Each employer shall prepare and file a return showing a computation of the tax on forms to be supplied to him or her by the Township Secretary or the Receiver of Taxes. It is further provided that if the employer fails to file said return and pay the tax, whether or not he or she makes collection thereof from the salary, wages, or commission paid by him or her to the persons engaged by him or her in an occupation within the township, the employer shall be responsible for the payment of the tax in full and as though the tax had originally been levied against him or her.
(Ord. 2007-7, passed 11-27-2007)