§ 745.17 COMPUTATION OF TAX; REMITTANCE.
   (a)   The taxes levied hereunder shall be due and payable in quarterly installments on or before the expiration of one month from the end of the quarter in which they accrue. The taxpayer shall, within one month from the expiration of each quarter, make out an estimate of the tax for which he or she is liable for such quarter, sign it and mail it, together with a remittance, in the form required by § 745.21, of the amount of tax to the office of the City Manager. In estimating the amount of tax due for each quarter, the taxpayer may deduct one-fourth of the tax credit of the total exemption allowed for the year. When the total tax for which any person is liable under this chapter does not exceed the sum of $100 in any year, the taxpayer may pay the same quarterly as aforesaid, or with consent in writing of the City Manager, at the end of the month next following the close of the tax year.
   (b)   Any other provision of this section notwithstanding, the City Manager, if he or she deems it necessary to ensure payment of the tax, may require the return and payment under this section for periods of shorter duration than quarter-year periods.