(A) Each employer within the township and each employer situated outside of the township who engages in business within the township is hereby charged with the duty of collecting from each person engaged by him or her and performing an occupation for him or her within the township the tax of $52 per year and making a return and payment thereof to the Receiver of Taxes.
(B) Each employer is hereby authorized to deduct the tax from each person in his or her employ, whether such person is paid by salary, wages, or commission and whether part or all of such occupation is performed within the township.
(Ord. 2007-7, passed 11-27-2007)