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Label:
City code section
(Added by Ordinance 192185, effective June 26, 2026.)
- A. Tax returns must be filed on forms provided, or approved, by the Division. All tax returns must be filed together with payment of the specified tax by the fifteenth day of the fourth month following the end of the tax year. If the due date falls on a weekend or federal or state holiday, the due date is the first business day following the weekend or holiday.
- B. The Division may, for good cause, grant extensions for filing returns. An extension granted by the state for filing the state return automatically extends the time to file the return, required by Section 6.10.160, matching the state extension. The extension to file does not extend the time to pay the tax. Payments made after the due date may be subject to penalties as provided in this Chapter or by administrative rule.
- C. The tax return must contain a written declaration, verified by the taxfiler, to the effect that the statements and information therein are true.
- D. Authority to require filing of returns by electronic means.
- 1. As used in this subsection:
- a. Electronic means includes computer-generated electronic or magnetic media, internet-based applications or similar computer-based methods or applications.
- b. Paid tax preparer means a person who prepares a tax return for another or advises or assists in the preparation of a tax return for another, or who employs or authorizes another to do the same, for valuable consideration.
- 2.The Division may by rule require a paid tax preparer to file tax returns by electronic means if the paid tax preparer is required to file federal tax returns by electronic means.
- 3.The Division may by rule establish exceptions to the electronic filing requirements of this subsection.
- 1. As used in this subsection: