In each tax year, each employer shall use his or her or her employment records to determine the number of employees from whom such tax shall be deducted and paid over to the Collector on or before the thirtieth day following the end of each calendar quarter of each such tax year.
(1980 Code, Ch. 25, Part 3, § 57) (Ord. 1377, passed 11-24-2008, § 1)