(A) (1) 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 at the rate specified in § 95.03(A) from the qualifying wages, commissions, or other compensation, including tips and supplemental unemployment benefits, earned by city residents, regardless of where such compensation was earned, and shall deduct the tax at the rate specified in § 95.03(A) from the qualifying wages, commissions, or other compensation earned within the city by nonresidents.
(2) Notwithstanding the provisions of division (A)(1) of this section, where such employer employs a city resident in another taxing municipality requiring such employer to deduct its tax from all employees engaged therein, such employer shall withhold for and remit to the city only the difference, if any, between the tax imposed by such other taxing municipality and the tax imposed by this chapter.
(3) 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 Commissioner and shall be subject to the rules and regulations prescribed therefor by the Commissioner. The 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.
(4) On or before February 28 following any calendar year such employer shall file with the Commissioner an information return for each employee from whom the 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 the employee.
(B) Such employer in collecting the tax shall be deemed to hold it, until payment is made by the employer to the city, as a trustee for the benefit of the city. Any such tax collected by such employer from his or her employees shall, until it is paid to the city, be deemed a trust fund in the hands of the employer.
(C) The Tax Commissioner for good cause may require immediate returns and payments to be submitted to his or her office.
(D) The officer or the employee having control or supervision of or charged with the responsibility of filing the report and making payment, is personally liable for failure to file the report or pay the tax due as required by this section. The dissolution of a corporation does not discharge an officer’s or employee’s liability for a prior failure of the corporation to file returns or pay the tax due.
(1980 Code, § 95.06) (Ord. 3218, passed 12-16-1974; Am. Ord. 4523, passed 3-4-1985; Am. Ord. 7192, passed 12-15-2003)