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Except as herein provided, each employer within the Township of Lamar, as well as those employers situated outside the Township of Lamar, but who engage in business within the Township, is hereby charged with the duty of collection from each of his employees engaged by him and performing for him within the Township of Lamar the said tax of $52 per annum and making a return and payment thereof to the KCSD Tax Office. Further, except as herein provided, each employer is hereby authorized to deduct this tax from each employee in his employ, whether said employee is paid by salary, wages, or commission.
(Ord. 12-05-2011.02, 12/5/2011, §II)