(A) On or before the fifteenth day of the fourth month following the end of the calendar or fiscal year, an annual return shall be filed, and any balance which may be due the municipality shall be paid therewith in accordance with the provisions of § 39.037.
(B) Each employer within, or doing business within, the municipality, who employs one or more persons on a salary, wage, commission, or other compensation basis, shall deduct at the time of payment of such salaries, wages, commissions, or other compensation due by the employer to each employee, and shall, on or before the last day of April, July, October, and January of each year, after the effective date of this chapter, make a return and pay to the Finance Director the amount of taxes so deducted during the preceding calendar quarter. The return shall be on a form or forms prescribed by or acceptable to the Finance Director, and shall be subject to the rules and regulations prescribed therefor by the Finance Director.
(‘74 Code, § 93.44) (Ord. 384-A, passed 4-1-71; Am. Ord. 01-1348, passed 1-16-01; Am. Ord. 05-1469, passed 12-21-05)