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Ordinance No. 20616 with Corrected Code Section Numbers Attachment to August 5, 2019 Scrivener Error Memo less working at an employer located in the city is 0.0030 of the employee's wages. (5) Notwithstanding subsection (3) of this section, the tax rate imposed on every minimum wage employee working at an employer located in the city is 0.0000 of the employee's wages. (6) If an employer located in the city also has one or more business locations outside the city, no tax is owed by the employer or the employee for those hours an employee works at an employer's business location that is outside the city. (7) Every employer at the time of the payment of wages shall deduct and withhold from the total amount of the wages paid to employees an amount equal to the total amount of wages multiplied by the rate of tax imposed under subsection (3), (4) or (5) of this section. 3.726 3.756 Payroll Tax — Payment and Remittance. The employer shall pay the tax imposed by 3.7-24 3.754(1) and (2), and remit the tax imposed by 3.724 3.754(3), (4) and (5), to the tax administrator quarterly, or less frequently than quarterly if directed by the rules adopted under section 3.7-32 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 3.732 3.762. 3.7-28 3.758 Payroll Tax — Use. Payroll tax revenue shall only be used to fund: (1) Police services, including but not limited to, patrol officers, detectives, sergeants, community service officers, 9-1-1 staff, animal welfare and traffic safety officers, and evidence control and forensic analysts; (2) Fire and emergency medical services, including but not limited to, the creation of a 9-1-1 triage program and a field triagelcommunity response unit; (3) Municipal court and prosecution services, including but not limited to, staffing a third courtroom, expanding community court and mental health court programs and adding 10 jail beds and increased jail services; (4) Prevention and homeless services, including but not limited to, adding emergency shelters, a day center and funding after school programs at Title I schools; and, (5) Administration of the payroll tax. 3.7-34 3.760 Payroll Tax — Interest and Penalties. The city manager shall adopt administrative rules pursuant to section 2.019 of this code to specify the amount of penalties and interest that an employer must pay if the employer fails to timely pay or remit any tax imposed by this code. The amount of penalties and interest established by administrative rule shall be consistent with comparable provisions of state law. 332 3.762 Payroll Tax — Implementing Rules. The city manager may adopt regulations, procedures, forms, guides and written policies pursuant to section 2.019 of this code for implementation of sections 3.750 to 3.768 of this code, including but not limited to interest and penalties, collection and enforcement, appeals, and further clarification of the definitions contained in 3.722 3.752. Page 5 of 7