(a) Each resident of the Municipality being eighteen years of age or older, shall file a Municipal income tax form commencing with the year 1992. The first such form shall be filed on or before April 15, 1993 and on or before April 15 of each year thereafter with such forms being available from and filed with the Tax Administrator, provided; however, that when the final return is made for a fiscal year or other period different from the calendar year, the return shall be made within 105 days from the end of such fiscal year or other period.
(b) Each nonresident of the Municipality earning wages, salary, commissions or other taxable income shall file a tax return according to the provisions of subsection (a) above disclosing only those moneys earned within the Municipality.
(c) For nonresidents of the Municipality, the return of an employer or employers showing the amount of tax deducted by such employer or employers from the salaries, wages or compensation of any employee, and paid to the Tax Administrator shall be accepted as the return required of any such employee whose sole income subject to the Municipal income tax herein, is such salary, wages or compensation.
(Ord. 2491. Passed 12-17-01.)