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(a) Each taxpayer, except as otherwise provided in this chapter, shall, whether or not a tax is due thereon, make and file a return on or before April 30 of the year following the effective date of this chapter (Ord. 71-O-11, passed December 20, 1971) and on or before April 30 of each year thereafter. When the return is made for a fiscal year or other period different from the calendar year, the return shall be filed within four months from the end of such fiscal year or period.
(b) The Administrator may provide by regulation that the return of an employer, showing the amount of tax deducted by the employer from the salaries, wages, commissions or other compensation of an employee and paid by such employer to the Administrator, shall be accepted as the return required of an employee whose sole income, subject to tax under this chapter, is such salary, wages, commissions or other compensation.
(Ord. 71-O-11, passed 12-20-1971)