On or before the last day of the fourth month of the year following that year for which a declaration or amended declaration was filed, an annual return shall be filed and any balance which may be due the Municipality shall be paid therewith in accordance with Section 775.16. However, any taxpayer may file, on or before the last day of the first month of the year following that year for which such declaration or amended declaration was filed, an annual return and pay any balance due at such time, in lieu of filing a declaration or an amended declaration and in lieu of paying the final quarterly installment based on a declaration or amended declaration of estimated tax.
(Ord. 1971-51. Passed 12-1-71.)