Each employer shall prepare and file a return showing a computation of the tax on forms to be supplied to him or her by the Tax Collector. Each employer, in filing this return and making payment of the tax withheld from his or her employees, shall be entitled to retain a commission calculated at the rate of 2% of the gross tax due and payable, provided that such tax is collected and paid over by the employer on or before the dates hereinafter set forth. It is further provided that if the employer fails to file said return and pay said tax, whether or not he or she makes collection thereof from the salary, wages or commissions paid by him or her to said employee, the employer shall be responsible for the payment of the tax, in full, without deducting a commission and as though the tax had originally been levied against him or her.
(Ord. 42-1967, passed 3-6-1967)