§ 68-389. Returns not required of certain taxpayers.

Latest version.

(a)

No return shall be required of:

(1)

Any individual taxpayer who has received only earnings from which the entire tax has been withheld at the source as provided in this article.

(2)

Any individual taxpayer who has no taxable earnings and does not seek a refund of any money withheld but not owing.

(b)

All businesses shall file regardless of taxable income.

(Code of Gen. Ords. 1967, § 32.151; Ord. No. 931336, 12-9-93)

                    
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