[Amended 11-26-1969 by Ord. No. 66-1969]
A. Every taxpayer earning net profits or receiving earned income in the current year shall, on or before April 15 of the succeeding year, make and file with the Income Tax Officer a final return thereof (on forms, and furnishing information, prescribed by the Income Tax Officer) and pay the tax (or balance thereof after crediting employers' withholding and quarterly payments on net profits and earned income not subject to withholding) due thereon.
B. Further details concerning taxpayers' payment and making returns on tax levied by this Part are set forth in mandatory provisions, and also in the optional provisions (hereby adopted by this City Council) relating to quarterly returns and payment and final returns and payments of tax in § 13(III) of the Enabling Act. This City Council hereby adopts the optional provisions in § 13(III) relating to filing of declarations of estimated net profits and quarterly returns and payments of tax by taxpayers; and further adopts the optional provisions of § 13(III)(B)(2) relating to quarterly returns and payments of earned income not subject to withholding.
C. When the return of a taxpayer is made for a fiscal year different from the calendar year, the quarterly returns and payments and final returns and payments shall be made in the same manner as a taxpayer on the calendar-year basis, except that the return and payment dates shall correspond to the fiscal year in the same manner as the return and payment dates correspond to the calendar year.