On or before the expiration of one month after the end of the tax year, each taxpayer shall make a return, in the form prescribed by the Town Treasurer, for the entire tax year, showing his proceeds of sales or gross income of business, trade or calling and compute the amount of tax chargeable against him in accordance with the provisions of this article and deduct the amount of quarterly payments and transmit with his return a remittance covering the residue of the tax chargeable against him to the Town Treasurer. Such return shall be signed by the taxpayer, if made by an individual, or by the president, vice president, secretary or treasurer of a corporation, if made on behalf of a corporation. If made on behalf of a firm, partnership, joint adventure, association, trust or any other group or combination acting as a unit, shall sign the return on behalf of the taxpayer.
(Ord. 73-1. Passed 1-12-73.)