Paying Taxes! - A Necessary Evil BUT!

I found out something very interesting about the local tax that I have to pay in my area.  It's bad enough that this tax has to be paid but to add insult to injury it seems that it would be better for one if they are very careful as to how they fill out the forms.  I'm speaking specifically of the quarterly returns that have to be filled out with "estimated" income.  There is a minimum amount that is exempt but lets say that you made under the minimum for that quarter but you want to list it on the quarterly (dare I say be a good citizen and all that).  It turns out that ANY amount that you list as income for that quarter is subject to the tax - regardless of the amount (even if its below the minimum!.  Let's say for example you list a small income source of say $50.  Even though $50 is below the minimum amount subject to the tax if you list it on your quartely you will have to pay the tax on that $50!  Then when you file your yearly that tax amount that you paid will be refunded to you (and not in a very fast manner!). However if you just put $0 (because the amount is under the minimum) then you won't have to pay a tax on that $50.  But you will have to report the $50 for the yearly return but since its under the minimum you won't have to pay a tax on it.