(a) Every employer engaged in business within the City, and employing one or more natural persons exercising the taxable privilege set forth in section 130-462, is hereby charged with the duties of collecting monthly from each employee a tax of $2.00 per month for each month in which the employee exercises such privilege and of making a return and paying such tax to the finance director. Further, every employer is hereby authorized to deduct this tax from the wages paid to each employee.

(b) All amounts deducted and withheld by an employer from the wages of an employee shall be considered a tax collected under the provisions of this article. No employee shall have any right to any moneys so deducted and withheld from wages and remitted to the City in compliance with this article.

(c) Each employer who deducts and withholds any taxes under the provisions of this article shall hold the same in trust for the sole use and benefit of the city until the same are remitted to the finance director in the manner and at the time provided for in this article.

(d) The city comptroller is hereby required to deduct and withhold from the wages of each employee of the city the tax imposed by this article, and to report and pay the same to the finance director as set forth in this article.

(e) Any employee who has more than one employer engaged in business in the city shall be subject to the deduction and withholding of this tax by his or her principal employer. In such an instance, the principal employer shall deduct this tax and, upon request, shall deliver to the employee evidence of such deduction having been made on a form to be furnished to the employer by the finance director. When presented to any other employer, such form shall be sufficient authority for the employer to forego deducting this tax from the employee's wages.

(f) The failure of or omission by his or her employer to deduct the tax shall not relieve any employee from the responsibility of making returns and paying such tax, and of complying with such regulations as may be promulgated with respect thereto. (Code 1979, § 36-155)