1. Every employer who employs one or more individuals for a wage, whose wages are subject to the tax imposed by this Part shall deduct the amount of tax levied by this Part from such wages as defined which are paid to the individual from first payment made each year as measured from the enactment of this Part, from January 1 of each succeeding year or from the date of hiring for each employee hired subsequent to the enactment of this Part.
2. The tax shall be paid by the employer to the tax collector on a form to be supplied by the tax collector, if any, which shall include no less information than the employer’s name, address and tax identification number, the employee’s name home address and Social Security number. The tax shall be remitted to the tax collector within 30 days of deduction from an individual’s wages.
3. Every employer shall be liable for the amount of the tax due whether the employer deducts the tax or not, and shall be liable to the Borough of East McKeesport for the full amount of the tax and all penalties, charges, interest, fees and costs as may be due or which may become due.
4. Every person who is self employed or whose tax is for any reason not collected as provided hereinabove shall file a return on a form to be supplied by the tax collector, if any, which shall include no less information than the taxpayer’s name, address and tax identification number or Social Security number, address of the occupation and home address. The tax shall be remitted to the tax collector no later than the thirty- first of January of each year commencing with 2006 and no later than the thirty-first of March of the year 2005.
(Ord. 848, 2/10/2005, §5)