(A) Every taxpayer making net profits shall make and file with the officer on a form prescribed or approved by the officer, an annual return setting forth the net profits during the period beginning January 1, and ending December 31, of the current year, and such other information as the officer may require, and pay to the officer the amount of tax shown as due thereon on or before April 15, of the succeeding year; provided, however, that the return for the year 1966 shall be for the period beginning July 1, 1966 and ending December 31, 1966.
(B) Every taxpayer who discontinues business prior to December 31 of the current year shall, within 30 days after the discontinuance of business, file his or her final return as hereinabove required and pay the tax due.
(Ord. 17-1966, passed 4-12-1966)