(A) Requirements for filing. Every person who anticipates any taxable income which is not subject to § 93.06, or who engages in any business, profession, enterprise, or activity subject to the tax imposed by § 93.03 shall file a declaration setting forth such estimated income or the estimated profit or loss from such business activity, together with the estimated tax due thereon, if any, provided, however, if a person's income is wholly from wages from which the tax will be withheld and remitted to the village in accordance with § 93.06, such person need not file a declaration.
(B) Calendar dates for filing.
(1) Such declaration shall be filed on or before April 15 of each year during the life of this chapter, or within four months of the date the taxpayer becomes subject to tax for the first time.
(2) Fiscal dates for filing. Those taxpayers reporting on a fiscal year basis shall file a declaration by the 15th day of the fourth month following the beginning of such fiscal year or period.
(C) Forms; credit for tax withheld or paid to another.
(1) Such declaration shall be filed upon a form furnished by, or obtainable from the administrator; provided, however, credit shall be taken in said declaration for the Amberley Village tax to be withheld from any portion of such income. In accordance with the provisions of § 93.14, credit may be taken for tax to be paid to or to be withheld and remitted to another taxing municipality.
(2) Amended declarations. The original declaration (or any subsequent amendment thereof) may be increased or decreased on or before any subsequent quarterly payment date as provided for herein.
(D) Payments with declarations. Such declaration of estimated tax to be paid to the village, shall be accompanied by a payment of at least ¼ of the estimated annual tax and at least a similar amount shall be paid on or before the last day of the sixth, ninth and twelfth months after the beginning of the taxable year. Provided, however, that in case an amended declaration has been filed, the unpaid balance shown due thereon shall be paid in equal installments on or before the remaining payment dates.
(E) Annual return required. By the 15th day of the fourth month following the beginning of such fiscal year or period of the year following that for which such declaration or amended declaration was filed, an annual return shall be filed and any balance which may be due the village shall be paid therewith in accordance with the provisions of § 93.05.
('69 Code, § 97.07) (Ord. C-320, passed 10-20-70; Am. Ord. 2009-02, passed 4-13-09)