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 is liable for such quarter, sign the same, and mail the same together remittance, in the form required by this Section 711.13, of the amount of the tax to the office of the City Recorder. In estimating the amount of tax due of each quarter, the taxpayer may deduct one-fourth of the total exemption allowed for the year. When the total tax for which any person is liable under this article does not exceed the sum of one hundred dollars in any year, the tax payer may pay the same quarterly as aforesaid or with the consent in writing to the City Recorder, at the end of the month next following the close of the tax year.
Any other provision of this section notwithstanding, the City Recorder, if he/she deems it necessary to insure payment under this section for periods of shorter duration than quarter-year periods. (Passed 9-14-09.)