193.07 DECLARATIONS.

   (a)   Any taxpayer who anticipates taxable income which is not subject to Section 193.06 or who engages in any business, profession, enterprise, or activity subject to the tax imposed by Section 193.03, shall file a declaration setting forth the estimated income or the estimated profit from the business activity, with the estimated tax due thereon, if any. However, if a person’s income is wholly from wages from which the tax will be withheld and remitted to the City of Findlay in accordance with Section 193.06, the person need not file a declaration.

   (b)   The declaration may simply state that the figures used in making the declaration are the figures used in making the estimated declaration for federal income tax, provided it is understood that the figures may be modified so that the declaration required by this section shall set forth only such income as is taxable under the provisions of this chapter.

   (c)   The declaration for a person, to be filed on or before April 15 of the tax year, shall be accompanied by payment of at least twenty-two and one-half percent of the estimated annual tax, and at least a similar amount must be paid on or before July 31 and October 31 of the tax year, and January 31 of the subsequent tax year. The estimate may be amended at any time. A final return must be filed and any balance which may be due must be paid on or before the due date set forth in Section 193.05. If the taxpayer has paid more than the amount of tax to which the City of Findlay is entitled, a refund of the amount so overpaid shall be made, or the same may be applied toward the declaration of tax due for the ensuing year. Claims for refunds shall be made on forms prescribed or approved by the Tax Administrator and within the time provided in Section 193.11.

   (d)   Except as otherwise provided herein, the declaration, to be filed on the fifteenth day of the fourth month of the tax year, shall be accompanied by payment of at least twenty-two and one-half percent of the estimated annual tax, and at least a similar amount must be paid on or before the fifteenth day of the sixth, ninth, and twelfth months of the tax year. The estimate may be amended at any time. A final return must be filed and any balance which may be due must be paid on or before the due date set forth in Section 193.05. If the taxpayer has paid more than the amount of tax to which the City of Findlay is entitled, a refund of the amount so overpaid shall be made, or the same may be applied toward the declaration of tax due for the ensuing year. Claims for refunds shall be made on forms prescribed or approved by the Tax Administrator and within the time prescribed in Section 193.11.

   (e)   In any case where a taxpayer has failed to file a declaration, the Tax Administrator, or his duly authorized agent, may estimate the income on behalf of the taxpayer and shall issue a statement of said estimate to the taxpayer.

(Ord. 2002-104. Passed 11-19-02.)