(a) Each employer within the City who employs within the City one or more persons on a salary, wage, commission or other compensation basis, excluding exempted incomes set forth in Chapter 221, shall deduct at the time of the payment of such salary, wage, commission or other compensation, the Ashland municipal income tax on such salaries, wages, commissions and other compensation due by the employer to the employee and shall make a return and pay to the Director of Finance and Public Record the amount of tax so deducted as follows:
Effective January 1, 1998, all employers withholding less than one hundred dollars ($100.00) per month.
(1) For the three months ending March 31, on or before April 30.
(2) For the three months ending June 30, on or before July 31.
(3) For the three months ending September 30, on or before October 31.
(4) For the three months ending December 31, on or before January 31.
Effective January 1, 1998, all employers withholding more than one hundred dollars ($100.00) per month shall make a return and pay to the Director of Finance and Public Record the amount of tax so deducted on a monthly basis by the last day of the month following the month the monies were withheld.
Effective January 1, 2003, any nonresident employer, agent of such an employer, or other payer that is not situated in the City shall deduct and withhold the Ashland municipal income tax from the taxable income of any employees of any nonresident employer, agent of such an employer or other payer that is not situated in the City who is subject to the Ashland municipal income tax, whenever the total amount of tax required to be deducted and withheld for the City on account of all such employees or all other payees exceed one hundred fifty dollars ($150.00) for a calendar year beginning on or after January 1, 2003. This provision is subject to the provisions of Ohio R.C. 718.03(A), second paragraph and Ohio R.C. 718.03(B). Such return and payment, as hereby required, shall be made in accordance with the return and payment schedule set forth above, in this section.
The returns shall be on a form prescribed and furnished by the Director. Such employers, in collecting the tax, shall be deemed to held the same as trustees for the benefit of the City until payment is made by such employers to the City and any such tax collected by such employers from their employees shall, until same is paid to the City, be deemed a trust fund in the hands of such employers. (Ord. 72-02. Passed 11-19-02.)
(b) In addition to the provision of subsection (a) hereof, any person making compensation to an individual or independent contractor shall report such compensation.
(Ord. 60-90. Passed 10-2-90.)