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as independent contractors and not employees (those who are not subject to withholding) must provide the Municipality with copies of all 1099 miscellane- ous income forms and/or a list of names, addresses, Social Security Numbers or federal identification numbers and a total amount of earnings, payments, bonus- es, commissions and/or fees paid to each person. (h) All employers that provide any contractual service within the City, and who employ subcontractors in conjunction with that service shall, prior to cony nnencement of the service, provide the City the names and addresses of the sub- contractors. The subcontractors shall be responsible for all income tax employer requirements under this chapter. (Ord. 71 -10. Passed 11- 1 -10.) 128.1303 DECLARATIONS OF INCOME NOT COLLECTED AT SOURCE. (a) Every person who anticipates any taxable income which is not subject to Section 128.1902 and/or from which tax will not be fully withheld at Lake - wood's tax rate, or who engages in any business, profession, enterprise or activi- ty subject to the tax imposed by Section 128.0501, shall file a declaration setting forth such estimated income or the estimated profit or loss fiom such business activity, together with the estimated tax due thereon, if any, and shall make the estimated payments required herein. (b) If the estimated tax for the current year, less the tax to be withheld and less the tax credit allowed in Section 1 28.1902, is less than one hundred dollars ($100.00), no declaration or payment of estimated tax is required. (Ord. 71 -10. Passed 11- 1 -10.) 128.1304 FILING OF DECLARATION. (a) The declaration required by Section 128.1303 shall be filed on or before the April 15 of each year during the effective period set forth in Section 128.0502 or within one hundred five (105) days of the date the taxpayer becomes subject to tax for the fast time. (b) Those taxpayers reporting on a fiscal year basis shall file a declaration on or before the fifteenth day of the fourth month following the end of such fiscal year or period. (Ord. 71 -10. Passed 11- 1 -10.) 128.1305 FORM OF DECLARATION. (a) The declaration required by Section 128.1303 shall be filed upon a form furnished by or obtainable from the Administrator, or on an acceptable generic form as defined in this chapter. Credit shall be taken for the City tax to be with- held from any portion of such income and credit shall be taken for tax to be paid or withheld and remitted to another taxing municipality, in accordance with the provisions of Section 128.1902. (b) The original declaration or any subsequent amendment thereof may be in- creased or decreased on or before any subsequent quarterly payment date as provided for herein. (Ord. 71 -10. Passed 11- 1 -10.) 128.1306 PAYMENT TO ACCOMPANY DECLARATION. Such declaration of estimated tax to be paid to the City shall be accompanied by a payment of at least one -fourth of the estimated non - withleld and/or under - withheld tax due, and at least a similar amount shall be paid on or before the last day of the seventh and tenth months after the beginning of the taxable year, and on or before the last day of the first month of the suc- ceeding year following the taxable year. However, if an amended declaration has been filed, the unpaid balance shown due thereon shall be paid in equal in- stallments on or before the remaining payment dates. (a) If the taxpayer is an individual, at least a similar amount shall be paid on or before the last day of the seventh (7th), tenth (10th), and thirteenth (13th) months after the beginning of the taxpayer's taxable year, provided that in case an amended declaration has been filed, or the taxpayer is taxable for a portion of 13