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 during the current tax year, together with the estimated tax due thereon, less the amount withheld within the Village, and less the tax credit allowed in Section 191.33, unless the entire taxable income is subject to withholding within the Village, pursuant to Section 191.17. If the estimated tax for the current year, less the tax to be withheld, and less such tax credit, amounts to not more than one hundred dollars ($100.00), no declaration of payment of estimated tax is required. (Ord. 1868. Passed 6-24-02.)