Each taxpayer shall, whether or not a tax is due thereon, make and file a return on or before April 30 of each year following the effective date of this chapter and on or before April 30 of each year thereafter. When the return is made for a fiscal year or other period different from the calendar year, the returns shall be filed within four months from the end of such fiscal year or period.
(Ord. 1972-9. Passed 3-28-72.)