(a) Every taxpayer who anticipates any income which is not subject to the provisions of Section 181.05 shall file a declaration of the estimated tax for the year of 2003. Such declaration shall be filed on or before April 15, 2003, and thereafter a similar declaration shall be filed for each calendar year, on or before April 15 of the ensuing year for the duration of the taxes referred to herein, by all such taxpayers.
(b) Such declaration shall be filed upon a form prescribed by the Village Tax Administrator and furnished by the Village Tax Administrator, which fom1 may simply state the figures used in making such declaration are the figures used in making the declaration of the estimates for the Federal Income Tax, provided it is understood such figures may be modified according to the provisions of this chapter so the declaration required by this Section shall set forth only such income as is taxable under the provisions of this chapter.
(c) The declaration to be filed on April 15 of each year shall be accompanied by payments of at least one-fourth (1/4) of the estimated annual tax, and at least a similar amount shall be paid on or before June 15, September 15 and December 31 of each year. Provided, however, such estimate may be amended at the time of making any quarterly payment, and further provided on or before April 15 of the year following that for which declaration was filed, a final return shall be filed and any balance which may be due the Village of New Washington shall be paid therewith. Should it appear such taxpayer has paid more than the amount of tax to which the Village of New Washington would be entitled a refund of the amount so overpaid shall be made, or the same may be applied toward the declaration of tax due for the ensuing year. Claims for refunds shall be made on forms prescribed by and obtainable from the Village Tax Administrator.
(Ord. 844. Passed 1-27-03.)