[Amended 6-25-2001 by Ord. No. 23-2001; 8-8-2005 by Ord. No. 50-2005; 8-22-2005 by Ord. No. 54-2005]
A. Every employer within the City is required to register, to deduct tax from employees' earned income, to file quarterly reports and make remittances and to do other acts as set forth in § 13(IV) of the Local Tax Enabling Act.
B. In addition, every employer having a factory, workshop, branch, warehouse or other place of business within the City is required to register to deduct tax from the earned income of the employees employed outside the City but domiciled within the City, to file quarterly reports and make remittances and do other acts as fully set forth in § 13(IV) of the Local Tax Enabling Act.
C. Employers, or their representatives, who are required to file 50 or more W-2 forms with the City of Reading must file those forms in accordance with the City of Reading Magnetic Media Reporting and Electronic Filing Guidelines. An employer who does not comply with the requirements for filing will be penalized by the Income Tax Officer at a rate of $20 per W-2 submitted exceeding 50.