There shall be a late charge of $25 levied upon every income tax filer who does not file his or her city income tax return by April 15 of the following year for calendar year filers or within four months from the end of the fiscal year for fiscal year filers; except a filer who receives an extension for filing his or her federal income tax return.
(1982 Code, § 35.30) (Ord. 1994-2, passed 3-7-1994; Ord. 2003-5, passed 1-6-2003; Ord. 2005-12, passed 9-12-2005)