183.20 PAYMENT OF TAX INSTALLMENTS.

(a) At the time of filing each declaration required by Section 183.19, each person shall pay to the Municipality one-fourth of the amount of his estimated annual tax. Thereafter the installments must be paid as required in Section 183.19.

(b) For final returns and final adjustment of tax due, see Section 183.14.

(Ord. 2003-79. Passed 12-2-03.)

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