All persons residing or doing business within the City of Westerville shall file a tax return on a form prescribed by the Director of Finance for the collection of the City income tax. Any person who fails to make and/or file a return when due shall be subject to a late filing penalty of five dollars ($5.00) per day for each and every day they remain in violation to a maximum of three hundred dollars ($300.00). In addition to the late filing penalty, any return which remains un-filed more than two months after its due date shall be subject to the penalties provided under Section 191.14.
(Ord. 01-71. Passed 11-27-01.)