175.1103 EXTENSION OF TIME FOR FILING.

   The Administrator may extend the time for filing of the annual return upon the request of the taxpayer for a period of not more than six months, or one month beyond any extension requested of or granted by the Internal Revenue Service for the filing of the federal income tax return. The extension request may be made by filing a copy of the taxpayer’s request for a federal filing extension, or by filing a written request. The Administrator may deny the extension if the taxpayer’s income tax account with the Municipality is delinquent in any way.

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