(A) Net profits. Every taxpayer making net profits in any year shall file a declaration of his or her estimated net profits for the current year and shall pay the tax due thereon in quarterly installments, and shall file a final return and pay to the officer the balance of the tax due, all as provided in § 13, III, A(1) of the Local Tax Enabling Act.
(B) Earned income.
(1) Filing. Every taxpayer shall make and file final returns and pay the taxes due, all as provided in § 13, III, B, first paragraph of the Local Tax Enabling Act.
(2) Quarterly returns. Every taxpayer who is employed for a salary, wage, commission or other compensation and who received any earned income not subject to the provisions relating to collection at source shall make and file with the officer quarterly returns and shall pay quarter-annually the amount of tax shown as due on such returns, all as provided in § 13, III, B(2) of the Local Tax Enabling Act.
(2003 Code, § 151-4) (Ord. 1-69, passed 1-6-1969)