(A) The declaration shall be filed on a form furnished by or obtainable from the Finance Director or an acceptable generic form, and credit shall be taken for the municipal tax to be withheld from any portion of such income. In accordance with the provisions of this chapter, credit may be taken for tax 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.
(C) For taxpayers who are individuals, such declaration of estimated tax to be paid the municipality shall be accompanied by a payment of at least 22.5% of the estimated annual tax and at least a similar amount shall be paid on or before the last day of the seventh, tenth, and thirteenth months after the beginning of the taxable year.
(D) For taxpayers that are not individuals, such declaration of estimated tax to be paid the municipality shall be accompanied by a payment of at least 22.5% of the estimated annual tax and at least a similar amount shall be paid on or before the fifteenth day of the sixth, ninth, and twelfth months after the beginning of the taxable year.
(E) The mere submission of a declaration estimating a tax liability shall not constitute filing unless accompanied by the required payment.
(‘74 Code, § 93.42) (Ord. 384-A, passed 4-1-71; Am. Ord. 90-914, passed 2-20-90; Am. Ord. 01-1348, passed 1-16-01; Am. Ord. 05-1469, passed 12-21-05)