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(a) The declaration required by Section 880.15 shall be filed on or before April 30 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.
(b) Those taxpayers reporting on a fiscal year basis shall file a declaration within four months after the beginning of each fiscal year or period.
(Ord. 371-68. Passed 2-28-68.)
(a) The declaration required by Section 880.15 shall be filed upon a form furnished by or obtainable from the Administrator. Credit shall be taken for City income tax to be withheld, if any, from any portion of such income. In addition, credit may be taken for tax payable to other taxing municipalities in accordance with Section 880.29.
(b) The original declaration (or any subsequent amendment thereof) may be increased or decreased on or before any subsequent quarterly payment date as provided for in this chapter.
(Ord. 371-68. Passed 2-28-68.)
(a) The taxpayer making the declaration shall, at the time of the filing thereof, pay to the Administrator at least one-fourth of the estimated annual tax due after deducting the following:
(1) Any portion of such tax to be deducted or withheld at the source pursuant to Section 880.14;
(2) Any credit allowable under Section 880.29; and
(3) Any overpayment of the previous year's tax liability which the taxpayer had not elected to have refunded.
(b) At least a similar amount shall be paid on or before the last day of the month following the seventh and tenth months after the beginning of a taxpayer's taxable year, and on or before the last day of the first month of the succeeding year following the taxable year.
(Ord. 4-75. Passed 1-15-75.)
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