(a) Such declaration shall be filed upon a form furnished by, or obtainable from, the Director of the Department of Taxation, provided, however, credit shall be taken for City income tax to be withheld from any portion of such income. In accordance with the provisions of Chapter 1719, credit may be taken for tax to be paid 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. A declaration of estimated tax that is less than ninety percent of the tax as shown due on the final return shall not be considered filed in good faith.
(Ord. 4708-1974. Passed 12-3-74; Ord. 7905-1993. Passed 1-4-94; Ord. 8946-2002. Passed 11-6-02.)