Every person who anticipates any taxable income which is not subject to § 39.020, or who engages in any business, profession, enterprise, or activity subject to the tax imposed by § 39.020, 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 qualifying wages from which the tax will be withheld and remitted to this municipality in accordance with § 39.055, such person need not file a declaration.
(‘74 Code, § 93.40) (Ord. 384-A, passed 4-1-71; Am. Ord. 01-1348, passed 1-16-01; Am. Ord. 05-1469, passed 12-21-05)