There shall be one estimated tax return paid by each person during each calendar year on April 15 of such year. At the time of the April 15 return and payment in the following year, the estimated tax for the prior year shall be corrected, and this shall continue thereafter from year to year in the same fashion with the estimated tax being paid on April 15 of such year, with the correction for the prior year being made at the same time as such estimated payment for the current year on April 15.
(Ord. 485, passed 12-28-1978)