Every person who anticipates any taxable income which is not subject to Section 193.06, or who engages in any business, profession, enterprise and activity subject to the tax imposed by Section 193.03 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.
(a) (1) Such declaration shall be filed on or before April 15 of each year during the life of this chapter, or before the fifteenth day of the fourth month from the date in which the taxpayer becomes subject to tax for the first time.
(2) Those taxpayers reporting on a fiscal year basis shall file a declaration before the fifteenth day of the fourth month after the beginning of each fiscal year or period.
(3) Such declaration shall be filed upon a form furnished by, or obtainable from, the Commissioner of Taxation. Credit may be taken for Maumee income tax to be withheld, if any, from any portion of such income. In addition, credit may be taken for tax paid or payable to other taxing municipalities in accordance with the provisions of Section 193.14.
(4) 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.
(5) The taxpayer making the declaration shall, at the time of the filing thereof, pay to the Commissioner at least one-fourth of the estimated annual tax due after deducting:
C. Any overpayment of previous year's tax liability which the taxpayer has not elected to have refunded.
At least a similar amount shall be paid on or before the fifteenth day of the sixth, ninth and twelfth months that are for non-individuals, for individuals a similar amount shall paid on or before the last day of the seventh, tenth and thirteenth month after the beginning of the taxpayer's taxable year, provided that in case an amended declaration has been duly filed, or the taxpayer is taxable for a portion of the year only, the unpaid balance shall be paid in equal installments on or before the remaining payment dates.
(b) On or before the fifteenth day of the fourth month of the year following that for which such declaration or amended declaration was filed, an annual return shall be filed and any balance which may be due Maumee shall be paid therewith in accordance with the provisions of Section 193.05.
(c) Notwithstanding any provision or requirement of this chapter to the contrary, if a taxpayer resides or proposes to reside in Maumee or engages in business or proposes to engage in business therein for a period of less than three months or if the Commissioner determines that the residence of any taxpayer in Maumee or the period during which any taxpayer will engage in business in Maumee may reasonably be expected to be less than three months, the Commissioner may require any such taxpayer to file a declaration and/or a return within such time as he may reasonably fix and to pay or secure the payment of any tax due or to become due and/or any tax withheld or required to be withheld during the period of residence or engagement in business of the period of such residence or engagement in business estimated by the Commissioner.
The date or dates fixed by the Commissioner for the filing of declarations and/or for payments or security for payments of taxes pursuant to this subsection shall be in lieu of the dates for such filing or payment specified for taxpayers generally to this chapter.
(Ord. 258-2003. Passed 12-15-03.)