Ordinance 070804-1

 

Title Page

Section 1 Definitions

Section 2 Use of Proceeds; Unlawful Imposition of Occupational Tax

Section 3 Levy Generally

Section 4 Employer Withholding Payment; Returns

Section 5 Collection of Occupational Tax at Source

Section 6 Compensation Excluded; Specific Coverage

Section 7 Officials to Collect and Keep Records

Section 8 Inquisitorial Powers of Finance Officer; Enforcement

Section 9 Collection of Deficiencies; Allowance of Credit for Overpayment

Section 10 Records to be Kept by Employers and License Payers

Section 11 Penalties

Section 12 Confidential Information

Section 13 Penalty for Divulging Confidential Information

Section 14 Severability

Section 15 Effective Date