Each taxpayer, except as herein provided, shall, whether or not a tax is due thereon, make and file a return on or before April 15 of the year following the effective date of this chapter (Ordinance 1988-147, passed July 18, 1988) and on or before April 15 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.
For failure to file a tax return when due, and if the taxpayer is not otherwise exempt from the filing requirement, the Tax Administrator may impose a penalty of twenty-five dollars ($25.00) for each offense, in addition to any other penalties which may otherwise be imposed.
The Administrator is hereby authorized to provide by regulation that the return of an employer, showing the amount of tax deducted by such employer from the salary, wage, commission or other compensation of an employee, and paid by him or her to the Administrator, shall be accepted as the return required of any employee whose sole income, subject to tax under this chapter, is such salary, wage, commission or other compensation.
(Ord. 1988-147. Passed 7-18-88; Ord. 09-81. Passed 7-21-09; Ord. 11-116. Passed 11-1-11.)