(A) Each employer shall deduct from the pay due any employee as defined in § 67.002 above, the amount of the license fee measured by the compensation due each employee multiplied by one percent (1%). The amounts so deducted shall be paid by the employer to the city (on a quarterly basis), for the periods ending on March 31, June 30, September 30, and December 31, on or before the fifteenth (15th) so deducted shall be paid by the employer to the city (on a quarterly basis), for the periods ending on March 31, June 30, September 30 and December 31, on or before the end of the month following the end of the quarter. The amount paid to the City Clerk shall be computed only on the compensation due the employee for work performed within the city. Should the employee's compensation paid by the employer to the employee for the particular taxable period be a mix between in the city and out of the city, then the amount paid to the City Clerk shall be attributable only to that portion paid for services performed within the city.
(B) The failure or omission of the employer to comply with subsection (A) will result in the removal of the employer's business license (permit) to operate within the city.
(C) However, failure or omission by an employer to deduct such license fee shall not relieve any employee from the payment of such license fee, and compliance with the requirements for making returns as provided in this chapter or with any regulations promulgated under this chapter.
(D) 1099 filing requirement. Every business entity making payments of six hundred dollars ($600.00) or more to persons other than employees for services performed within the city are responsible for maintaining the records of those payments and for completing IRS Form 1099 on or before February 28 of the year following the close of the calendar year in which such compensation was paid.
(E) Every employee receiving compensation in the city subject to the tax imposed shall be personally liable for any amount due. In all cases where the employer does not withhold the tax levied under this chapter from the employee, such employee or employees shall be responsible for filing with the city each quarter in the same manner as if they were the employer.
(F) Each employer shall file with the city a return by January 31 of each year, on a form provided by the city, showing the adjusted taxable gross amount of compensation of each employee and the amount of the license fees deducted and paid by the employer, during all or any part of the preceding calendar year, and the last known address of each employee.
(G) The employer shall, on or before January 31 of each year, furnish to each employee a statement showing the total amount deducted and paid to the city by the employer during the previous year.
(H) Federal agencies, having employees within the city, shall provide notification to their respected employees of the deadlines of the occupational licenses fee due to the city. Notices shall be delivered to the employee or posted conspicuously within the work area.
(Ord. 16-2007, passed 11-13-07; Am. Ord. 7-2008, passed 7-14-08; Am. Ord. 6-2017, passed 1-22-18)