(a) The declaration required by Section 157.1303 shall be filed on or before April 15 of each year during the effective period set forth in Section 157.0502 or on or before the fifteenth day of the fourth month following the date the taxpayer became subject to the tax imposed by this chapter for the first time.
(b) Those taxpayers reporting on a fiscal year basis shall file a declaration on or before the fifteenth day of the fourth month after the beginning of each fiscal year or period.
(Ord. 57-1984. Passed 7-2-84.)