The tax imposed by this article shall be paid in quarterly installments on or before the expiration of one month after the end of the quarter in which it accrues. The taxpayer shall, within one month after the expiration of each quarter, make out an estimate of the tax for which he is liable for such quarter, sign the same, and mail the same together with a remittance of the amount of the tax so estimated to the Recorder. In estimating the amount of the tax due for each quarter, the taxpayer may deduct one-fourth of the total exemption allowed for the year. When the total tax for which any person is liable under this article does not exceed the sum of one hundred dollars ($100.00) in any year, the taxpayer may pay the same quarterly as aforesaid or, with the consent in writing of the Recorder at the end of the month next following the close of the tax year. The Recorder shall prescribe and furnish the form or forms for the estimates required hereunder.
(Passed 6-6-83.)