(a) The declaration required by Section 181.16 shall be filed on or before April 15 of each year, or on or before the federal filing date if it is other than April 15th, during the effective period set forth in Section 181.04, or within 105 days of the date the taxpayer becomes subject to tax for the first time.
(b) Those taxpayers reporting on a fiscal year basis shall file a declaration within 105 days after the beginning of each fiscal year, or on or before the federal filing date if it is other than the 105th day from the end of such fiscal year or period. (Ord. 7087. Passed 11-10-09.)