1713.04 FILING OF DECLARATION.

   (a)   Such declarations shall be filed on or before the date specified in Section 1711.01 of each year during the effective period set forth in Section 1705.02, or within three and one-half months of the date the taxpayer becomes subject to tax for the first time.

   (b)   Those taxpayers reporting on a fiscal year basis shall file a declaration within the time specified in Section 1711.01 after the beginning of each fiscal year or period.

   (c)   Declarations filed using the Ohio Business Gateway must be filed on or before the date specified in Section 1711.01.

(Ord. 4708-1974. Passed 12-3-74; Ord. 9051-2003. Passed 12-16-03; Ord. 9347-2006. Passed 12-19-06.)