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(A) Each employer who employs one or more person(s) working within the city is required to obtain an occupational license and, if applicable, shall complete and execute the city’s Application for Occupational License on behalf of each of its employees. The employee is not required to apply with the city unless the employee has earned income other than “wages and other compensation.”
(B) Every employer making payment of compensation to an employee shall deduct and withhold from the compensation an occupational license fee calculated under § 110.06.
(C) Every employer required to deduct and withhold a fee under this section shall, for the quarter ending after January 1 and for each quarter ending thereafter, on or before the end of the month following the close of each quarter, make a return and report to the city, and pay to the city, the fee required to be withheld under this section, unless the employer is permitted or required to report within a reasonable time after some other period as determined by the city.
(D) Every employer who fails to withhold or pay to the city any sums required by this subchapter to be withheld and paid shall be personally and individually liable to the city for any sum or sums withheld or required to be withheld in accordance with the provisions of this section.
(E) The city shall have a lien upon all the property of any employer who fails to withhold or pay over to the city sums required to be withheld under this section. If the employer withholds, but fails to pay the amounts withheld to the city, the lien shall commence as of the date the amounts withheld were required to be paid to the city. If the employer fails to withhold, the lien shall commence at the time the liability of the employer is assessed by the city.
(F) Every employer required to deduct and withhold a fees under this section shall annually on or before February 28 of each year complete and file on a form furnished or approved by the city a reconciliation of the occupational license fee withheld where compensation is paid or payable to employees. Either copies of federal forms W-2 and W-3, transmittal of wage and tax statements or a detailed employee listing with the required equivalent information, as determined by the city, shall be submitted.
(G) Every employer shall furnish each employee a statement on or before January 31 of each year showing the amount of compensation and occupational license fee deducted by the employer from the compensation paid to the employee for payment to the city during the preceding calendar year.
(H) An employer shall be liable for the payment of the fee required to be deducted and withheld under this section.
(I) The president, vice president, secretary, treasurer or any other person holding an equivalent corporate office of any business entity subject to this section shall be personally and individually liable, both jointly and severally, for any fee required to be withheld from compensation paid or payable to one or more employees of the business entity, and neither the corporate dissolution or withdrawal of the business entity from the city, nor the cessation of holding any corporate office, shall discharge that liability; provided that the personal and individual liability shall apply to each and every person holding the corporate office at the time the fee becomes or became obligated.
(J) Notwithstanding divisions (H) and (I) above, every employee receiving compensation in the city subject to the fee imposed under § 110.06 shall be personally liable for any amount due. In all cases where the employer does not withhold the fee levied under this chapter from the employee, such employee or employees shall be responsible for filing with the city each quarter in the same manner as if they were the employer.
(Ord. 2007-12-01, passed 12-19-07)
(A) Unless otherwise specified in this chapter, every business entity and employer required to have an occupational license from the city shall provide to the city all information necessary to assess the appropriate occupational license fee. All business entity returns made for the preceding taxable year shall be made not later than April 15, except returns made on the basis of a fiscal year, which shall be made by the fifteenth day of the fourth month following the close of the fiscal year. The returns shall be made on the forms available from the office of the City Clerk/Treasurer.
(B) Every business entity shall submit a copy of its federal income tax return and all supporting statements and schedules at the time of filing its Occupational License Return with the city. Whenever, at the discretion of the city, it is necessary to examine the federal income tax return of any business entity to audit the return, the city may compel the business entity to produce for inspection a copy of any statements and schedules in support thereof that have not been previously filed. The city may also require copies of reports or adjustments made by the federal government and/or other financial documents maintained by the business entity.
(C) Every business entity subject to an occupational license fee governed by the provisions of this chapter shall keep records, render under oath statements, make returns, and comply with rules and regulations as the city from time to time may prescribe. Whenever the city deems it necessary, the city may require a business entity, by notice served to the business entity, to make a return, render statements under oath, or keep records, as the city deems sufficient to determine the fee liability of the business entity.
(D) The city may require, for the purpose of ascertaining the correctness of any return or for the purpose of making an estimate of the taxable income of any business entity, the attendance of a representative of the business entity or of any other person having knowledge of the business entity or on the premises.
(E) The full amount of the unpaid fee payable by any person or business entity, as appears from the face of the return and without regard to any extension of time for filing the return, shall be paid to the city at the time the occupational license fee return is filed with the city.
(F) Every business entity making payments of $600 or more to persons other than employees for services performed within the city are responsible for maintaining records of those payments and for completing Form 1099 SF, Statement of Non-Employee Compensation, on or before February 28 of the year following the close of the calendar year in which such compensation was paid. Persons or business entities not required to remit a Form 1099 remain liable to the city to remit equivalent information for any compensation made to persons or business entities that are not employees.
(G) If the time for filing a return is extended, the business entity shall pay, as part of the fee, an amount equal to 12% per annum simple interest on the fee shown due on the return, but not previously paid, from the time the fee was due until the return is actually filed and the fee paid to the city. Any fraction of a month shall count as an entire month.
(Ord. 2007-12-01, passed 12-19-07)
The city may grant any business entity an extension of not more than six months for filing its return, unless a longer extension has been granted by the Internal Revenue Service or a longer extension is agreed to by the city and the business entity. An extension may only be granted if the business entity, on or before the date prescribed for payment of the occupational license fee, requests the extension and pays the amount properly estimated as its fee. All requests for an extension shall be made in writing.
