Every person who anticipates earning and/or receiving any taxable income which is not subject to Section 191.1302, or who engages in any business, profession, enterprise or activity subject to the tax imposed by Section 191.0501 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. However, if a person’s income is wholly from qualifying wages from which the city income tax will be withheld and remitted to the City in accordance with Section 191.1302, such person need not file a declaration.
(Ord. No. 2208-04. Passed 12-13-04, eff. 12-17-04)