(a) The declaration of estimated tax to be paid to the City by taxpayers who are individuals shall be accompanied by a payment of at least one-fourth of the estimated annual tax and which shall be paid on or before the last day of the seventh, tenth and thirteenth months after the beginning of the taxable year.
(b) The declaration of estimated tax to be paid to the City by taxpayers that are not individuals shall be accompanied by a payment of at least one-fourth of the estimated annual tax which shall be paid on or before the fifteenth day of the sixth, ninth and twelfth months after the beginning of the taxable year.
(c) 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.
(Ord. 2005-101. Passed 5-16-05.)