(A) The place of employment shall be determined as the day the taxpayer first becomes subject to the tax during the calendar year. It is the intent of this provision that no person shall pay more than $52 in any calendar year as an emergency and municipal services tax, irrespective of the number of the political subdivisions within which such person may be employed within any given calendar year. In case of dispute, a tax receipt of the taxing authority for the calendar year declaring that the taxpayer has made prior payment shall constitute prima facie certification of payment to all other political subdivisions.
(B) Each employer shall use his, her or its employment records from January 1 to March 31 of each and every year for determining the number of employees from whom said tax shall be deducted and paid over to the Collector on or before April 30 of each and every year. Supplemental reports and payment of tax due thereon shall be made by each employer on July 31, October 31 and January 31 of each and every year of new employees as reflected on his, her or its employment records from April 1 to June 30; July 1 to September 30; and October 1 to December 31 of each and every year. Payment of the tax due on these supplemental reports shall be made on July 31, October 31 and January 31, respectively, of each and every year.
(Ord. 215, passed 2-7-2005)