880.19 FILING OF DECLARATION.

   (a)    The declaration required by Section 880.18 shall be filed on or before April 15 of each year during the effective period set forth in Section 880.04 or on or before the fifteenth (15th) day of the fourth (4th) month following 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 on or before the fifteenth (15th) day of the fourth month following the beginning of each fiscal year or period.
(Ord. 2005-101. Passed 5-16-05.)