(A) (1) It is always the primary responsibility of the employer to withhold the license fees from employee compensation and file it with the Chief Financial Officer on the appropriate forms provided by the City.
(2) When a return in form and substance satisfactory to the Chief Financial Officer is not filed by an employer and the license fees are not paid to the City by the employer, the employee for whom no return has been filed and no payment has been made shall file a return with the Chief Financial Officer on or before January 31 of each year showing in the return his or her gross receipts subject to license fees during the preceding calendar year.
(3) The return may be made by completing the original copy of the statement furnished to him or her by his or her employer, if the statement shows all of the compensation earned by him or her wherever employed, during the period for which the return is made.
(4) If, for any reason, all license fees of a person subject to the provisions of this subchapter were not withheld by his or her employer from his or her gross receipts, the person shall file the return required by this section on a form obtainable at the office of the Chief Financial Officer.
(5) In addition to the gross receipts earned by him, the return shall show such other pertinent information as may be required by the Chief Financial Officer. Each person making a return required by this section shall, at the time of filing thereof, pay the Chief Financial Officer the amount of license fee due under this subchapter; provided, however, that, any portion of the license fee deducted at the source shall be deducted on the return, and only the balance if any shall be due and payable at the time of filing the return. The amount of any license fees which were due on October 31, January 31, April 30 and July 31 in each year as provided herein shall bear interest from the date the same became due at the rate of 12% per annum until paid, and the employer failing to pay the same when due shall also pay the penalty imposed under § 37.054.
(B) In those cases where federal regulations prohibit the withholding of local license fees, it then becomes the responsibility of each individual employee to withhold any fees due and forward the same to the Chief Financial Officer with all necessary documentation. The filings shall be done in accordance with those procedures outlined in § 37.048. Any payments received after the due dates shall be subject to a penalty of 10% with no minimum payment and interest at the rate of 12% per annum.
(1995 Code, § 3.16.050)