(a)   Every resident must file a declaration of estimated income.
   (b)   Every person who anticipates any taxable income which is not subject to Section 193.36 of this section, or who engages in any business, profession, enterprise or activity subject to the tax imposed by Section 193.22 shall file a declaration setting forth such estimated income or the estimated profit or loss for such business activity together with the estimated tax due thereon.
(Ord. 1971-75. Passed 12-27-71.)