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The employer shall pay the tax imposed by 3.754(1) and (2), and remit the tax imposed by 3.754(3), (4) and (5), to the tax administrator quarterly, or less frequently than quarterly if directed by the rules adopted under section 3.762 of this code. The tax administrator is authorized to exercise all supervisory and administrative powers with regard to the enforcement, collection and administration of the wage tax, except any administrative rules may only be adopted by the city manager under section 3.762.

(Section 3.756 added by Ordinance No. 20616, enacted June 10, 2019, effective July 12, 2019.)