(A) Each employer who employs one or more persons within the city shall obtain from the city an occupational license fee reporting number.
(B) Each employer who employs one or more persons within the city shall deduct monthly, or more often than monthly, at the time of payment thereof, the occupational license fee due from each employee measured by the amount of salaries, wages, commissions, or compensation due by the employer to the employee subject to the occupational license fee and shall pay to the Treasurer the amount of occupational license fee so deducted. The payment required to be made on account of deductions by employers shall be made quarterly to the City Treasurer for the quarterly periods ending on the last day of March, June, September, and December of each year, on or before the last day of the month next following the quarter of the deduction and employers shall file an employer's quarterly return of license fee withheld. However, the Collector may, by regulation, require employers to make returns and to remit the occupational license fees withheld more frequently.
(C) Each employer who employs one or more persons within the city shall annually file by the last day in February each year an annual report of employee's payroll withholding form to the collector, in which return is set forth the name and residence of each employee of the employer, employed during the preceding calendar year, his or her social security number (or other federal identification number), setting forth the total amount of salaries, wages, commissions, or other compensations earned during the preceding calendar year by each employee and the amount thereof earned within the city and subject to the occupational license fee imposed by this subchapter. It shall be the duty of each employer who has deducted the occupational license fee from the wages, salaries, commission, or other compensation referred to above, to furnish the employee a statement showing the amount of salary earned and occupational license fee deducted and paid by the employer during the preceding calendar year, on or before the last day of January of each year. However, the failure or omission of any employer to deduct the occupational license fee shall not relieve the employee from the payment of the occupational license fee and compliance with such regulation with respect to making returns and payments thereof, as may be fixed in this subchapter or established by the Collector.
(D) An employer who deducts and withholds the city occupational license fee from one or more persons under employ and who fails to file a return and make payment therewith shall in addition to the penalties prescribed herein upon conviction be subject to a fine of not less than $100 nor more than $500, or imprisonment for not more than 30 days, or both fine and imprisonment, for each offense. Such criminal penalties shall be in addition to the penalties imposed above.
(E) The Collector shall have the authority to extend the time of filing the occupational license fee return. Extension shall be upon the written request of the licensee and shall be received by the Collector prior to the due date of the occupational license fee return. The written request shall be accompanied by a copy of the appropriate state or federal applications for extension. Regardless of the number of extensions approved, all occupational license fees remaining unpaid after they become due shall bear interest at the rate of 1.5% per month (or part thereof) until paid. All occupational license fees remaining unpaid for 30 days after the original due date, or approved extension date, whichever shall be later, shall be subject to a 10% penalty of the amount of such unpaid occupational license fees, or $10, whichever shall be greater.
(F) Each person filing a return shall provide a copy of Form Schedule C, 1040 (Profit or Loss from Business or Profession); Form Schedule E, I 040 (Supplemental Income from Rents, etc.); Form 765 or 1065 (partnerships); Form 741 or 1041 (Fiduciary/Estate-Trusts); Form 720 or 1120 (Corporations), as applicable.
(Ord. 07-13-2023-B, passed 8-10-2023)