The city is hereby authorized to impose upon employers the duty of collecting and remitting to the city any tax that may be levied upon the earnings of employees pursuant to sections 92.210 to 92.300, and to prescribe penalties for failure to perform the duty. In the event that the city should impose the duty on employers, each employer shall be entitled to deduct and retain three percent of the total amount collected to compensate the employer for collecting the tax. The governing body of the city may, by ordinance, reduce, eliminate, or reimpose, if eliminated, the fee allowed to employers by this section.

(L. 1963 p. 152 § 7, A.L. 1983 1st Ex. Sess. H.B. 10)

Effective 1-1-84