(A) Every employer within the township shall deduct, monthly or more frequently than monthly, at the time of payment of compensation due by him or her to an employee, the tax of 0.5% of the amount of compensation for such period from January 1, 1965, to and including December 31, 1965. Such employer shall quarterly make a return and pay over to the Collector of Income Tax of the township the amount of tax deducted, or the balance of any tax deducted and not previously, during said quarter, remitted to the Collector of Income Tax of the township. Such quarterly returns shall be filed and the tax due herewith paid over on or before the last day of the calendar month following the close of each of the quarters ending March 31, June 30, September 30 and December 31.
(B) Such return shall be on a form furnished by or obtainable from the Collector of Income Tax of the township, and shall set forth the total amount of wages or compensation paid by said employer during said quarter; the amount of tax withheld; previous remittances, if any, to the Collector of Income Tax of the township for the said quarter; and the balance remitted therewith.
(C) Together with the return for the quarter ending December 31, there shall be filed in addition thereto an annual return, which return shall be on a form furnished by and be obtainable from the Collector of Income Tax of the township, and shall set forth the name and residence of such employees during all or part of the preceding year, the amount of compensation earned by each of such employees during the preceding year, and any other pertinent information that may be required; provided, however, that the failure or omission by an employer, either residing within or outside of the township, shall not relieve any employee from the payment of such tax and the compliance with such regulations with respect to making returns and payment thereof, as may be established under this subchapter; provided, also, however, that it shall be the duty of the employee to notify his or her employer promptly of any change of residence or any other change affecting his or her status as taxpayer or nontaxpayer of the tax imposed by this subchapter; any employer withholding the tax imposed by this subchapter from any resident or nonresident shall be and is hereby authorized to continue to withhold said tax until the employer is notified by the employee of the change of residence of any other change.
(D) Any employee from whom taxes are not being withheld shall be under a duty, as soon as such employee becomes a resident of or is employed in the township, of notifying his or her employer so that the tax imposed by this subchapter may be withheld.
(Ord. 266, passed 11-6-1964; Ord. 307, passed 5-6-1966; Ord. 313, passed 2-17-1967; Ord. 326, passed 3-1-1968) Penalty, see § 34.999