(a) Every employer having an office, factory, workshop, branch, warehouse or other place of business within the corporate limits of the Township shall deduct the tax imposed by this chapter on the earned income due to his or her employee or employees and shall file quarterly returns and final returns and pay quarterly to the Officer the amount of taxes deducted, all as set forth in Section 13, IV of the Enabling Act, its supplements and amendments, commencing January 1, 1992.
(b) Every employer who discontinues business prior to December 31 of any year shall, within thirty days after discontinuance of business, file returns and withholding statements hereinabove required and pay the tax due.
(Ord. 91-10. Passed 12-16-91.)