Every person who anticipates any taxable income which is not subject in whole or in part to Section 791.17, or who engages in any business, profession, enterprise or activity subject to the tax imposed by Section 791.03, 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, provided, however, that if a person's income is wholly from wages from which the tax will be withheld in full and remitted to the City in accordance with Section 791.17, such person need not file a declaration. However, if the amount of the estimated tax not withheld or not fully withheld is less than forty dollars ($40.00), such person need not file a declaration.
(Ord. 262-1966. Passed 12-23-66; Ord. 207-2009. Passed 12-7-09.)