(a) The declaration required by Section 181.18 shall be filed on or before April 30 of each year during the effective period set forth in Section 181.04, except that no penalties or interest shall be assessed, for not filing a declaration, on any resident taxpayer who was not domiciled in the municipality on the first day of January in the year in which they became subject to estimated payments, nor shall penalties or interest be assessed on estimated payments if the taxpayer has remitted an amount equal to one hundred percent of the previous year's tax liability, provided that the previous year reflected a twelve-month period.
(b) Those taxpayers reporting on a fiscal year basis shall file a declaration within four months after the beginning of each fiscal year or period.
(Ord. 37-03. Passed 12-16-03.)