(A) Payroll tax required. The payroll tax shall be measured by 1.9% of all wages and compensation paid or payable in the city for work done or services performed or rendered in the city by an employee.
(B) Employer to withhold. Every employer making payments of compensation to an employee shall deduct and withhold upon the payment of the compensation, the payroll tax required by this subchapter. Amounts withheld shall be paid to the city in accordance with division (C) below. If an employee’s employer does not withhold the payroll tax required pursuant to this subchapter, the employee shall pay over to the city in accordance with division (C) below the payroll tax due.
(C) Returns required. Every employer required to deduct and withhold payroll tax pursuant to this subchapter shall submit a payroll tax return on a quarterly basis.
(D) Liability of employer for failure to withhold or pay payroll tax.
(1) Every employer who fails to withhold or pay to the city any sums of payroll tax required by this subchapter to be withheld and paid shall be personally and individually liable to the city for any sum or withheld or required to be withheld.
(2) 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 subchapter. If the employer withholds but fails to pay to the city the amounts withheld, 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.
(E) Reporting requirements.
(1) Every employer required to deduct and withhold payroll tax pursuant to this subchapter shall annually, on or before February 28 of each year, submit a detailed employee listing indicating the amount of compensation paid to each employee.
(2) Every employer shall furnish each employee a statement on or before January 31 of each year showing the amount of payroll tax deducted by the employer from the employee’s compensation and paid to the city for the preceding calendar year.
(Ord. 08-01, passed 7-1-08; Am. Ord. 22-12, passed 1-3-23)