(a) Withholding by Employer. Each employer within, or doing business within, the Municipality who employees one or more persons on a salary, wage, commission or other compensation basis shall deduct, at the time of the payment of such salaries, wages, commissions or other compensation, the tax of one and one-half percent (1 ½%) of the gross salaries, wages, commissions or other compensation due by such employer to each such employee and shall, beginning with the first quarter in 1994, make a return and pay to the Tax Commissioner the amount of taxes so deducted according to the hereinafter set forth payment schedule. Such return shall be on a form or forms prescribed by or acceptable to the Tax Commissioner and shall be subject to the rules and regulations prescribed therefor by the Tax Commissioner.
(1) Monthly payments of taxes withheld shall be made by an employer if the taxes deducted in the prior calendar year were more than five thousand dollars ($5,000) or if such deductions otherwise normally exceed five hundred dollars ($500.00) per month. Such payments shall be made to the Municipality no later than the last day of the following month.
(2) All employers not required to make monthly payments of taxes withheld shall make quarterly payments no later than the last day of the month following each calendar quarter. However, each employer shall be permitted to remit to the Tax Commissioner the taxes he has withheld from his employees during the immediate preceding month.
(b) Employer Considered as Trustee. Each employer in collecting such 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. Each employer shall be liable for the payment of the tax required to be deducted and withheld, whether or not such tax, in fact, has been withheld.
(c) Corporate Officers Personal Liability. It shall be the responsibility, jointly and severally, of the president and treasurer of each corporation, and person in charge of the employer’s place of business within the Municipality if the president and treasurer are not residents of Hamilton County, Ohio, required to withhold the tax from wages of its employees under this section, to see that all such taxes so withheld are paid to the Municipality in accordance with the provisions of this section. In the event taxes withheld by a corporation from the salaries of its employees are not paid to the Municipality in accordance with the provisions of this section, the president, treasurer and such person in charge of such corporation shall each be criminally liable under the provisions of Section 181.99
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(Ord. 94-13. Passed 2-28-94.)