For taxable years beginning after 2003, the annual city income tax return required to be filed after filing such declaration or amended declaration shall be filed on or before the fifteenth day of the fourth month following the end of the taxpayer’s taxable year (calendar or fiscal year). Any balance of city income tax remaining due in accordance with Section 191.1301 shall be remitted with the city income tax return.
(Ord. No. 2208-04. Passed 12-13-04, eff. 12-17-04)