Each taxpayer shall, whether or not a tax be due thereon, make and file a return on or before April 15 of the year following the calendar tax year for which the return was made. When the return is made for a fiscal year or other period different from the calendar year, the return shall be filed on or before the fifteenth day of the fourth month after the end of such tax period or fiscal tax year.
(Ord. 57-1984. Passed 7-2-84.)