(a) Effective January 1, 2004, each taxpayer shall, whether or not a tax is due thereon, make and file a return on or before April 15 of the year following the effective date of this chapter (Ordinance 1966-230, passed December 30, 1966, as amended) and on or before April 15 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.
(Ord. 1971-294. Passed 12-28-71.)
(b) Any person who has no taxable income need not file an annual return. Any person who has exempt income must file a return and declare to the Administrator the nature of his or her exemption. Any person who has taxable income must file a tax return with the Tax Administrator.
(Ord. 1984-99. Passed 7-18-84; Ord. 2005-028. Passed 3-2-05.)