(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 the same and mail the same together with a remittance, in the form required by § 113.143 of the amount of the tax to the city. When the total tax for which any person is liable under this section does not exceed $1,000, in any year, the taxpayer may pay this amount by the end of the month following the close of the tax year.
(B) Any other provision of this subchapter notwithstanding, the Finance Director may require the return and payment under this section for periods other than quarter-year periods for any legitimate tax administration purposes.
(Ord. passed 11-12-2019)