Every person who anticipates any taxable income which is not subject to Section 1713.02, or who engages in any business, profession, enterprise or activity subject to the tax imposed by Section 1705.01 shall file a declaration setting forth such estimated income or the estimated profit or loss from such business activity together with the estimated tax due thereon if any; provided, however, if a person's income is wholly from wages from which the tax shall be withheld and remitted to the City in accordance with Section 1713.02 such person need not file a declaration.
(Ord. 4708-1974. Passed 12-3-74.)