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Such declaration of estimated tax to be paid to the City shall be accompanied by a payment of at least one-fourth of the estimated annual tax and at least a similar amount shall be paid on or before the fifteenth day of the fourth month, and the last day of the seventh and tenth month of the year and the first month of the year following the taxable year. However, in case an amended declaration has been filed, the unpaid balance shown due thereon, shall be paid in equal installments on or before the remaining payment dates. If the total due is less than forty dollars ($40.00) it may be paid in one lump sum. If the amount due is forty dollars ($40.00) or more, payments must be made in quarterly installments.
(Ord. 1983-48. Passed 11-28-83; Ord. 2007-5. Passed 3-12-07.)