1. Every employer having an office, factory, workshop, branch, warehouse or other place of business within the geographical area of the Borough of Dauphin shall deduct the tax imposed by this Part on the earned income payable by him to his employee or employees. Said employers shall file quarterly returns and final returns and pay quarterly to the officer the amount of taxes deducted, all as set forth in §13, IV(b) of the Local Tax Enabling Act. The returns shall be for calendar quarters and shall be returned and the tax paid on or before April 30, July 31, and October 31 of
the current year and January 31 of the succeeding year.
A. On or before February 28, 1996, and on each February 28 thereafter, every employer shall file with the officer:
(1) An annual return showing the total amount of earned income paid, the total amount of tax deducted, and the total amount of tax paid to the officer for the period beginning January 1 and ending December 31 of the prior year.
(2) A return withholding statement for each employee employed during all or any part of the period beginning January 1 of the prior year and ending December 31 of the prior year setting forth the employee’s name, address and Social Security number, the amount of earned income paid to the employee during said period, the amount of tax deducted, the political subdivisions imposing the tax upon such employee, the amount of tax paid to the officer. Every employer shall furnish two copies of the individual return to the employee for whom it is filed.
3. Every employer who discontinues business prior to December 31 of any year
shall, within 30 days after discontinuance of business, file returns and withholding statements herein above required and pay the tax due.
4. No employer shall be required to register, deduct taxes, file returns or pay taxes in the cases of domestic servants.
(Ord. 94-2, –/–/1994, §5)