Each taxpayer shall, whether or not a tax is due thereon, make and file a return before May 1 of the year following the effective date of this section (Ordinance 1985-34, passed October 28, 1985) and before May 1 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. Any person who has no 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 Administrator.
(Ord. 1985-34. Passed 10-28-85.)