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(b) Those taxpayers reporting on a fiscal year basis shall file a declaration within four months after the beginning of each fiscal year.
(Ord. 1966-230. Passed 12-30-66; Ord. 2005-028. Passed 3-2-05.)
(a) The declaration required by Section 890.19 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 Section 890.27, 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 herein.
(Ord. 1971-294. Passed 12-28-71.)
Effective January 1, 2003, 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 July 31 and October 31 after the beginning of the taxable year, and January 31 of the following 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.
(Ord. 1973-207. Passed 11-21-73; Ord. 2005-028. Passed 3-2-05.)
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