(A) Every employer who employs one or more persons within the city shall deduct from the pay due any employee the amount of the license fee measured by the salary, wage, commission or other compensation due each employee by the employer at the time of payment thereof, on any such sums earned. The payments required to be made on account of such deductions by employers shall be made quarterly to the City Clerk-Treasurer for the quarterly periods June 30, September 30, December 31 and March 31 of each year, on or before the last day of the month next following the end of each quarterly period. The failure or omission by an employer to deduct the license fee shall not relieve an employee from the payment of the license fee and compliance with the requirements for making returns as provided in this chapter, or with any regulations promulgated under this chapter.
(B) The employer shall, on or before January 31 of each year, furnish to each employee to whom a salary, wage, commission or other compensation is due in accordance herewith, a statement showing the gross amount of wage, salary, commission or other compensation and the amount deducted and paid by the employer during the previous year.
(Prior Code, § 113.03) (Ord. 541, passed 9-1-1992)