(a) 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 deduct at the time of the payment of such salary, wage, commission or other compensation, a tax of two percent (2.0%) of the qualifying wages due by the employer to the employee and shall make a return and pay to the City of Canton, Income Tax Division, the amount of taxes so deducted, on a form or forms prescribed by or acceptable to the Income Tax Division and subject to the rules and regulations prescribed therefore by Council as follows:
(1) Each employer within the City or doing business within the City who withholds one thousand dollars ($1,000) or more per month shall make a return and pay to the City of Canton, Income Tax Division, on or before the twentieth day of each month, the amount of taxes so deducted for the previous month.
(2) Each employer within or doing business within the City who withholds less than one thousand dollars ($1,000) per month shall make a return and pay to the City of Canton Income Tax Department on or before the last day of April, July, October and January of each year, the amount of taxes so deducted for the previous calendar quarter.
(b) Such employer in collecting the tax shall be deemed to hold the same, until payment is made by the employer to the City, as a trustee for the benefit of the City, and any such tax collected by such employers shall, until the same is paid to the City, be deemed a trust fund in the hands of the employer.
(Ord. 275-2003. Passed 12-15-03.)
(Ord. 275-2003. Passed 12-15-03.)
(c) An employee of a corporation, limited liability company, business trust, or association having control or supervision of, or charged with, the responsibility of filing the return and/or other required documents and making payments, or an officer, member, manager, or trustee of a corporation, limited liability company, business trust, or association who is responsible for the execution of the corporation’s, limited liability company’s, business trust’s, or association’s fiscal responsibilities, shall be personally liable for failure to file the return and/or other required documents or pay the taxes due as required by this section. The dissolution, bankruptcy, merger, or reorganization of any corporation, limited liability company, business trust or association does not discharge a responsible officer’s, member’s, manager’s, employee’s or trustee’s liability for a failure of such business to file returns and/or other required documents or pay the taxes and any penalties and interest due.
(Ord. 196-2004. Passed 9-27-04.)
(d) No person shall be required to withhold the tax on the wages, or other compensation paid domestic servants employed exclusively in or about such person’s residence.
(e) An employee is not relieved from liability for the tax imposed by this chapter by the failure of the employer to withhold the tax as required, or by the employer’s exemption from the requirement to withhold the tax.
(f) The failure of an employer to remit to the City the tax withheld relieves the employee from liability for that tax unless the employee colluded with the employer in connection with the failure to remit the tax withheld.
(Ord. 275-2003. Passed 12-15-03; Ord. 196-2004. Passed 9-27-04.)