§ 311-37. Payment with Declaration.

(a)

For tax years prior to 2005, the required portion of the tax liability for the taxable year that shall be paid through estimated taxes made payable to the Municipality or tax commissioner, including the application of tax refunds to estimated taxes and withholding on or before the applicable payment date, shall be as follows:

(i)

Taxpayers who are individuals are required to submit a declaration of the estimated income tax to be paid the Municipality accompanied by a payment of at least seventeen and one-half percent (17.5%) of the estimated annual tax, less credit for taxes withheld or paid to another municipality or Joint Economic Development District. At least a similar amount shall be paid on or before the last day of the seventh (7 ^th ), tenth (10 ^th ), and thirteenth (13 ^th ) months after the beginning of the tax year.

(ii)

For taxpayers that are not individuals, such declaration of estimated income tax to be paid the Municipality shall be accompanied by a payment of at least seventeen and one-half percent (17.5%) of the estimated annual tax. At least a similar amount shall be paid on or before the fifteenth (15 ^th ) day of the sixth (6 ^th ), ninth (9 ^th ) and twelfth (12 ^th ) months after the beginning of the taxable year.

(b)

For tax years beginning on or after January 1, 2005 and continuing through December 31, 2015, the required portion of the tax liability for the taxable year that shall be paid through estimated taxes made payable to the Municipality or tax commissioner, including the application of tax refunds to estimated taxes and withholding on or before the applicable payment date, shall be as follows:

(i)

Taxpayers who are individuals are required to submit a declaration of the estimated income tax to be paid the Municipality accompanied by a payment of at least twenty-two and one-half percent (22.5%) of the estimated annual tax, less credit for taxes withheld or paid to another municipal corporation or Joint Economic Development District. At least a similar amount shall be paid on or before the last day of the seventh (7 ^th ), tenth (10 ^th ), and thirteenth (13 ^th ) months after the beginning of the tax year.

(ii)

For Taxpayers that are not individuals, such declaration of estimated income tax to be paid the Municipality shall be accompanied by a payment of at least twenty-two and one-half percent (22.5%) of the estimated annual tax. At least a similar amount shall be paid on or before the fifteenth (15 ^th ) day of the sixth (6 ^th ), ninth (9 ^th ) and twelfth (12 ^th ) months after the beginning of the taxable year.

(c)

For tax years beginning on or after January 1, 2016, the required portion of the tax liability for the taxable year that shall be paid through estimated taxes made payable to the Municipality or tax commissioner, including the application of tax refunds to estimated taxes and withholding on or before the applicable payment date, shall be as follows:

(i)

Taxpayers who are individuals are required to submit a declaration of the estimated income tax to be paid the Municipality accompanied by a payment of at least twenty-two and one-half percent (22.5%) of the estimated annual tax, less credit for taxes withheld or paid to another municipal corporation or Joint Economic Development District, with the declaration of income tax, and at least a similar amount shall be paid on or before the fifteenth (15 ^th ) day of the sixth (6 ^th ), ninth (9 ^th ) and thirteenth (13 ^th ) months after the beginning of the taxable year.

(ii)

For Taxpayers that are not individuals, such declaration of estimated income tax to be paid the Municipality shall be accompanied by a payment of at least twenty-two and one-half percent (22.5%) of the estimated annual tax, less credit for taxes withheld or paid to another municipal corporation or Joint Economic Development District, with the declaration of income tax, and at least a similar amount shall be paid on or before the fifteenth (15 ^th ) day of the sixth (6 ^th ), ninth (9 ^th ) and twelfth (12 ^th ) months after the beginning of the taxable year.

The mere submission of a declaration estimating a municipal income tax liability shall not constitute a filing of the required declaration unless accompanied by the required payment.

(Ordained by Emer. Ord. No. 363-2015, § 2, eff. Jan. 1, 2016; a. Ord. No. 019-2018, § 1, eff. March 22, 2018)