(a) The declaration required by Section 193.37 shall be filed on or before April 15 of each year during the effective period set forth in Section 193.23 or within four months of the date the taxpayer becomes subject to tax for the first time.
   (b)   Those taxpayers reporting on a fiscal year basis shall file a declaration within four months after the beginning of each fiscal year or period.
(Ord. 1966-104. Passed 12-30-66; Ord. 2004-36. Passed 12-13-04.)