(A) (1) All persons residing or doing business within the city shall file a tax return on a form prescribed by the City Auditor for the collection of the city income tax. Any resident that does not have income subject to the city income tax may file an exempt form available from the City Auditor.
(2) Any person who fails to make and/or file a return when due shall be subject to a late filing penalty of $5 per day for each and every day they remain in violation up to a maximum of $300.
(B) In addition to the late filing penalty, any return that remains not filed more than 60 days after its due date shall be subject to the penalties provided under § 36.28. The City Auditor shall have the right to waive such penalties for cause.
(Prior Code, § 15.01.06)