Each taxpayer shall make and file a return on or before April 15 on all taxable income earned or received in the previous taxable year. When the return is made for a fiscal year or other period different from the calendar year, the return shall be filed within four months from the end of such fiscal year or period. A resident shall not be obligated to make and file a return if all income derived in the taxable year is derived from sources of income that are not taxed pursuant to § 191.0901.
(Ord. 39-06, passed 7-18-2006)