The Department of Finance shall demand, and the Finance Director shall collect, taxes due the City under this chapter from all corporations, political subdivisions, associations, companies, firms or individuals, employing persons owing delinquent per capita, occupation, occupational privilege and earned income taxes, or having in possession unpaid commissions or earnings belonging to any person owing delinquent per capita, occupation, occupational privilege and earned income taxes, or whose spouse owes delinquent per capita, occupation, occupational privilege and earned income taxes, upon the presentation of a written notice and demand under oath or affirmation, containing the name of the taxable or the spouse thereof and the amount of tax due. Upon the presentation of such written notice and demand, any such corporation, political subdivision, association, company, firm or individual shall deduct from the wages, commissions or earnings of such individual employee, then owing or that shall within sixty days thereafter come into its or his or her possession, a sum sufficient to pay the respective amount of the delinquent per capita, occupation, occupational privilege and earned income taxes and costs, shown upon the written notice or demand, and shall pay the same to the Finance Director within sixty days after such notice has been given. Such corporation, political subdivision, association, firm or individual shall be entitled to deduct from the moneys collected from each employee the costs incurred due to the extra bookkeeping necessary to record such transactions, not exceeding two percent of the amount of money so collected and paid over to the Finance Director.
Upon failure of any such corporation, political subdivision, association, company, firm or individual to deduct the amount of such taxes or to pay the same over to the Finance Director, less the cost of bookkeeping involved in such transaction, as herein provided, within the time herein required, such corporation, political subdivision, association, company, firm or individual shall forfeit and pay the amount of such tax for each such taxable whose taxes are not withheld and paid over, or that are withheld and not paid over, together with a surcharge of ten percent added thereto, to be recovered by an action of assumpsit in a suit to be instituted by the Finance Director or by the proper authorities of the City, as debts of like amount are now by law recoverable, except that such person shall not have the benefit of any stay of execution or exemption law.
(Ord. 4670. Passed 7-13-94.)