(A) In the event an employer fails to withhold, report, or pay license fees for which any employee is liable, it shall be the duty of the employee to report and pay the fee when due and to file reports showing the total license fee due for the period commencing October 1, 1981, and ending March 31, 1982, and thereafter quarterly. This employee shall show on his reports the number of months that he was employed in the city, the name and address of his employer, the compensation received in each month and any other relevant information that the Administrator may require.
(B) This employee shall have the right to make the election to estimate and pay in advance the license fee for a taxable year as provided in § 115.17 (D). This procedure will exempt the person from filing quarterly returns, but the annual report shall be filed on or before the date specified in § 115.17.
(C) The annual reports shall be made not later than April 15 of each year. In the event the employee has not paid the full amount of license fee due for any period, the deficiency together with interest and penalties, must be paid when the reports provided for above are filed or the amount legally determined by the Administrator. In the event of over-payment, the city shall make prompt refund.
(Ord. O-37-81, passed 8-25-81; Am. Ord. O-43-81, passed 10-13-81) Penalty, see § 115.99)
Cross-reference:
Interest on delinquent license fees, see § 115.21
Interest on delinquent license fees, see § 115.21