Each taxpayer, except as provided in this section, shall, whether or not a tax is due thereon, make and file a return on or before April 30 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. Any person who has no income need not file an annual return. Any person who has exempt income must file a return and declare to the Administrator the nature or his or her exemption. Any person who has taxable income must file a tax return with the Administrator.
(Ord. 104-84. Passed 9-25-84.)