Every person who anticipates any taxable income which is not subject to Section 181.071 hereof, or who engages in any business, profession, enterprise or activity subject to the tax imposed by Section 181.03 hereof shall file a declaration setting forth such estimated income or the estimated tax due thereon, if any, provided, however, if a person's income is wholly from wages from which the tax will be withheld and remitted to the City of Brooklyn in accordance with Section 181.071 hereof, such person need not file a declaration. If the estimated tax for the current year, less the tax to be withheld and less credit provided for in Section 181.10 hereof, is less than one hundred dollars ($100.00), no declaration of payment of estimated tax is required.
(Ord. 2001-36. Passed 9-10-01.)