187.18  FILING OF DECLARATION.
   (a)   The declaration required by Section 187.17 shall be filed on or before April 15 of each year during the effective period set forth in Section 187.03 or within three and one half months of the date the taxpayer becomes subject to the tax for the first time.
   (b)   Those taxpayers reporting on a fiscal year basis shall file a declaration within three and one half months after the beginning of each fiscal year or period.
   (c)   Effective January 1, 2003, the Declaration of Estimated Tax to be paid City by taxpayers who are individuals shall be accompanied by a payment of at least one-fourth (1/4) of the Declaration amount and at least a similar amount shall be paid on or before July 31st and October 31st of the taxable year, and January 31st of the following year.
   (d)   Effective January 1, 2003, such Declaration of Estimated Tax to be paid to City by corporations and associations shall be accompanied by a payment of at least one-fourth (1/4) of the Declaration amount and at least a similar amount shall be paid on or before June 15th, September 15th, and December 15th.  In the case of a fiscal year taxpayer, the second, third, and fourth quarterly estimated payments shall be due on the fifteenth day of the sixth, ninth, and twelfth months of the taxable year, respectively.
(Ord. 2005-049.  Passed 3-28-05.)