Subject to the provisions of §§ 880.16 and 880.20, each employer shall, at the time of payment of any taxable income specified in Article III, paragraph B., of the Income Tax Rules and Regulations, deduct the tax of two and one-quarter percent, commencing 1-1-2011, of the qualifying wages due by such employer to his or her employees who are subject to the provisions of this chapter. Each employer shall make returns and pay to the Accounts Receivable Division the tax withheld in accordance with Article III, paragraph B.1, of the Income Tax Rules and Regulations.
(Ord. 91-24, passed 5-16-1991; Am. Ord. 03-40, passed 8-14-2003; Am. Ord. 04-33, passed 8-12-2004; Am. Ord. 10-27, passed 6-24-2010)