(a) Every resident shall file a declaration of estimated income; and
(b) Every person who anticipates any taxable income or who engages in any business, profession, enterprise or activity subject to the tax imposed by Section 880.03 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.
(Ord. 1988-147. Passed 7-18-88; Ord. 09-81. Passed 7-21-09.)