A. On and after 11:59 p.m., on December 1, 1979, and each and every calendar month thereafter, commencing with the month of January 1980, every employer within the city as well as every employer situated outside of the city who engages in business within the city, and who employs one or more natural persons exercising within the city the taxable privilege set forth in Section 3.16.030, is charged with the duty of collecting monthly from each of his or her employees exercising the taxable privilege set forth in Section 3.16.030, the sum of two dollars per month for each month in which such privilege is exercised, and with the duty of making a return and payment of the tax to the director of finance. Further, each employer is authorized to deduct this tax from each employee in his or her employ, whether the employee is paid by salary, wages, commission or other compensation, and whether or not part or all such services are performed within the city.

B. Each employer shall, on or before the twenty-eighth day of February, 1980, and on or before the last day of each and every month thereafter, prepare and file a return for the preceding calendar month showing computation of the tax imposed in this chapter, upon such forms as the finance director may prescribe for each taxable calendar month, and at the same time shall pay to the finance director the taxes so collected and withheld from his or her employees taxable under this chapter. If the employer fails to file the return and to pay such tax, whether or not he or she makes collection thereof from the salary, wages, commissions, or other compensation paid to the employee, the employer shall be responsible for the payment of the tax imposed in this chapter as though the tax had originally been levied against him or her.

1. The finance director may, by rule, permit an employer whose monthly tax due is less than forty dollars to make returns and pay taxes at intervals greater than one month. The finance director may require a bond or other financial guarantee to secure payment of the tax on such less frequent basis and may revoke permission to pay the tax on such basis if payment of the tax due becomes delinquent.

C. All amounts deducted and withheld by an employer from the wages of an employee shall be considered a tax collected under the provisions of this chapter and no employee shall have any right of action against his or her employer with respect to any monies so deducted and withheld from wages and paid over to the city in compliance with this chapter.

D. Every employer who deducts and withholds any amounts under the provisions of this chapter shall hold the same in trust for the city for the payment thereof to the finance director in the manner and at the time provided for in this chapter. The city shall have a lien to secure the payment of any amounts withheld and not remitted as provided in this chapter upon the real and personal property of the taxpayer located within a county, upon the filing with the clerk and recorder of that county of a notice of deficiency, notice of estimated taxes, or notice of jeopardy assessment.

E. In the event an employer is exempt from the withholding provisions of this chapter, the employee of such exempt employer shall make and file with the finance director a monthly return for the preceding calendar month in such a manner and upon such forms as the finance director may prescribe, commencing on the last day of each month thereafter, and at the same time such employee shall pay the finance director the tax imposed in this chapter for the preceding calendar month; provided, that the finance director, upon application by such employee, may permit the employee to make returns and pay taxes at intervals greater than one month. The finance director may require a bond or other financial guarantee to secure payment of the tax on such less frequent basis and may revoke permission to pay the tax on such basis if payment of the tax due becomes delinquent.

F. Each employee who shall have more than one employer within the city shall be subject to the payment of this tax by their principal employer, who shall deduct this tax and, when requested to do so, shall deliver to the employee evidence on a form to be furnished to the employer by the finance director, which form shall be evidence of the deduction having been made, and when presented to any other employer, shall be authority for such employer to not deduct this tax from the employee's wages.

G. The failure or omission by any employer to deduct the tax shall not relieve the employee from the payment of the tax or from compliance by such employee with such regulations with respect to making returns and payment of the tax as may be fixed in this section or established by the finance director. The city shall collect the tax from either the employer or the employee. If the city collects from the employer, it shall be the employer's responsibility to collect the tax from the employee. (Ord. 1997-28 § 1 (part); Ord. 1993-7 Exh. B (part))