(A) Each employer shall register with the tax collector the employer’s name, address, and other information the tax collector may require within 15 days after the effective date of this subchapter or within 15 days after first becoming an employer.
(B) For each taxpayer employed for any length of time on or after January 1, 2004, each employer shall deduct the tax from compensation payable to the taxpayer, file a return on a form prescribed by the tax collector, and pay to said tax collector the full amount of taxes deducted on or before April 30 of the current tax year. For each taxpayer for whom no prior deduction has been made, who is employed after the effective date of this subchapter and in any of the three-month periods ending June 30, September 30, and December 31, of the tax year, each employer shall deduct the tax from compensation payable to the taxpayer, file a return on a form prescribed by the tax collector, and pay said collector the full amount of all taxes deducted, on or before July 31 or October 31 of the current tax year, or January 31 of the following year, respectively.
(C) Any employer who discontinues business or ceases operation before December 31 of any year during which this tax is in effect, shall file the return hereinabove required and pay the tax to the tax collector within 15 days after discontinuing business or ceasing operations.
(D) The failure of any employer to deduct the tax shall not relieve the employee from the duty to file a return and pay the tax. Any employer who fails to deduct the tax as required by this section, or who fails to pay such tax to the collector, shall be liable for such tax in full, as though the tax had originally been levied against such employer.
(E) As to employees who present official receipts evidencing prior payment of the tax imposed hereby either directly or by collection through employers, the employer shall not deduct the tax but shall maintain adequate records concerning such employees.
(Ord. 01-03, passed 10-6-2003)