Every person who anticipates any taxable income which is not subject to Section 183.36 or who engages in any business, profession, enterprise or activity subject to the tax imposed by Section 183.22 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, that if a person's income is wholly from wages from which the tax will be withheld and remitted to the City in accordance with Section 183.36, such person need not file a declaration.
(Ord. 437-66. Passed 12-13-66.)