(A) Each employer who employs one or more persons within the city shall deduct monthly, or more often than monthly, at the time of payment thereof, the license tax due from each employee measured by the amount of salaries, wages, commissions or compensation due by the employer to the employee and shall pay to the City Treasurer the amount of license tax so deducted. The payment required to be made on account of deduction by employers shall be made quarterly, for the quarterly periods ending March 31, June 30, September 30 and December 31 of each year, on or before the last day of the month next following the quarter of the deduction to the City Treasurer. The employer shall, annually, during the month of January of each year, make a return to the City Manager in which is set forth the name and residence of each employee of the employer during the preceding calendar year, giving the amount of salaries, wages, commissions or other compensations earned during the preceding year by each employee. Provided, however, that, the failure or omission of any employer to deduct the license tax in compliance with the regulations with respect to making returns and payments thereof, as may be fixed by this article or established by the City Manager shall not affect the validity of the tax.
(B) Each person subject to a license tax imposed by this article shall, on or before the fifteenth day of the fifth month following the close of each year, make and file with the City Manager a return, in duplicate, on a form furnished by or obtainable from the City Clerk, setting forth the aggregate amount of salaries, wages, commissions and other compensations during the preceding year. Provided, however, that, where the entire tax due under this article has been withheld under provisions thereof, the City Manager may waive the filing of the return by the licensee; provided further that, where the fiscal year of the business, profession or other activity differs from the calendar year and the licensee files federal income tax returns for the fiscal years, the license tax shall be measured by the salaries, wages, commissions or other compensations earned during the fiscal year.
(C) The City Manager shall have the authority to extend the filing of returns at his or her discretion. The extensions shall be upon written request of the licensee. Provided, however, that, any balance unpaid when payment is due under the terms of this article shall bear interest at the rate of 6% per annum until paid.
(1977 Code, § 20-263) (Ord. 68-10, passed 6-24-1968)