(A) Every employer shall, within 15 days after the effective date of this subchapter or within 15 days after first becoming an employer, register with the Occupation Tax Collector the employer’s name, address and such other information as the Occupation Tax Collector may require.
(B) As to each taxpayer employed for any length of time on or before March 31, 1969, each employer shall deduct the tax from compensation payable to the taxpayer, file a return on a form prescribed by the Occupation Tax Collector and pay the Occupation Tax Collector the full amount of all such taxes on or before April 30 of current years. Thereafter, as to each taxpayer for whom no prior deduction has been made, who is employed for any length of time in any of the three-month periods ending June 30, September 30 and December 31 of current years, each employer shall deduct the tax from compensation payable to the taxpayer, file a return on a form prescribed by the Occupation Tax Collector and pay to the Occupation Tax Collector in full amount of all taxes deducted for each three- month period on or before July 31, October 31 and January 31 of current years, respectively.
(C) Any employer who discontinues business or ceases operation before December 31 shall, within 15 days after discontinuing business or ceasing operation, file the return hereinabove required and pay the tax to the Occupation Tax Collector.
(D) The failure of any employer to deduct tax shall not relieve the employee from the duty to file a return and pay the tax. Any employer who fails to deduct the tax as required by this section, or who fails to pay such tax to the Occupation Tax Collector, shall be liable for such tax in full as though the tax had originally been levied against such employer.
(E) As to employees who present official receipts evidencing prior payment of the tax either directly or by collection through other employers, the employer shall not deduct the tax but shall maintain adequate records concerning such employees.
(Ord. 865, passed 11-20-1968)