§ 13-78. Number of employees; how determined.

(a)

Where the amount of occupation tax due under this article is computed on the number of employees, the responsible person shall report to the city collector the number of employees employed during the first three (3) quarters of the previous fiscal year of such person, which number shall be in agreement with the number reported on IRS Form 941 for such periods. Such information shall be furnished to the city collector's office. Where applicable, the tax will be based and computed upon the average number of all employees reported. For the purpose of computation, employees whose quarterly earnings on the 941 are less than seven hundred dollars ($700.00) and employees who worked exclusively outside the county shall be excluded from computation.

(b)

Where the amount of occupation tax due under this article is based on specific amounts for certain designated types of employees rather than the total number of employees, the amount there designated will be the applicable charge. The number of designated employees who are employed during the first three (3) quarters of the previous fiscal year shall be furnished to the city collector's office. Those designated employees who worked exclusively outside the county shall not be subject to such charge.

(Code 1967, § 20-8)