(A) When a return, in form and substance satisfactory to the City Clerk-Treasurer, 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 City Clerk-Treasurer on or before January 31, showing his or her gross receipts subject to license fees during the preceding calendar year. Any employee failing to file a return and pay the license fee shall, in addition thereto, be assessed 12% per annum interest from January 31, the due date, until paid, and a penalty of 10% of the amount of the unpaid license fee, with a minimum penalty of $5. The return may be made by completing the original copy of the statement furnished 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.
(B) If for any reason all license fees of a person subject to the provisions of this chapter 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 City Clerk-Treasurer. In addition to the gross receipts earned by him or her, the return shall show other pertinent information as may be required by the City Clerk-Treasurer. Each person making a return required by this section shall, at the time of filing thereof, pay to the City Clerk-Treasurer the amount of license fee due under this chapter; provided, 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 that were due on April 30, July 31, October 31 and January 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 § 113.99 of this code.
(Prior Code, § 113.04) (Ord. 541, passed 9-1-1992)