On or before the expiration of one month after the end of the tax year, each taxpayer shall make a return for the entire tax year showing the gross proceeds of sales or gross income of the 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, as hereinbefore provided, if any, and transmit with his report a remittance covering the residue of the tax chargeable against him to the office of the Town Treasurer; such returns 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 partnership, joint venture, association, trust or any other group or combination acting as a unit; any individual delegated by such firm, copartnership, joint venture, association, trust or any group or combination acting as a unit, shall sign the return on behalf of the taxpayer. The Town Recorder, for good cause shown, may extend the time for making the annual return on the application of any taxpayer and grant such reasonable additional time within which to make the same as may, by him, be deemed advisable.
(Passed 9-4-80.)