191.1103 EXTENSION OF TIME FOR FILING RETURNS.

   The filing with the administrator of a copy of the taxpayer’s request for extension of time for filing the federal income tax return or a written request for extension shall constitute a request for extension of time for filing the city annual return. The administrator shall extend the time for filing to the last day of the month following the month to which the due date of the federal return has been extended. The administrator may deny the extension if the taxpayer’s income tax account with the city is delinquent in any way. No penalty or interest shall be assessed in those cases in which the return is filed and the final tax paid within the period as extended.

(Ord. 2005-05. Passed 3-8-05.)