(A) Each employer who employs one (1) or more persons or within the city shall obtain an occupational license tax reporting number.
(B) Each employer who employs one (1) or more persons within the city shall deduct monthly, or more often than monthly, at the time of payment thereof, the occupational license tax due from the employee measured by the amount of salaries, wages, commissions, or compensation due by the employer due to the employee subject to the occupational license tax and shall pay to the City Clerk/Treasurer the amount of the occupational license tax so deducted. The payment required to be made on account of deductions by employers shall be made quarterly to the City Clerk/Treasurer for the quarterly periods ending on the last day of March, June, September, and December or before the last day of the month following the quarter of said deduction. However, the Collector may, by regulation require employers to make returns and to remit the occupational license taxes more frequently.
(C) Each employer who employs one (1) or more persons within the city shall annually during the month of January make a return to the Collector, in which return is set forth the name residence of each employee of the employer employed during the previous calendar year, his Social Security Number (or Federal Identification Number), and the total aggregate of salaries, wages, commissions, or other compensation earned during such proceeding calendar year for all employees (not individual designations), and provided further, that it shall be the duty of each employer who has deducted the occupational license tax from the salary, wages, commissions, and other compensation referred to above, to furnish the employee with a statement showing the amount of salary earned and amount of occupational tax deducted and paid by the employer during the previous calendar year, on or before the last day of January each year. Provided, however, that the failure or omission of any employer of such occupational license tax shall not relieve the employee from the payment of such occupational license tax and compliance with such regulation with respect to making returns and payment thereof as may be fixed in this chapter or established by the Collector.
(D) An employer who deducts and withholds the occupational license tax from one (1) or more persons in his employ and who fails to file a return and make payments therewith shall be fined in addition to the penalties prescribed in § 116.99 be subject to a fine of not less than fifty dollars ($50) nor more than five hundred dollars ($500), or imprisonment for not more than thirty (30) days, or both such fine and imprisonment, for each offense. Such criminal penalties shall be in addition to the penalties imposed above.
(Ord. 99-08, passed 6-14-99) Penalty, see § 116.99