Every employer having an office, factory, workshop or other place of business within the township shall deduct the tax imposed by this subchapter on the earned income due to his or her employee or employees and shall file quarterly returns and final returns and pay quarterly to the Income Tax Officer the amount of tax deducted, as set forth in § 13, IV, of the Local Tax Enabling Act, except that:
(A) For the period from July 1 of the current year to December 31 of the current year such employers shall, on or before October 31 of the current year and on or before January 31 of the succeeding year, file a return and pay to the officer the taxes deducted during the preceding three-month periods ending September 30 of the current year and December 31 of the current year, respectively;
(B) On or before February 28 of the succeeding year, every employer shall file with the officer:
(1) An annual return showing the total amount of earned income paid, the total amount of tax deducted, and the total amount of tax paid to the Officer for the period beginning July 1 of the current year and ending December 31 of the current year; and
(2) A return withholding statement for each employee employed during all or any part of the period beginning July 1 of the current year and ending December 31 of the current year setting forth the employee’s name, address and Social Security number, the amount of earned income paid to the employee during said period, the amount of tax deducted, the political subdivisions imposing the tax upon such employee and the amount of tax paid to the officer. Every employer shall furnish two copies of the individual return to the employee for whom it is filed.
(C) Every employer who discontinues business prior to December 31 of the current year shall, within 30 days after discontinuance of business, file returns and withholding statements hereinabove required and pay the tax due; and
(D) No employer shall be required to register, deduct taxes, file returns or pay taxes in the cases of domestic servants.
(2003 Code, § 151-5) (Ord. 1-69, passed 1-6-1969)