Every person who anticipates any taxable income which is not subject to Section 181.17 hereof, including lottery winnings and other gambling winnings, or who engages in any business, profession, enterprise or activity subject to the tax imposed by Section 181.03 hereof 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; provided, however, if a person's income is wholly from wages from which the tax will be withheld and remitted to the City in accordance with Section 181.17 hereof, such person need not file a declaration.
(1969 Code 92.22)