(A) It shall be the duty of every person engaged in any trade, occupation or profession, within the county, who employs or engages the services of others in connection therewith, to withhold from the compensation of the employee, the license fees herein provided, at the time the compensation is paid or credited. The person shall report and pay the same to the Administrator on or before April 30, July 31, October 31 and January 31 of each year, for the license fees accrued during the preceding three months, except as provided in divisions (B) and (C) below. Failure on the part of the employer to withhold, report and pay the license fees shall not relieve the employee from the liability therefor.
(B) A person engaged in agriculture business (raising crops and livestock) who employs less than five employees on a regular time basis, 450 hours during a quarter, or a federal employee or postal worker, may file a return and pay the withholding tax at the end of the taxable year.
(C) Any person may elect to estimate and pay in advance, the withholding tax that may become due from compensation to be paid employees for a taxable year. This procedure shall exempt the person from filing quarterly returns. The penalty for underpayment shall be as provided in division (D) below.
(D) All license fees not paid when due shall draw interest at the rate of 6% per annum from due date until paid, and upon failure to pay any license fee when due, a penalty of 10% is hereby imposed which penalty shall draw interest from due date.
(2001 Code, § 110.04) (Ord. passed 6-8-1999)