(A) The return and payment required to be made on account of deductions by the employers from salaries, wages and other compensation of employees shall be monthly, on or before the fifteenth day of the month next following each monthly payroll period.
(B) The employer shall, on or before the fifteenth day of the month next following each monthly payroll period, make a return and pay to the Treasurer the full amount of the license fee so deducted or withheld with respect to compensation paid all of his or her employees subject to the license fee under this chapter. No part of such tax so withheld and so reported may be paid to the Treasurer in installments.
(C) The return required to be filed under this section shall be made on a form furnished by or obtained from the City Clerk/Treasurer/Tax Collector.
(D) On or before January 31 (unless written request for extension is made to and granted by the City Clerk/Treasurer/Tax Collector) following any calendar year in which such deductions have been made by any employer, the employer shall file with the City Clerk/Treasurer/Tax Collector in the form prescribed by the City Clerk/Treasurer/Tax Collector, an information return, giving the name, and address of the employee, the total amount of compensation paid during the year, and the amount of city license fee withheld from the employee.
(E) In deducting and withholding the license fee at source and in the payment of any fee due under this chapter, a fractional part of a cent shall be disregarded unless it amounts to $0.005 or more in which case it shall be increased to $0.01.
(F) The City Clerk/Treasurer/Tax Collector shall have the authority to extend the filing of said returns in his or her discretion. Such extension shall be upon the written request of the licensee; provided, however, that any balance unpaid when payment is due under the terms of this chapter shall bear interest at the rate of 8% per annum until paid.
(2002 Code, § 110.23) (Ord. 1994-C-2, passed 6-6-1994) Penalty, see § 110.99