34. Passed 4-28-08.)