(a) On or before the last day of the fourth month of the year following that 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 the provisions of § 191.1301.
(b) Those taxpayers who are members of the armed forces serving in a war zone shall be afforded an extension for a period of 180 days to file the annual municipal tax return after the taxpayer is released from the war zone upon presentation of reliable proof of such military service.
(Ord. 5783, passed 12-13-1966; Ord. 11-91, passed 2-5-1991)