(a) The declaration required by Section 183.1303 shall be filed upon a form furnished by, or obtainable from, the Administrator; however, credit shall be taken for City tax to be withheld from any portion of such income. In accordance with the provisions of Section 183.1901, 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 in this chapter.
(Ord. 1968-15. Approved by voters 5-7-68.)