Each employer shall prepare and file a return showing a computation
of the tax on forms to be supplied to him by the Borough Manager or
the Borough's designee as determined by the Borough. Each employer,
in filing this return and making payment of the tax withheld from
his employees, shall be entitled to retain a commission calculated
at the rate of 2% of the gross tax due and payable, provided that
such tax is collected and paid over by the employer on or before the
dates hereinafter set forth. It is further provided that if the employer
fails to file said return and pay said tax, whether or not he makes
collection thereof from the salary, wages, or commissions paid by
him to said employee, the employer shall be responsible for the payment
of the tax, in full, without deducting a commission and as though
the tax had already been levied against him. The Borough shall provide
the tax payer with a receipt to verify payment upon request of the
taxpayer.
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