§ 24-19. Collection Through Employers., Part 2. LOCAL SERVICES TAX, Chapter 24. Taxation; Special, Municipal Code, Code of Ordinances, Aspinwall

Every employer shall, within 15 days after the effective date of this Part or within 15 days after first becoming an employer, register with the Collector by providing the employer's name, address and such other information deemed necessary or required by the Collector.

For each taxpayer employed for any length of time during a calendar year, each employer shall deduct a pro rata share of the tax from compensation payable to the taxpayer for each payroll period in which the taxpayer is engaging in the occupation. The pro rata share of the tax assessed on the taxpayer for a payroll period shall be determined by dividing total amount of the tax for the calendar year, $52, by the number of payroll periods established by the employer for the calendar year. For purposes of determining the pro rata share, an employer shall round down the amount of the tax collected each payroll period to the nearest 1/100 of a dollar. Collection of the tax levied under this Part shall be made on a payroll period basis for each payroll period in which the taxpayer is engaging in the occupation.

For each taxpayer employed for any length of time on or before March 31st of a calendar year, each employer shall file a return on a form prescribed by the Collector and pay the Collector the full amount of taxes deducted for such three-month period on or before April 30th of the calendar year. Thereafter, as to each taxpayer for whom pro rata deductions have been made and who is employed for any length of time in any of the three-month periods ending June 30th, September 30th, and December 31st of the calendar year, each employer shall deduct the tax from compensation payable to the taxpayer, file a return on a form prescribed by the Collector and pay to the Collector the full amount of all taxes deducted for each such three-month period on or before July 31st and October 31st of the calendar year, or January 31st of the following calendar year, respectively.

Any employer who discontinues business or ceases operation before December 31st of the calendar year shall, within 15 days after discontinuing business or ceasing operation, file the return hereinabove required and pay the tax to the Collector.

The failure of any employer to deduct the tax shall not relieve the employee from the duty to file a return and pay the tax. Any employer who fails to deduct the tax as required by this section, or who fails to pay such tax to the Collector, shall be liable for such tax in full, without deduction of any fees provided for in this section, as though the tax had originally been levied against the employer.

As to employees who present official receipts evidencing prior payment of the tax either directly or by collection through other employers, the employer shall not deduct the tax but shall maintain adequate records concerning such employees.