(a) In accordance with this chapter, each employer within or doing business within the City shall deduct at the time of payment of such salary, qualifying wages, commissions or other compensation or other income, the tax of two and one-half percent (2.5%) of the gross salaries, qualifying wages, commissions or other compensation or other income due by the employer to the employee. (Ord. 12-7-19. Passed 12-17-19.)
(b) Each such employer withholding tax in accordance with subsection (a) hereof, shall make a return and pay to the City Auditor the amount of taxes so withheld as follows: If the amount of taxes so withheld is five hundred dollars ($500.00) or more in any calendar month, a return shall be made and the taxes so withheld shall be paid to the City Auditor on or before the last day of the succeeding calendar month; if the amount of taxes so withheld is less than five hundred dollars ($500.00) for any calendar month, a return shall be made and the taxes so withheld paid to the City Auditor on or before the last day of the month following the close of each calendar quarter.
(c) Such returns shall be on a form or forms prescribed by or acceptable to the City Auditor and shall be subject to the rules and regulations adopted in conjunction with this chapter. 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.
(d) Such employer in collecting the tax shall be deemed to hold the same, until payment is made by such employer to the City, as a trustee for the benefit of the City and any such tax collected by such employer from his employees shall, until the same is paid to the City be deemed a trust fund in the hands of such employer.
(e) The employer of a domestic worker shall be required to withhold income tax on wages, salaries, commissions, other compensation and other income paid by the employer to the domestic worker, and remit such withheld tax to the City in accordance with paragraphs (a) and (b) of this Section.
(f) All employers that provide any contractual service within the City, and who employ subcontractors in conjunction with that service, shall provide the City’s income tax office the names and addresses of the subcontractors. The subcontractors shall be responsible for all income tax withholding requirements under this chapter.
(Ord. 01-02-2004. Passed 1-6-04.)