The Finance Director is hereby authorized to demand, receive and collect tax moneys from all corporations, political subdivisions, associations, companies, firms or individuals, employing persons who owe per capita taxes, or in possession of unpaid commissions or earnings belonging to any person owing per capita taxes, upon the presentation of written notice or demand for the same containing the name of the taxable and the amount of the tax due. Upon the presentation of such notice and demand, 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, become due, or from any unpaid commissions or earnings of any taxable in its, his or her possession, or that shall, within sixty days thereafter, come into its, his or her possession, the sum sufficient to pay the respective amount of the per capita 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. The employer shall be entitled to deduct not more than two percent for his or her expenses for such moneys paid over to the Finance Director. Upon the failure of such employer to make such deduction when properly notified as herein provided, such employer shall forfeit and pay the amount of such tax for each taxable whose taxes are not withheld and paid over to the Finance Director as herein provided, which amount may be recovered by an action of assumpsit in a suit to be entered by the Finance Director on behalf of Council.
(Ord. 4670. Passed 7-13-94.)