1. Net Profits. Every taxpayer making net profits in any year beginning with the year 1995 shall file on or before April 15 a declaration of his estimated net profits for the current year; shall pay the tax due thereon in quarterly installments, on or before April 15, June 15, September 15 of the current year and January 16, of the succeeding year and shall file a final return and pay to the officer or bureau the balance of the tax due; on April 15, of the succeeding year, all as provided in §13, III, A(3) of the Local Tax Enabling Act.
2. Earned Income. For each year beginning with the year 1995, every taxpayer shall make and file a final return on or before April 15 and pay the tax due, all as provided in §13, III, B, first paragraph, of the Local Tax Enabling Act.
3. Earned Income Not Subject to Withholding. Every taxpayer who is employed for a salary, wage, commission or other compensation and who received any earned income not subject to the provisions relating to collection at source, shall, beginning with the year 1995, make and file with the officer on a form prescribed or approved by the officer, a quarterly return on or before April 30 of the current year, July 31 of the current year, October 31, of the current year, and January 31 of the succeeding year, setting forth the aggregate amount of earned income not subject to withholding by him during the 3-month periods ending March 31, of the current year, June 30 of the current year, September 30 of the current year, and December 31 of the current year, respectively, and subject to the tax, together with such other information as the officer may require. Every taxpayer making such return shall at the time of filing thereof, pay to the officer the amount of tax shown as due thereon, all as provided in §13, (III)(B)(2), of the Local Tax Enabling Act.
(Ord. 94-2, –/–/1994, §4)