(a) The declaration required by Section 181.072 shall be filed upon a form furnished by, obtainable from, or on a generic form acceptable to the Administrator, provided, however, credit shall be taken for City of Brooklyn tax to be withheld from any portion of such income. In accordance with the provisions of Section 181.10 hereof, credit may be taken for tax to be paid to or to be withheld and remitted to another taxing municipality.
(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 herein.
(c) Each person engaged in any transient business, profession, enterprise or activity subject to the tax imposed by Section 181.03 may be required to immediately file a declaration of estimated income and pay the estimated tax due thereon prior to the issuance of any permits or licenses by the City of Brooklyn or the execution of any rental agreement for the use of property of the City of Brooklyn for an event that will give rise to income subject to the tax imposed by Section 181.03.
(Ord. 2001-36. Passed 9-10-01.)