Any person whose income tax is not fully withheld in the Village shall file a declaration setting forth estimated taxable income, including distributive shares of net profits of unincorporated business entities estimated to be earned by the taxpayer during the current tax year, together with the estimated tax due thereon, less:
(a) Tax withheld within the Village,
(b) The tax credit allowed in Section 171.1902.
(Ord. 1934. Passed 11-19-73.)