(A) Each employer who employs one or more persons within the city shall deduct from the pay due any employee the amount of the business license fee measured by the salary, wage, commission or other compensation due each employee by the employer at the time of payment thereof (per paycheck), on any such sums earned due and accrued. The payments required to be made on account of such deductions by employers shall be made quarterly, for the quarterly periods ending March 31, June 30, September 30, or December 31, of each year, or before the last day of the month next following the end of each such quarterly period.
(B) Each employer shall at the end of each quarter make a return on a form furnished by the License Inspector, which shall include the name of the employee, his social security number, and the amount withheld, or, in lieu thereof, a true and accurate copy of the social security return filed by the employer with the Federal Government. However, the failure or omission by an employer to deduct such business license fee shall not relieve an employee payment of such business license fee and compliance with the requirements for making returns as provided in this chapter or with any regulation promulgated under this chapter.
(C) The employer shall, on or before January 31 of each year furnish to each employee to whom a salary, wage, commission or other compensation is due in accordance herewith, a statement showing the gross amount of each wage, salary, commission or other compensation and the amount deducted and paid by the employer during the previous year.
(Ord. 93-625, passed 6-1-93; Am. Ord. 02-786, passed 2-20-02; Am. Ord. 04-852, passed 12-13-04; Am. Ord. 05-890, passed 12-12-05)