§ 408-67. Dates for determining tax liability and payment.  


Latest version.
  • A. 
    Each employer shall use his employment records for the first day of January to the 31st day of March 2008, for determining the number of employees from whom said tax shall be deducted and paid over to the Borough Manager and/or the Borough's designee on or before April 30, 2008.
    B. 
    Supplement reports and payment of tax due thereon shall be made by each employer on July 31, 2008; October 31, 2008 and January 31, 2009 for new employees as reflected on his employment records from April 1, 2008 to June 30, 2008; July 1, 2008 to September 30, 2008; and October 1, 2008 to December 31, 2008. Payment of tax due on these supplement reports shall be made on July 31, 2008; October 31, 2008 and January 31, 2009, respectively. Thereafter the tax shall continue to be enforced on a calendar-year basis.