All resident individuals and partial year residents, 18 years of age or older, must file a City of Green tax return, even if no income is earned or no tax is due.
Non-resident individuals who receive compensation for work done or services performed within the City of Green whose employer has not withheld City of Green income tax must file a tax return. Also, non-residents who own property or conduct business in Green must file, even if no tax is due.
Resident and non-resident businesses, contractors, and subcontractors located or doing business in the City of Green, even if no tax is due.