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Every person who anticipates any taxable income which is not subject to § 882.17 or who engages in any business, profession, enterprise or activity subject to the tax imposed by this chapter, 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. However, if a person's income is wholly from wages from which the tax shall be withheld and remitted to the city in accordance with § 882.17, such person need not file a declaration.
(Ord. 71-O-11, passed 12-20-1971)