When a return to form and substance satisfactory to the City Treasurer is not filed by an employer and the license fees are not paid to the city by such employer, the employee for whom no return has been filed and no payment has been made shall file a return with the City Treasurer on or before January 31 of each year showing in the return his gross salaries, wages, commissions, and other compensation subject to license fees during all or any part of the preceding calendar year. Such return may be made by completing the original copy of the statement furnished him by his employer in accordance with § 110.04 hereof if such statement shows all of the salaries, wages, commissions, and other compensation earned by him, wherever employed, during the period for which such return is made. If for any reason all license fees of a person subject to the provisions of this subchapter were not withheld by his employer, such person shall file the return required by this section on a form obtainable at the City Treasurer's office. In addition to the gross salaries, wages, commissions, and other compensation earned by him, such return shall show such other pertinent information as may be required by the City Treasurer. Each person making a return required by this section shall, at the time of filing thereof, pay to the City Treasurer the amount of license fee due under this subchapter; provided, however, that any portion of the license fee deducted at the source shall be deducted on the return and only the balance, if any, shall be due and payable at the time of filing the return. The amount of any license fee which was due on March 31, June 30, September 30, and December 31, as provided herein, shall bear interest from the date the same became due at the rate of 8% per annum until paid, and the employer failing to pay the same when due shall also pay the penalty imposed under
(Ord. passed 12-18-78)