For taxable years beginning prior to January 1, 2004, each taxpayer, except as herein provided, shall, whether or not a tax be due thereon, make and file a return on or before April 30 of the year following the effective date of this Title, and on or before April 30 of each year 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 taxable years beginning on or after January 1, 2004, the above return will be due on April 15 or, in the case of a fiscal filer, on the 15th day of the fourth month following the end of the fiscal year. The Director of the Department of Taxation 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 Director shall be accepted unless otherwise specified as the return required of any employee whose sole income, subject to tax under this Title, is such salary, wages, commissions or other compensation.
(Ord. 4708-1974. Passed 12-3-74; Ord. 7905-1993. Passed 1-4-94; Ord. 9050-2003. Passed 12-16-03.)