§ 110.04 EMPLOYERS TO WITHHOLD TAXES AND FILE RETURNS.
   (A)   Every making payment of to an shall deduct and withhold upon the payment of the an occupational license tax calculated under § 110.03 of this chapter imposed against the by the . Amounts withheld shall be paid to the in accordance with this chapter.
   (B)   Every required to deduct and withhold tax under this section shall, for the quarter ending after January 1 and for each quarter ending thereafter, on or before the end of the   the close of each quarter, make a and to the and pay to the the tax required to be withheld under this section, unless the is permitted or required to within a reasonable time after some other period as determined by the .
   (C)   Every shall furnish a statement, on or before January 31 of each , showing the amount of and occupational license tax deducted by the from the paid to the for payment to the during the calendar .
   (D)   Every who fails to withhold or pay to the any sums required by this chapter to be withheld and paid shall be personally and individually liable to the for any sum or sums withheld or required to be withheld in accordance with the provisions of this section.
   (E)   The shall have a lien upon all the property of any who fails to withhold or pay over to the sums required to be withheld under this section. If the withholds but fails to pay the amounts withheld to the , the lien shall commence as of the date the amounts withheld were required to be paid to the . If the fails to withhold, the lien shall commence at the time the liability of the is assessed by the .
   (F)   Every required to deduct and withhold tax under this section shall annually on or before February 28 of each complete and file on a form furnished or approved by the a reconciliation of the occupational license tax withheld where is paid or payable to . Either copies of federal form W-2 and W-3, transmittal of wage and tax statements, or a detailed listing with the required equivalent information, as determined by the , shall be submitted.
   (G)   An shall be liable for the payment of the tax required to be deducted and withheld under this section.
   (H)   The president, vice-president, secretary, treasurer, or any other holding an equivalent corporate office of any subject to this section shall be personally and individually liable, both jointly and severally, for any tax required to be withheld from paid or payable to one or more of the , and neither the corporate dissolution or withdrawal of the from the , 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 holding the corporate office at the time the tax becomes or became obligated. No shall be personally and individually liable under this division unless such had authority to collect, truthfully account for, or pay over the tax imposed by this chapter at the time that the taxes imposed by this chapter become or became due.
   (I)   Notwithstanding divisions (G) and (H) of this section, every receiving in the subject to the tax imposed under § 110.03 of this chapter shall be personally liable for any amount due. In all cases where the does not withhold the tax levied under this chapter from the , such or shall be responsible for filing with the each quarter in the same manner as if they were the or as otherwise required by the . If an fails to or is not required to withhold, , or pay the license fee it shall become the duty of the to file with the . The only that is not required to withhold, , and pay the occupational license tax is the Federal Government including the United States Postal Service. The payment required to be made by an can be made quarterly, for the periods ending March 31, June 30, September 30, and December 31 of each , or at any time the wishes to make an estimated payment for the in which wages are earned. All license fees must be received by February 28 for the calendar , together with a copy of the W-2 form. not required to withhold, , or pay the license fee must annually, during the of January of each , make a to the Occupational Tax Administrator, in which is set forth the name and social security number of each of the during the calendar , giving the amount of salaries, wages, commissions or other earned during such   by each such . This list shall include all current full time , part time , temporary , and terminated whether it be voluntary or involuntary.
   (J)   Where there has been an overpayment of tax under § 110.04 of this chapter, a refund or credit shall be made to the only to the extent that the amount of the overpayment was not deducted and withheld under § 110.04 by the . Unless a application for refund or credit is received by the from the within two from the date the overpayment was made, no refund or credit shall be allowed. Where there has been an overpayment of the maximum tax due under § 110.04 of this chapter, a refund or credit shall be made to the to the extent of overpayment only if a application for refund is received by the from the or the within two from the date the overpayment was made. All applications for refunds shall be submitted to the   on a form furnished or approved by the . Refunds be withheld from an until the has filed all required forms and provided all required information to the   . Overpayments of less than $5 shall not be refunded.
   (K)   An who has attributable to activities performed outside the , based on time spent outside the , whose has withheld and remitted to this the occupational license tax on the attributable to activities performed outside the , file for a refund within two of the date prescribed by law for the filing of a . The shall provide a schedule and computation sufficient to verify the refund claim, and the   confirm with the the percentage of time spent outside the and the amount of attributable to activities performed outside the prior of approval of the refund.
(Ord. O-5-87, passed 3-4-87; Am. Ord. O-24-04, passed 11-17-04; Am. Ord. O-15-05, passed 11-16-05) Penalty, see § 110.99