It shall be the responsibility of all employers employing employees subject to the city service fee pursuant to Section 797.04 of this Article to make all scheduled payments and reports as required pursuant to the regulations promulgated by the City Finance Director and pursuant to the provisions of this Article. Any employer that willfully fails to withhold and remit fees it is required to collect shall be liable to the City for the amount of fees it fails to so withhold and collect together with penalties as provided in Section 797.08.
(Ord. 15299. Passed 8-20-19.)