On or before the last day of the fourth month of the year following that for which such declaration or amended declaration was filed, an annual return shall be filed and any balance which may be due the City shall be paid therewith in accordance with the provisions of Section 193.35.
All residents of the City must file an annual return or exemption certificate on or before the last day of the fourth month following the end of the year for which they are subject for any tax due. Joint returns may be filed by husband and wife.
(Ord. 1980-34. Passed 6-3-80.)