(A) The declaration required by § 39.070 shall be filed on or before April 15 of each year during the life of this chapter, or on or before the fifteenth day of the fourth month following from the date the taxpayer becomes subject to tax for the first time.
(B) Those taxpayers having a fiscal year or period differing from the calendar year shall file a declaration on or before the fifteenth day of the fourth month following the start of each fiscal year or period.
(‘74 Code, § 93.41) (Ord. 384-A, passed 4-1-71; Am. Ord. 01-1348, passed 1-16-01; Am. Ord. 05-1469, passed 12-21-05)