(A) Each employer who employs five or more persons on a full-time basis within the county shall deduct monthly, or more often than monthly, at the time of the payment thereof, the license fee due from each employee measured by the amount of salaries, wages, commissions, or other compensation due by such employer to such employee and shall pay to the county government the amount of the license fee so deducted.
(B) The payment required to be made on account of deductions by employers shall be made quarterly to the county government, for the quarterly periods ending March 31, June 30, September 30, and December 31, on or before the last day of the month following the quarter of such deduction; however, any employer withholding $300 or more license fee during any quarter shall file a return and pay the license fee withheld monthly.
(C) Each employer who employs five or more persons within the unincorporated area of the county shall, annually on or before February 28 of each year, make a return to the Director of Finance in which it sets forth the name and residence of each employee of such employer employed during the preceding calendar year, giving the amount of salaries, wages, commissions, or other compensation earned during such preceding year by such employee together with such other pertinent information as the Director of Finance may require; however, the failure or omission by any employer to deduct such license fee shall not relieve the employee from the payment of such license fee and compliance with such regulations with respect to making returns and payments thereof, as may be fixed in this subchapter, established by the Director of Finance of the County Fiscal Court.
(D) No church, religious congregation, or religious society of any creed is required under the terms of this subchapter to withhold or deduct any sum from the wages, salaries, commissions, or other compensation due by the church, religious congregation, or religious society to its employees as salaries, wages, commissions, or other compensation; however, this failure to withhold by the employer the license fees shall not relieve the employees of the churches, religious congregations, or religious societies from the payment of the license fees required by this subchapter.
(E) Nothing in this section shall be construed to mean that employees of churches, religious congregations, or religious societies of all creeds (except duly ordained ministers) shall be relieved from the payment of any occupational license fee in compliance with all regulations established by the Director of Finance with respect to making returns and payment of such fees.
(Prior Code, § 60.006) (Ord. 86-2, passed 5-14-1986; Ord. 2007-30, passed 1-9-2008)