(a)   The declaration of income not collected at the source, as required by § 882.18, shall be filed on a form furnished by or obtainable from the Administrator, provided, however, that credit shall be taken for the city tax to be withheld from any portion of such income. In accordance with § 882.27, credit may be taken for tax to be paid or to be withheld and remitted to another taxing municipality.
   (b)   The original declaration, or any subsequent amendment thereof, may be increased or decreased on or before any subsequent quarterly payment date as provided for in this chapter.
(Ord. 71-O-11, passed 12-20-1971)