Except as provided in this section, every person shall file a declaration setting forth taxable income, including distributive shares of net profits of unincorporated business entities estimated to be earned by the taxpayer during the current tax year, together with the estimated tax due thereon, less tax withheld within the City of Cleveland Heights, less the tax credit allowed in Section 157.1902, unless such taxpayer anticipates that such tax will be fully withheld within the City of Cleveland Heights, and any income earned outside of the City of Cleveland Heights will be fully taxed at the same or higher rate of tax in another municipality. If the estimated tax for the current year, less the tax to be withheld and less such tax credit, amounts to not more than one hundred dollars ($100.00), no declaration or payment of estimated tax is required.
(Ord. 83-1993. Passed 8-16-93.)