It shall be the responsibility of all persons or firms employing persons subject to the city service user fee pursuant to Section 780.04(a) of this Article to make payments and complete reports when required to the Director pursuant to regulations promulgated by the Director and pursuant to the provisions set forth in this Article.
(a) Every employer shall deduct and withhold from any compensation or income paid to an employee in its employ an amount equal to the fee imposed herein upon said employee; provided, that an employer shall not deduct or withhold the fees as to any employee who executes and delivers a proper form prescribed by the Director of Finance evidencing prior payment of the fee either directly or by collection through another employer in the City; provided further, that the employer shall maintain adequate records concerning any such employees. Every employer is deemed to be a trustee for the city in collecting and holding the fee required to be withheld and the funds so collected by such withholding are deemed to be trust funds. The failure of any employer to deduct the fee shall not relieve the employee from the duty to pay the fee. Any employer who fails to deduct the fee as required by this section, or who fails to pay the trust funds to the Director of Finance pursuant to this section and the regulations promulgated pursuant thereto, shall be liable for such fee in full, along with an penalties or interest accrued thereon, as though the fee had originally been assessed against the employer notwithstanding any provisions herein to the contrary.
(b) Every self-employed individual who is not employed by an employer and who has not had the fee deducted or withheld by an employer shall file a form prescribed by the Director of Finance and pay to the Director of Finance all such fees that are due and owing according to and in the manner prescribed by the regulations promulgated pursuant hereto.
(Ord. 0-1382. Passed 1-11-11.)