The Administrator may extend the time for filing of the annual return upon the request of the taxpayer. For tax years prior to 2004, the extension may be granted for a period of not more than six months, or one month beyond the extension requested of or granted by the Internal Revenue Service for the filing of the Federal income tax return. For taxable year 2004 the extended due date shall be the last day of the month following the month to which the due date of the federal income tax return has been extended. For taxable years subsequent to 2004 the extended due date shall be the last day of the month to which the due date of the federal income tax return has been extended. The Administrator may require a tentative return, accompanied by payment of the amount of tax shown to be due thereon by the date the return is normally due. No penalty or interest shall be assessed in those cases in which the return is filed and the final tax paid within the period as extended. The Administrator may deny the extension if the taxpayer's income tax account with the Municipality is delinquent in any way.
(Ord. 37-03. Passed 12-16-03.)