On or before the expiration of one 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 monthly or quarterly payments as hereinafter provided, if any, and transmit with his report a remittance in the form prescribed by the City Treasurer covering the residue of the tax chargeable against him to the office of the City Treasurer; such return shall be signed by the taxpayer if made by any individual, or by the president, vice president, secretary or treasurer of a corporation if made on behalf of a corporation. If made on behalf of a partnership, joint adventure, association, trust, or any other group or combination acting as a unit, any individual delegated by such firm, copartnership, joint adventure, association, trust or any other group or combination acting as a unit shall sign the return on behalf of the taxpayer. The City Treasurer, 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, be deemed advisable.
(Ord. 6941. Passed 1-2-80.)
(Ord. 6941. Passed 1-2-80.)