(a) Net Profits. Every taxpayer making net profits in 1992 and in any year succeeding 1992 shall file a declaration of his or her estimated net profits for the current year, 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 Section 13, III, A(1) (ii) and (2) through (5), inclusive, of the Enabling Act, its supplements and amendments.
(b) Earned Income. For 1992 and each year succeeding the year 1992, every taxpayer shall make and file final returns and pay the taxes due all as provided in Section 13, III, B, first paragraph, of the Enabling Act, its supplements and amendments.
(c) Quarterly Returns. Every taxpayer who is employed for a salary, wage 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 Section 13, III, B (2) of the Enabling Act, its supplements and amendments.
(Ord. 91-10. Passed 12-16-91.)