(a) In accordance with rules and regulations prescribed by the Administrator, each employer located or doing business within the Municipality shall deduct at the time of the payment of such qualifying wage, commission or other compensation, the amount of tax imposed by § 151.03
on the gross qualifying wages, commissions or other compensation due by the employer to the employee and shall, on or before the twentieth day of the month following the close of each calendar quarter make a return and pay to the Administrator the amount of taxes so deducted, subject to the provisions of subsections (c) to (e) hereof. Returns shall be on a form prescribed by or acceptable to the Administrator, and shall be subject to the rules and regulations prescribed therefor by the Administrator or permitted by Ohio law. Such employer shall be liable for the payment of the tax required to be deducted and withheld, whether or not such taxes have in fact been withheld.
(b) Such employer in collecting the tax shall be deemed to hold the same, until payment is made by such employer to the Municipality as a trustee for the benefit of the Municipality and any such tax collected by such employer from his employees shall, until the same is paid to the Municipality, be deemed a trust fund in the hands of such employer.
(c) An employer who deducts income tax of one hundred dollars ($100.00) or more per month shall pay to the Administrator before the twentieth of the following month the amount of taxes so deducted on a monthly basis beginning with the first month the employer exceeds one hundred dollars ($100.00) in taxes withheld.
(d) Payments shall be on a form furnished by or obtainable upon request from the Administrator or on such other form permitted by Ohio law.
(e) No person shall be required to withhold the tax on wages or other compensation paid domestic servants employed by him exclusively in or about such person's residence, even though such residence is in the Municipality, but such employee shall be subject to all of the requirements of this chapter.
(f) The employer or any agent of any employer or any other payer shall not be required, to withhold tax with respect to any amount other than “qualifying wages”. Nothing in this section prohibits an employer from withholding tax on a basis greater than qualifying wages.
(g) An employer is not required to make any withholding with respect to an individual’s disqualifying disposition of an incentive stock option if, at the time of the disqualifying disposition, the individual is not an employee of the corporation with respect to whose stock the option has been issued.
(h) (1) An employee is not relieved from liability for tax by the failure of the employer to withhold the tax, as required by a municipal corporation or by the employer’s exemption from the requirement to withhold the tax.
(2) The failure of an employer to remit to the municipal corporation 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.
(i) Compensation deferred before the effective date of this amendment is not subject to the Municipal income tax or Municipal income tax withholding requirement to the extent the deferred compensation does not constitute qualifying wages at the time the deferred compensation is paid or distributed.
(Ord. 834. Passed 7-1-82; Am. Ord. 2345. Passed 6-8-06.)