In the event an employer fails to withhold, report or pay license fees for which any employee liable, then it shall be the duty of the employee to report and pay the same when due and to file reports showing total gross receipts for the period from July 1 to December 31. The reports shall be made upon forms furnished by the Administrator and shall be filed not later than April 30 of each year. In the event the licensee has not paid the full amount of license fees due for any period, the deficit, together with interest and penalties, shall be paid when the reports above provided for are filed or the amount legally determined by the Administrator. In the event of over-payment, the county shall make prompt refund.
(2001 Code, § 110.06) (Ord. passed 6-8-1999)