(A) It shall be the duty of every person engaged in any trade, occupation, or profession within the city, who employs or engages the services of others in connection therewith, to withhold from the compensation of the employee the license fees provided in this chapter, at the time the compensation is paid or credited. Except as otherwise provided in divisions (C) or (D) below, any person governed by this section shall pay to the Administrator the license fees withheld by him according to the following provisions.
(1) For license fees withheld during the period commencing January 1 and ending March 31 of any year, on or before April 30 of that year.
(2) For license fees withheld during the period commencing April 1 and ending June 30 of any year, on or before July 31 of that year.
(3) For license fees withheld during the period commencing July l and ending September 30 of any year, on or before October 31 of that year.
(4) For license fees withheld during the period commencing October 1 and ending December 31 of any year, on or before January 31 of the next succeeding year.
(B) Notwithstanding the provisions of division (A) above to the contrary, for the period commencing October 1, 1981, and ending March 31, 1982, any person obligated to do so by this section shall report and pay to the Administrator the license fees withheld by him on or before April 30, 1982. Failure on the part of the employer to withhold, report, and pay the license fees shall not relieve the employees from liability therefor.
(C) A person engaged in agriculture business (raising crops and livestock) who employs less than five employees on a regular-time basis (450 hours during a quarter), may file a return and pay the withholding tax at the end of the taxable year.
(D) Any person may elect to estimate and pay in advance, the license fee that may become due from compensation to be paid employees for a taxable year. This procedure will exempt the person from filing quarterly returns. The penalty for underpayment will be as provided in § 115.21.
(Ord. O-37-81, passed 8-25-81; Am. Ord. O-43-81, passed 10-13-81) Penalty, see § 115.99