(A)   Every employer making payment of compensation to an employee shall deduct and withhold from the compensation an occupational license fee calculated under § 110.17.
   (B)   Every employer required to deduct and withhold tax under this section shall make a return and report to the county, and pay to the county, the tax required to be withheld under this section.
      (1)   The return and payment to be made on account of deductions by employees from salaries, wages, and other compensation of employees shall be made on a monthly or quarterly basis. Employers withholding $300 or more license fee per quarter must file on a monthly basis upon notification from the Finance Director or his or her designee. Withholding less than $300 license fee per quarter shall require the employer to file on a quarterly basis. An employer’s filing status may not be changed unless permission is granted by the Finance Director.
      (2)   Returns required to be filed monthly shall be due on or before the fifteenth day of the month next following each monthly period, except the return for the last month of the calendar year, which shall be due on January 31.
      (3)   Returns required to be filed quarterly shall be due on or before the last day of the month following each quarterly period.
   (C)   Every employer who fails to withhold or pay to the county any sums required by this subchapter to be withheld and paid shall be personally and individually liable to the county for any sum or sums withheld or required to be withheld in accordance with the provisions of this section.
   (D)   If the due date of a return falls on a Saturday, Sunday, or legal holiday, the return due date shall be the next succeeding day which is not a Saturday, Sunday, or legal holiday. If the envelope bearing a return is postmarked within 48 hours of midnight on the due date, interest and penalties shall not be assessed. Returns submitted other than by mail must be received on or before the return due date.
   (E)   The county shall have a lien upon all the property of any employer who fails to withhold or pay over to the county sums required to be withheld under this section. If the employer withholds, but fails to pay the amounts withheld to the county, the lien shall commence as of the date the amounts withheld were required to be paid to the county. If the employer fails to withhold, the lien shall commence at the time the liability of the employer is assessed by the county.
   (F)   Every employer required to deduct and withhold tax under this section shall annually complete and file on a form furnished or approved by the Finance Director, a reconciliation of the occupational license tax withheld where compensation is paid or payable to employees. Either copies of federal forms W-2 and W-3, transmittal of wage and tax statements, or a detailed employee listing with the required equivalent information, as determined by the Finance Director, shall be submitted.
   (G)   Every employer shall furnish each employee a statement on or before January 31 of each year showing the amount of compensation and occupational license tax deducted by the employer from the compensation paid to the employee for payment to the county during the preceding calendar year.
   (H)   An employer shall be liable for the payment of the tax required to be deducted and withheld under this section.
   (I)   The President, Vice-President, Secretary, Treasurer, or any other person holding an equivalent corporate office of any business entity subject to this section shall be personally and individually liable, both jointly and severally, for any tax required to be withheld from compensation paid or payable to one or more employees of the business entity, and neither the corporate dissolution or withdrawal of the business entity from the county, 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 person holding the corporate office at the time the tax becomes or became obligated. No person shall be personally and individually liable under this division (I) unless such person had authority to collect, truthfully account for, or pay over the tax imposed by this subchapter at the time that the taxes imposed by this subchapter become or became due.
   (J)   Notwithstanding divisions (G) and (H) above, every employee receiving compensation in the county subject to the tax imposed under § 110.17 shall be personally liable for any amount due. In all cases where the employer does not withhold the tax levied under this subchapter from the employee, such employee or employees shall be responsible for filing with the county each quarter in the same manner as if he, she, or they were the employer.
(Ord. KOC 220.17 (2006), passed 11-21-2006)