(A)   Each employer in the township is hereby required to deduct this tax from each employee in his or her employ, whether the employee is paid by salary, wages or commission and whether or not part or all of such services are performed within the township.
   (B)   Taxes deducted from wages by an employer shall at all times be and remain the property of the township and shall constitute a trust fund in the employer’s hands until remitted to the Collector. Deduction of taxes from wages shall, as between the employee and the township, constitute payment of the tax by the employee, regardless of any insolvency or failure to remit on the employer’s part.
   (C)   Each employer shall prepare and file a return showing a computation of the tax on forms to be supplied by the Collector.
   (D)   Each employer shall assess a pro rata share of the local services tax for each payroll period in which the person is engaging in occupation in the township. The pro rata share of the tax assessed on the person for a payroll period shall be determined by dividing the combined rate of the local services tax levied for the calendar year by the number of payroll periods established by the employer for the calendar year. For purposes of determining the pro rata share, an employer shall round down the amount of the tax collected each payroll period to the nearest one-hundredth of a dollar. Collection of the local services tax shall be made on a payroll period basis for each payroll period in which the person is engaging in an occupation in the township.
   (E)   Employers shall be required to remit the local services taxes to the township within 30 days of the end of each quarter of a calendar year.
   (F)   Employers who withhold the local services tax shall deliver to an individual employed in more than one jurisdiction evidence of deductions on a form to be furnished to the employer by the Collector, which form shall be evidence of deductions having been made and, when presented to any other employer, shall be authority for such employer to not deduct this tax from the employee’s wages, but to include such employee on his or her return by setting forth his name, address and the name and address of the employer who deducted this tax.
(Ord. 145, passed 12-11-2007)