173.21 PAYMENT TO ACCOMPANY DECLARATION.

   (a)   Prior to January 1, 2003, such declaration of estimated tax to be paid to the City shall be accompanied by a payment of at least one-fourth 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.

   (b)   Effective January 1, 2003, the declaration of Estimated Tax to be paid to the City of Bedford Heights 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.

   (c)   Effective January 1, 2003, such declaration of estimated tax to be paid to the City of Bedford Heights by corporations and associations shall be accompanied by a payment of at least one-fourth 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 of the fifteenth day of the sixth, ninth, and twelfth months of the taxable year, respectively.

   (d)   However, 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.

(Ord. 2004-218. Passed 12-21-04.)