(a) The declaration required by Section 181.1303 above shall be filed on or before April 30 of each year during the effective period set forth in Section 181.0502 or within four months of the date the taxpayer becomes subject
to tax for the first time.
(b) Those taxpayers reporting on a fiscal year basis shall file a declaration within four months after the beginning of each fiscal year or period.
(Ord. 151-1971. Passed 12-27-71.)