Any person who has no income need not file an annual return. Any person who has exempt income must file a return and declare to the Administrator the nature of his exemption. Any person who has taxable income must file a tax return with the Tax Administrator.
Persons required to file a return shall do so on or before April 15th of the year following the year for which they are filing. 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.
(Ord.1986-33. Passed 7-14-86; Ord. 2005-44. Passed 7-11-05.)