When a return of form and substance satisfactory to the City Clerk is not filed by an employer and the license fees are not paid the city by such employer, the employee for whom no return has been filed and no fees have been received shall submit the return before January 31 each year showing in the return his or her gross salaries, wages, commissions, and other compensation subject to license fees during all or any part of the preceding calendar year. The return may be made by completing the original copy of the statement furnished him or her by his or her employer if the statement shows all of the salaries, wages, commissions, and other compensation earned by him or her, wherever employed, during the period for which the return is made. If for any reason all license fees of a person subject to the provision of this subchapter were not withheld by his or her employer, the person shall file the return required by this section on a form obtainable at the City Clerk’s office. In addition to the gross salaries, wages, commissions, and other compensation earned by him or her, the returns shall show such other pertinent information as may be required by the City Clerk. Each person making a return required by this section shall, at the time of filing thereof, pay to the City Clerk 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 the return. The amount of any license fee which was due on March 31, June 30, September 30, and December 31, as provided herein, shall bear interest from the date the same became due at the rate of 12% per annum until paid, and the employer failing to pay the same when due shall also pay the 10% penalty imposed under § 110.43.
(2005 Code, § 110.14) (Ord. 89-0301, passed 4-4-1989)