(A)   Each employer who engages in business within the township is hereby charged with the duty of collecting from each of his or her employees engaged by him or her and performing for him or her within the township the tax of $52 per annum on a payroll based deduction basis and making a return and payment thereof to the Collector.
   (B)   If the employer fails to file the return provided for elsewhere in this subchapter and pay the tax, whether or not he or she makes collection thereof from the salary, wages or commissions paid by him or her to the employee, the employer shall be responsible for payment of the tax in full without deducting a commission and as though the tax had originally been levied against the employer.
(Ord. 145, passed 12-11-2007)