(a) Every person who anticipates any taxable income which is not subject to Section 193.17, or who engages in any business, profession, enterprise or activity subject to the tax imposed by Section 193.03, shall file a declaration setting forth such estimated income or the estimated profit or loss from such business activity together with the estimated tax due thereon, if any; however, if a person's income is wholly from wages from which the tax will be withheld and remitted to the City in accordance with Section 193.17, such person need not file a declaration.
(b) Every individual, business, employer, broker or other person who or which is required under the Internal Revenue Code to furnish Form 1099 to the Internal Revenue Service (I.R.S.) for individuals or businesses to whom or which they have paid nonemployee earned compensation, shall furnish copies of the Form 1099 to the Tax Administrator, or in lieu thereof a listing containing the same information as required by the I.R.S. on the Form 1099, on or before the due date for such form as established by the I.R.S.
(Ord. 92-63A. Passed 9-15-92.)