(a) It is the duty of each employer (as hereinbefore defined) who employs one or more persons on a salary, wage, commission or other compensation basis, to deduct from compensation paid to any employee subject to Chapter 183, the tax of one percent of such salary, wage, bonus, incentive payment, commission or other compensation due by such employer to such employee. The tax shall be deducted by the employer from the gross amount of all salaries, wages, bonuses, incentive payments, commissions or other form of compensation paid to all employees, whether residents or nonresidents of the Village, regardless of the place where the services are rendered. Employees whose employer or employers base office is located in the Village of Byesville shall not be granted a refund or credit for time spent outside of the Village while conducting business on behalf of their employer.
(b) All employers who or which maintain an office or other place of business in the Village are required to make the collections and deductions specified in this section, regardless of the fact that the services on account of which any particular deduction is required as to residents of the Village were performed at a place of business of any such employer situated outside the Village.
(c) The mere fact that the tax is not withheld will not relieve the employee of the responsibility of filing a return and paying the tax on the compensation received.
(d) Commissions and fees paid to professional men, brokers and others who are independent contractors and not employees of the payor, are not subject to withholding or collection of the tax at the source. Such taxpayers must in all instances file returns and pay the tax pursuant to the provisions of Section 183.02. (See Sections 181.05 and 181.06.)
(e) In the case of employees who are nonresidents of the Village of Byesville, the amount to be deducted is one percent (1%) of the compensation paid to the employee.
(f) An employer shall withhold the tax on the full amount of any advances made to an employee for commissions (whether by way of drawing account or otherwise, however, see subsection (g) hereof) where such advances are in excess of commissions earned.
(g) An employer required to withhold the tax on compensation paid to an employee shall, in determining the amount on which the tax is to be withheld, ignore any amount allowed and paid by the employer to the employee for expense necessarily and actually incurred by the employee in the actual performance of his services, provided, that such expense must be of the kind and in the amount recognized and allowed as deductible expense for Federal income tax purposes. (Ord. 2004-07. Passed 9-29-04.)