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A person subject to the local services tax shall be assessed a pro-rata share of the tax for each payroll period in which the person is engaging in an occupation. The pro-rata share of the tax assessed on the person for a payroll period shall be determined by dividing the combined rate of the local services tax levied for the calendar year by the number of payroll periods established by the employer for the calendar year. For purposes of determining the pro-rata share, an employer shall round-down the amount of the tax collected each payroll period to the nearest one-hundredth of a dollar. Collection of the local services tax levied shall be made on a payroll period basis for each payroll period in which the person is engaging in an occupation.
(Ord. 12-05-2011.02, 12/5/2011, §II)