INCOME OR OCCUPATIONS SUBJECT TO LICENSE FEES
§ 110.20  RETURNS OF LICENSE FEE WITHHELD; PAYMENT.

(A) The return and payment required to be made on account of deductions by employers from salaries, wages and other compensation of employees shall be made quarterly for the quarterly periods ending March 31, June 30, September 30, and December 31 of each year.

(B) The employer, in addition to any return required to be filed with respect to his own earnings or net profits, shall, on or before the last day of the month next following each quarterly period, make a return and pay to the city tax office the full amount of the license fee so deducted or withheld with respect to compensation paid all of his employees subject to the license fee under this chapter. No part of the tax so withheld and so reported may be paid to the city tax office in installments.

(C) The return required to be filed under this section shall be made on a form furnished by or obtainable from the city tax office.

(D) On or before January 31, unless written request for extension is made to and granted by the Director of Finance, an information return shall be submitted, showing all employees from whom city license fee has been withheld giving the name, address, of the employee, the total amount of compensation paid during the year, the amount of city license fee withheld from the employees.

(E) In deducting and withholding the license fee at source and in the payment of any fee under this chapter, a fractional part of a cent shall be disregarded unless it amounts to one-half cent or more, in which case it shall be increased to one cent.

(Ord. 220.23, passed 11-18-97)  Penalty, see § 110.99

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