191.1304 FILING OF DECLARATION.

   (a)   The declaration required by Section 191.1303 shall be filed on or before April 15, of each year for individual taxpayers, and beginning on January 1, 2003, on or before April 15 of each year for taxpayers who are not individuals during the effective period set forth in Section 191.0502 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. 2005-05. Passed 3-9-05.)