(Ord. 2007-12-01, passed 12-19-07)
(A) Where there has been an overpayment of fee due under § 110.06, a refund or credit shall be made to the employer, but only to the extent of the overpayment and only if a written application for refund or credit is received by the city within two years from the date the overpayment was originally made.
(B) An employee who has compensation attributable to activities performed outside the city, based on time spend outside the city, whose employer has withheld and remitted to his or her city, the occupational license fee on the compensation attributable to activities performed outside the city, may file for a refund within two years of the date prescribed by law for the filing of a return. The employee shall provide a schedule and computation sufficient to verify the refund claim and the city may confirm with the employer the percentage of time spent outside the city and the amount of compensation attributable to activities performed outside the city prior to approval of the refund.
(C) Where there has been an overpayment of fee under § 110.06, a refund or credit shall be made to any person or business entity to the extent of the overpayment only if a written application for refund or credit is received by the city from the person or business entity within two years from the date the overpayment was made. No refund shall be made of any fee paid unless a complete return is filed as required by § 110.10.
(Ord. 2007-12-01, passed 12-19-07)
(A) As soon as practicable after each return is received, the city may examine and audit the return. If the amount of fee computed by the city is greater than the amount returned by the business entity, the additional fee shall be assessed and a notice of assessment mailed to the business entity by the city within five years from the date the return was filed, except as otherwise provided in this section.
(1) In case of a failure to file a return or of a fraudulent return, the city may assess the additional fee at any time and there shall be no time limitations for bringing an action under this chapter.
(2) In the case of a return where a business entity understates gross receipts, or omits an amount properly includable in gross receipts, or both, which understatement or omission, or both, is in excess of 25% of the amount of gross receipts stated in the return, the additional fee may be assessed at any time within six years after the return was filed.
(3) In the case of an assessment of additional fee relating directly to adjustments resulting from a final determination of a federal audit, the additional fee may be assessed before the expiration of the times provided in this subsection, or six months from the date the city receives the final determination of the federal audit from the business entity, whichever is later.
(4) The times provided in this division may be extended by agreement between the business entity and the city. For the purposes of this division, a return filed before the last day prescribed by law for filing the return shall be considered as filed on the last day. Any extension granted for filing the return shall also be considered as extending the last day prescribed by law for filing the return.
(B) Every business entity shall submit a copy of the final determination of the federal audit within 30 days of the conclusion of the federal audit.
(C) In additional to all other remedies available to the city, the city may initiate a civil action for the collection of any additional unpaid fee within the times prescribed in division(A) above.
(Ord. 2007-12-01, passed 12-19-07)
(A) The City Clerk/Treasurer or any employee or agent designated thereby is authorized to examine the books, papers and records of any employer or supposed employer, person, or of any business entity or supposed business entity in order to determine the accuracy of the any return made, or if no return was made to ascertain the amount of occupational fee due under the terms of this chapter. Each such employer or supposed employer or business entity or supposed business entity shall give to the Clerk/Treasurer or his or her duly authorized agent or employee the means, facilities, and opportunities of the making of such examination and investigation. The Clerk/Treasurer is hereby authorized to examine any person under oath concerning any compensation or gross receipt which was shown or should have been shown in a return and may compel the production of books, papers, records, and the attendance of all persons, whether as parties or as witnesses, whom he or she believes to have knowledge of such gross receipts or compensation, to the extent that any officer empowered to administer oaths in this Commonwealth is permitted to so order.
(B) No suit shall be maintained in any court to restrain or delay the collection or payment of the fee levied by this chapter.
(C) Any fee collected pursuant to the provisions of this chapter may be refunded or credited with in two years of the date prescribed by law for the filing of a return or the date the money was paid to the city, whichever is the later, except that:
(1) In any case where the assessment period contained in § 110.10 has been extended by an agreement between the business entity and the city, the limitation contained in this division shall be extended accordingly.
(2) If the claim for refund or credit relates directly to adjustments resulting from a federal audit, the business entity shall file a claim for refund or credit within the time provided for in this subsection or six months from the conclusion of the federal audit, whichever is later.
(D) For the purposes of division (E) below, a return filed before the last day prescribed by law for filing the return shall be considered as filed on the last day.
(E) The authority to refund or credit overpayments of fees collected pursuant to this chapter is vested exclusively in the city.
(F) In order to reduce administrative costs and to minimize paperwork for employers, employees, and business entities, this chapter shall be administered in conjunction any of the city’s business regulations or police powers as maybe deemed necessary and efficient.
(Ord. 2007-12-01, passed 12-19-07)
The City Clerk/Treasurer is charged with the enforcement of the provisions of this chapter and is empowered to prescribe, adopt, promulgate and enforce rules and regulations relating to any matter or thing pertaining to the administration and enforcement of the provisions of this chapter, including but not limited to provisions for the re-examination and correction of returns as to which an overpayment or underpayment is claimed or found to have been made, and the rules and regulations promulgated by it shall be binding on all licensees and employers affected. It shall be the duty of the City Clerk-Treasurer to collect and receive all license fees imposed by this subchapter and to keep records showing the amounts received by him from each employer. The city may contract by inter-local agreement to have any other governmental entity administer and collect the occupational license fee due under this chapter.
(Ord. 2007-12-01, passed 12-19-07)
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