(a) The declaration required by Section 181.16 shall be filed on a form prescribed by or acceptable to the Tax Commissioner, or on an acceptable generic form as defined in this Chapter. Credit shall be taken for the City tax to be withheld from any portion of such income. In accordance with Section 181.24, 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 amended at any time.
(c) An amended declaration must be filed on or before December 31 of any year, or, in the case of a taxpayer on a fiscal year accounting basis, on or before the date fixed by regulation of the Tax Commissioner, if it appears that the original declaration made for such year underestimated the taxpayer's income by ten percent (10%) or more. At such time a payment shall be made which, together with prior payments, is sufficient to pay the taxpayer's entire estimated liability. (Ord. 7087. Passed 11-10-09.)