(A) Each employer who employs one or more persons within the city shall deduct monthly or more often than monthly, at the time of payment thereof, the license fee due from each employee measured by the amount of salaries, wages, commissions, or compensation due by the employer to employee and shall pay to the City Tax Office the amount of license fee so deducted. The payment required to be made on account of deduction by employers shall be made quarterly, for the quarterly periods ending March 31, June 30, September 30, and December 31 of each year, on or before the last day of the month next following the quarter of the deduction, to the City Tax Office.
(B) The employer shall, annually during the month of January of each year, make a return to the Director of Finance in which is set forth the name and residence of each employee of the employer during the preceding calendar year, giving the amount of salaries, wages, commissions, or other compensations earned during such preceding year, by each such employee; provided however, that the failure or omission of any employer to deduct such license fee in compliance with such regulations with respect to making returns and payment thereof, as may be fixed in this chapter or established by the Director of Finance. Federal employees who are responsible for the withholding and payment of the 1.15% occupational tax shall have the option of paying the gross amount owed on an annual basis during the month of January each year.
(Prior Code, § 110.33) (Ord. 220.23C, passed 6-11-2020)