On or before the expiration of one month after the end of the tax year each taxpayer shall make a return for the entire year showing the gross proceeds of sales or gross income of business, trade or calling, and compute the amount of chargeable against him or her in accordance with the provisions of this chapter and deduct the amount of quarterly payments, as hereinbefore provided, if any, and transmit with his or her report a remittance in the form required by § 745.17 covering the residue of the tax chargeable against him or her to the office of the City Manager; such return shall be signed by the taxpayer, if made by an individual, or by the president, vice president, secretary or treasurer of a corporation, if made on behalf of a corporation. If made on behalf of a partnership, joint adventure, association, trust or any other group or combination acting as a unit, any individual delegated by such firm, co-partnership, joint adventure, association, trust or any other group or combination acting as a unit shall sign the return on behalf of the taxpayer. The City Manager, for good cause shown, may extend the time for making the annual return or the application of any taxpayer and grant such reasonable additional time with which to make the same as may, by him or her, be deemed advisable.
(Ord. passed 6-7-1983)