Each taxpayer shall, whether or not a tax is due thereon, make and file a return on or before April 15, 2005 and on or before April 15 of each year thereafter. When a 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.
(Ord. 2005-2. Passed 4-13-05.)