Each employer shall prepare and file a return showing a computation of the tax on forms to be supplied to the employer by the Collector. If an employer fails to file the return and pay the tax, whether or not the employer makes collection thereof from the salary, wages or commissions paid by him or her to an employee, except as provided hereafter in this subchapter, the employer shall be responsible for the payment of the tax in full as though the tax had been originally levied against the employer.
(Ord. 1480, passed 12-3-2007)