175.1101 TIME OF MAKING RETURN.

   Each taxpayer, except as herein provided, shall, whether or not a tax is due thereon, make and file a return on or before April 15th, 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 shall file a return and declare to the Administrator the nature of his exemption. Any person who has taxable income shall file a tax return with the Tax Administrator.

(Ord. 2005-05. Passed 1-24-05.)