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(a) Every person who anticipates any taxable income which is not subject to Section 191.07, or who engages in any business, profession, enterprise or activity subject to the tax imposed by Section 191.02, shall file a declaration setting forth such estimated profit or loss from such business activity together with the estimated tax due thereon, if any; provided, however, if a person's income is wholly from wages, salaries, commissions or other compensation from which the tax will be withheld and remitted to the City in accordance with Section 191.07, such person need not file a declaration, and further provided that the declaration must be filed only if the estimate of tax that will not be fully withheld exceeds one hundred dollars ($100). Such declaration shall be filed on or before April 15 of each year on a form furnished by, or obtainable from, the Director of Finance, or on an acceptable generic form. (Ord. C70-05. Passed 7-5-05.)
(b) Those taxpayers reporting on a fiscal year basis shall file a declaration within 105 days after the beginning of such fiscal year or period.
Such declaration shall be filed on a form furnished by or obtainable from the Director of Finance; provided, however, credit shall be taken for the City tax to be withheld from any portion of such income. In accordance with the provisions of Section 191.07, credit may be taken for tax to be paid to or to be withheld and remitted to another taxing municipality.
(c) The original declaration or any subsequent amendment thereof, may be increased or decreased on or before any subsequent quarterly payment day as provided for herein.
(Ord. C7-71. Passed 3-1-71)
(d) (1) Such declarations of estimated tax to be paid the City by taxpayers who are individuals shall be accompanied by a payment of at least one-fourth of the estimated tax and at least a similar amount shall be paid on or before the last day of the seventh, tenth and thirteenth months after the beginning of the taxable year. Provided, however, that in case an amended declaration has been filed, the unpaid balance shown due thereon shall be paid in equal installments on or before the remaining payment dates.
(2) Estimated tax to be paid the City by taxpayers who are corporations and associations shall be accompanied by a payment of at least one-fourth the estimated tax required to be paid by this section, and at least a similar amount shall be paid on or before the fifteenth day of the sixth, ninth, and twelfth month of the taxable year. Provided, however, that in case an amended declaration has been filed, the unpaid balance shown due thereon shall be paid in equal installments on or before the remaining payment dates.
(e) (1) No penalties or interest shall be assessed, for not filing a declaration, on any resident taxpayer who was not domiciled in the City of Grove City on the first day of January in the year in which they became subject to estimated payments.
(2) Penalties or interest shall not be assessed on estimated payments if the taxpayer has remitted an amount equal to one hundred percent (100%) of the previous year's tax liability, provided that the previous year reflected a twelve-month (12) period and the taxpayer filed a return for that year.
(3) Penalties or interest shall not be assessed if the taxpayer has been credited with at least ninety percent (90%) of the total estimated liability (i.e., total estimated taxable income) by the due dates for fourth quarter payments.
(Ord. C73-77. Passed 9-19-77. Ord. 27-05. Passed 4-4-05; Ord. C70-05. Passed 7-5-05.)