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Each employer shall prepare and file a return showing a computation of the local services tax on forms to be supplied to him by the KCSD Tax Office. The failure of any employer to deduct the tax shall not relieve the employee from the duty to file a return and pay the tax. Any employer who fails to deduct the tax as required by this Section, or who fails to pay such tax to the KCSD Tax Office, shall be liable for such tax in full as though the tax had originally been levied against such employer; provided, however, that no employer shall be held liable for failure to withhold the local services tax or for the payment of the withheld tax money to the Township if the failure to withhold taxes arises from incorrect information submitted by the employee as to the employee’s place or places of employment, the employee’s principal office or where the employee is principally employed.
(Ord. 12-05-2011.02, 12/5/2011, §II)