(A) Each employer shall deduct from the pay due any employee the amount of the license fee measured by the gross salaries, wages, commissions, and other compensation due each employee beginning on January 1, 1979. The payments required to be made on account of such deductions by employers shall be made to the City Treasurer for the periods ending on March 31, June 30, September 30, and December 31, on or before the last day of the month next following the period. Provided, however, that the failure or omissions by an employer to deduct such license fee shall not relieve an employee from the payment of such license fee and compliance with the requirements for making returns as provided in this subchapter or with any regulations promulgated under this subchapter.
(B) On or before January 31 of each year, each employer shall file in the office of the City Treasurer a return on a form acceptable to him, setting forth the following information in respect to each employee employed during the preceding calendar year: Name, address, social security number, the amount of the license fees deducted and paid by the employer.
(Ord. passed 12-18-78)