Each employer shall prepare and file a return showing a computation of the tax on forms to be supplied to him or her by the Officer. If the employer fails to file the return and pay the tax, whether or not he or she makes collection of the tax from the salary, wages or commissions paid by him or her to an employee, the employer shall be responsible for the payment of the tax in full without deducting a commission and as though the tax had originally been levied against such employer.
(Ord. 1609. Passed 12-30-69; Ord. 2362. Passed 12-28-04.)