(a) Each employer within or doing business within the City who employs one or more persons on a salary, wage, commission or other compensation basis shall, at the time of payment thereof, deduct the tax authorized under this chapter from the gross salaries, wages, commissions or other compensation due by the employer to the employee. Nonresident businesses are required to withhold and remit the tax in accordance with Ohio R.C. Chapter 718.
(b) Each such employer shall, on or before the last day of the month following each calendar quarter, make a return and remit to the City the tax hereby required to be withheld. Such return shall be on a form or forms prescribed by or acceptable to the Administrator and shall be subject to the rules and regulations prescribed therefor by the Administrator. Such employer shall be liable for the payment of the tax required to be deducted and withheld whether or not such taxes have in fact been withheld. Any tax deducted and withheld is to be considered paid to the City for purposes of determining employee payments or credits.
(c) On or before January 31 following any calendar year such employer shall file with the Administrator an information return for such employee from whom City income tax has been or should have been withheld, showing the name, address and social security number of the employee, the total amount of compensation paid during the year and the amount of City income tax withheld from such employee.
(d) Such employer in collecting such tax shall be deemed to hold the same until payment is made by such employer to the City, as a trustee for the benefit of the City and any such tax collected by the employer from his employees shall, until the same is paid to the City, be deemed a trust fund in the hands of the employer. The officer or employee having control or supervision or charged with the responsibility of withholding the tax, filing the return and making the payment shall be personally liable, jointly and severally, for the failure to file the return or failure to pay the tax due as required herein. The dissolution, bankruptcy or reorganization of any such employer does not discharge an officer’s or employee’s liability for a prior failure of such business to file a return or pay taxes due.
(Ord. 10-55. Passed 10-25-10.)