Each employer within the City who employs one or more persons on a salary, wage, commission or other compensation basis shall deduct, monthly or more often than monthly, at the time of the payment thereof, the tax of one percent of salaries, wages, commissions or other compensation due by the employer to the employee, and shall make a quarterly return for each quarter of the calendar year, on or before the thirtieth day of the month following the termination of the quarter for which the return is made, and pay to the Finance Director the amount of tax so deducted. Such return shall be on a form furnished by or obtainable from the Department of Finance and shall set forth the name and residence of each employee of the employer during all or any part of the preceding quarter, the amount of salaries, wages, commissions or other compensation earned during such preceding quarter by each of such employees, and such other pertinent information as the Finance Director may require. However, the failure or omission by any employer, either residing within or outside the City, to make such a return and/or pay such tax shall not relieve the employee from the payment of such tax and from compliance with such regulations, with respect to making returns and payments thereof, as may be fixed in this chapter or established by the Finance Director.
(Ord. 4670. Passed 7-13-94.)