Each employer shall prepare and file a return showing a computation of the tax on forms to be supplied by the Collector. It is further provided that if the employer fails to file said tax, whether or not he, she or it makes collection hereof from the salary, wages or commissions paid by him, her or it to said employee, the employer shall be responsible for payment of the tax, in full, without deducting a commission and as though tax had originally been levied against him, her or it.
(Ord. 215, passed 2-7-2005)