(a) Calendar year taxpayer. Each taxpayer shall, whether or not a tax is due thereon, make and file a return on or before April 30 of each year, on or before April 15, 2006 and on or before April 15 of each year thereafter.
(b) Fiscal year taxpayer. 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. 962. Passed 11-1-84; Am. Ord. 2345. Passed 6-8-06.)