181.20 ANNUAL RETURNS.
   On or before April 15 of the year following that for which such declaration or amended declaration was filed, and on or before 105 days after the end of a fiscal year for which such declaration or amended declaration was filed, an annual return shall be filed, and any balance which may be due the City shall be paid therewith in accordance with Section 181.14. If the federal filing due dates for any tax year are other than those specified herein, the City due dates shall be adjusted to match the federal due dates.
(Ord. 7087. Passed 11-10-09.)