111.1303 DECLARATIONS OF INCOME.

   Except as provided in this section, every person shall file a declaration setting forth taxable income, including distributive shares of net profits of unincorporated business entities, estimated to be earned by the taxpayer during the current tax year, together with the estimated tax due thereon, less tax withheld within the City of Shaker Heights, and less the tax credit allowed in Section 111.1902, unless the entire taxable income is subject to withholding within the City of Shaker Heights pursuant to Section 111.1302. If the estimated tax for the current year, less the tax to be withheld and less such tax credit, amounts to not more than fifty dollars ($50.00), no declaration or payment of estimated tax is required.

(Ord. 94-205. Enacted 10-24-94.)