On or before the fifteenth day of the fourth month of the year following that for which a declaration or amended declaration was filed, an annual return shall be filed and any balance which may be due the City shall be paid therewith in accordance with Section 880.16.
All residents of the City shall file an annual return or exemption certificate on or before the fifteenth day of the fourth month following the end of the year for which they are subject for any tax due. Joint returns may be filed by a husband and wife.
(Ord. 1988-147. Passed 7-18-88; Ord. 09-81. Passed 7-21-09.)