(A) Every
making payment of
to an
shall deduct and withhold upon the payment of
an occupational license tax calculated under § 110.22 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 § 110.22 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 License Inspector. 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 § 110.23 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 § 110.23 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 § 110.23 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
License Inspector 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
License Inspector. 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-24-81, passed 12-21-81; Am. Ord. O-24-04, passed 11-17-04; Am. Ord. O-15-05, passed 11-16-05)