§ 78-508. Filing of return.

After the end of each calendar year and on or before February 1 of the succeeding year, the owner, proprietor, manager or executive officer of the person liable for the occupation tax levied for the preceding calendar year shall file with the division manager of the business license office of the county, on a form furnished by the supervisor of the business license office, a signed return setting forth the actual amount of the gross receipts of such practice during the preceding calendar year. It shall be the duty of the practitioner to obtain, complete, and return all forms necessary to comply with this chapter.

(Amd. of 2-23-10)