(A) Each employer shall deduct from the pay due every employee the approximate amount of the license fee from the gross salaries, wages, commissions, and other compensation due each employee beginning on July 1, 1989. The payments required to be made on account of such deductions by employers shall be made to the City Clerk for the period ending on March 31, June 30, September 30, and December 31 of every year on or before the last day of the month following the period. The failure or omissions 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 chapter or with any regulations promulgated under this chapter.
(B) On or before January 31 of each year, each employer shall file in the office of the City Clerk a return on a form acceptable to him or her, setting forth the following information in respect to each employee employed during the preceding calendar year: name; address; Social Security number; the amount of gross salaries, wages, compensations, and other commissions of each employee; and the amount of the license fees deducted and paid by the employer.
(2005 Code, § 110.13) (Ord. 89-0301, passed 4-4-1989)