When a return in form and substance satisfactory to the License Inspector is not filed by an employer and the license fees are not paid to the city by such employer, the employee for whom no return has been filed and no payment has been made shall file a return with the License Inspector on or before January 31 annually showing in said return his or her gross receipts subject to license fees for the period from January 1 to December 31, and shall file a return with the License Inspector on or before January 31 of each year thereafter, showing in said return his or her gross receipts subject to license fees during the preceding calendar year. Such return may be made by completing the original copy of the statement furnished him or her by his or her employer if such statement shows all of the compensation earned by him or her wherever employed, during the period for which such return is made. 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, such person shall file the return required by this section on a form obtainable at the office of the License Inspector. In addition to the gross receipts earned by him or her, such return shall show other pertinent information as may be required by the License Inspector. Each person making a return required by this section shall, at the time of filing thereof, pay the License Inspector 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 said return. The amount of any license fees which 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 8% per annum until paid, and the employer failing to pay the same when due, shall also pay the penalty imposed under this code.
(2010 Code, § 111.05) Penalty, see § 110.99