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The declaration of estimated tax to be paid to the city shall be accompanied by a payment of at least one-fourth of the estimated annual tax and at least a similar amount shall be paid on or before the last day of the sixth, ninth and twelfth months after the beginning of the taxable year. However, 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. Notwithstanding the above if the estimated tax for the current year, less the tax to be withheld and less all allowable tax credits, amounts to not more than ten dollars ($10.00), no quarterly payment of estimated tax is required.
(Ord. 93-O-36, passed 7-6-1993)