Section 588.4 - Collection at source(a) Every person and/or resident employer within a school district imposing a tax under this act, who employs one or more persons on a salary, wage, commission or other compensation basis, other than domestic servants, shall, on or before April 15, 1962, or within fifteen (15) days after becoming an employer, register with the treasurer his name and address and such other information as the treasurer may require.(b) Every person and/or resident employer within a school district imposing taxes on a person's earnings, who employs one or more persons on a salary, wage, commission or other compensation basis, other than domestic servants, and who withholds, expects to withhold or should withhold from employes an aggregate amount less than two hundred dollars ($200) per month in said taxes, shall deduct those taxes on the salaries, wages, commissions and other compensation due to his employe or employes, monthly or more often than monthly, at the time of payment thereof and shall, on or before April 30, July 31 and October 31 of the tax year and January 31 of the year next succeeding the tax year, file a return of taxes deducted, on forms prescribed by the treasurer, and pay to the treasurer the amount of taxes deducted during the preceding three-month periods ending March 31, June 30, September 30 and December 31 of the tax year, respectively.(b.1) Every person and/or resident employer within a school district imposing taxes on a person's earnings, who employs one or more persons on a salary, wage, commission or other compensation basis, other than domestic servants, and who withholds, expects to withhold or should withhold from employes an aggregate amount greater than or equal to two hundred dollars ($200) per month in said taxes, shall deduct those taxes on the salaries, wages, commissions and other compensation due to his employe or employes monthly or more often than monthly, at the time of payment thereof, and shall, on February 15, March 15, May 15, June 15, August 15, September 15, November 15 and December 15 and January 30, April 30, July 30 and October 30 file a return of taxes deducted on forms prescribed by the treasurer and pay to the treasurer the amount of taxes deducted during the previous month of the tax year respectively.(c) On or before the last day of February of the year next succeeding the tax year, every such employer shall file with the treasurer, on forms prescribed by him:(1) An annual return showing the total amount of salaries, wages, commissions and other compensation paid, the total amount of tax deducted, and the total amount of tax paid to the treasurer for the tax year; and(2) A return for each employe employed during all or any part of the tax year, setting forth the employe's name, address and social security number, the amount of salaries, wages, commissions or other compensation paid to the employe during said period, the amount of tax deducted, the amount paid to the treasurer, and such other information as the treasurer may require. Every employer shall furnish a copy of the individual return to the employe for whom it is filed.(d) Every employer who discontinues business prior to December 31 of a tax year shall, within fifteen (15) days after the discontinuance of business, file the returns hereinabove required and pay the tax due.(e) The failure or omission of any employer to make the deductions required by this section shall not relieve any employe from the payment of the tax or from complying with the requirements of this act relating to the filing of declarations and returns.(f) The Board of Public Education of a school district imposing a tax under this act, or its treasurer, may require similar returns and similar withholding and payment of taxes, as required under this section, to be made by any nonresident employer who is believed to have in his or its employ any employe residing in said school district.(g) Every employer who wilfully or negligently fails or omits to make the deductions required by this section shall be liable for payment of the taxes which he was required to withhold to the extent that such taxes have not been recovered from the employe.1961, Aug. 24, P.L. 1135, No. 508, § 4. Amended 1982, June 10, P.L. 456, No. 134, § 1, imd. effective.