Any person who anticipates any taxable income which is not subject to Section 880.14, or who engages in any business, profession, enterprise or activity subject to the tax imposed by Section 880.03, 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. However, no declaration or payment of estimated tax is required if the estimated tax for the current year amounts to not more than ten dollars ($10.00) or if a person's income is wholly from wages from which the tax will be withheld and remitted to the City in accordance with Section 880.14.
(Ord. 4-75. Passed 1-15-75.)