97C.10 - TAX ON EMPLOYER.
97C.10 TAX ON EMPLOYER.
In addition to all other taxes there is hereby imposed upon each
employer as defined in section 97C.2, subsection 2, a tax equal to
such percentum of the wages paid by the employer to each employee as
imposed by the Social Security Act, Title II, as such Act has been
and may from time to time be amended. The employer shall pay its tax
or contribution from funds available and is directed to pay same from
tax money or from any other income available. The political
subdivision is hereby authorized and directed to levy in addition to
all other taxes a property tax sufficient to meet its obligations
under the provisions of this chapter, if such tax levy is necessary
because other funds are not available. Section History: Early Form
[C46, 50, § 97.12; C54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §
97C.10]
Referred to in § 97C.12