On or before the expiration of the month after the end of the tax year, each taxpayer shall make a return for the entire tax year showing the gross proceeds of sales or gross income of business, trade or calling, and compute the amount of tax chargeable against him in accordance with the provisions of this article and deduct the amount of quarterly payments (as hereinbefore provided) if any; and transmit with his/her report a remittance of the form required by subsection 711.13 covering the residue of the tax chargeable against him/her to the office of the City Recorder; president, secretary or treasurer of the corporation, if made on behalf of a corporation. If made on behalf of the partnership, joint venture, association, trust, or any other group or combination acting as a unit, any individual delegated by such firm, copartnership, joint venture, association, trust or any other group of combination acting as a unit shall sign the return on behalf of the taxpayer. The City Recorder, for good cause shown, may extend the time for making the annual return on the application of any taxpayer and grant such reasonable additional time within which to make the same as may, by him/her be deemed advisable.
(Passed 9-14-09)