(A) Every employer shall obtain a license from the License Inspector before the commencement of business, provided, however, that where such employer has a current license from the city for the conduct of such business under this or any other subchapter, this section shall not apply.
(B) Each 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 all of the salaries, wages, commissions, tips, gratuities, bonuses, gross receipts, or other compensation due each employee by the employer at the time of payment thereof, on any such sums earned due and accrued after July 1, 2021. The payment required to be made on account of such deductions by employers shall be made quarterly to the License Inspector, for the quarterly periods ending March 31, June 30, September 30, and December 31 of each year, on or before the last day of the month next following the end of each quarterly period.
(C) Each employer shall, at the end of each quarter, make a return on a form furnished by the city, which shall include the name of the employee, his or her Social Security number, the gross amount due and paid such employee, and the amount withheld, or, in lieu thereof, a true and correct copy of the Social Security return filed by the employer with the federal government. Provided, however, that the failure or omission by an employer to deduct such license fee shall not relieve an employee from the payment of such license fee and compliance with the requirements for making returns as provided in this subchapter or with any regulation promulgated under this subchapter.
(D) Each such employer shall file in the office of the License Inspector on forms to be furnished by the city the last known address of each such employee, and on or before January 31 in each year thereafter, a return showing the gross amount of salary, wage, commission, or other compensation of each employee and the amount of license fees deducted and paid by the employer during all or any part of the preceding calendar year. Such returns shall also include such pertinent information as the License Inspector may require.
(E) 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 such wage, salary, commission, or other compensation and the amount deducted and paid by the employer during the previous year.
(2010 Code, § 111.04) (Ord. 2, 2021, passed 4-12-2021) Penalty, see §
110.99