(A) Withholding by employer. Each employer within or doing business within the municipality who employs one or more persons on a salary, wage, commission or other compensation basis shall deduct, when such salary, wage, commission or other compensation is paid, allocated, apportioned or set aside, the tax at the rate provided in § 35.03 hereof on the qualifying wages due by such employer to each such employee. The employer shall make a return and pay to the Tax Administrator the amount of taxes so deducted in accordance with § 35.05(B)(1) or (2). 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. Every employer or officer of a corporation is deemed to be a trustee for this municipality in collecting and holding the tax required under this chapter to be withheld and the funds so collected by such withholding are deemed to be trust funds.
(B) Employers shall pay to the municipality all income taxes withheld or required to be deducted and withheld on either a semimonthly, monthly or quarterly basis depending on the amount of taxes involved according to the following payment schedule:
(1) Semimonthly payments of the taxes deducted are to be made by an employer if:
(a) The total taxes deducted in the prior calendar year were $12,000 or more, or
(b) The amount of taxes deducted for any month in the preceding quarter exceeded $1,000.
Such payment shall be paid to the municipality within three banking days after the fifteenth and the last day of each month.
(2) Monthly payments of taxes withheld shall be made by an employer if the taxes withheld in the prior calendar year were less than $12,000 but more than $1,199 or if the taxes withheld during any month for the preceding quarter exceeded $100. Such payments shall be made to the municipality within 15 days after the close of each calendar month.
(3) All employers not required to make semimonthly or monthly payments of taxes withheld under divisions (1) and (2) above shall make quarterly payments no later than the last day of the month following the end of each quarter.
(C) Each employer, on or before February 28, unless written request for 30 days extension is made to and granted by the Tax Administrator or his or her delegate, following any calendar year in which such deductions have been made, or should have been made by an employer, shall file with the Tax Administrator or his or her delegate an information return (City of Dublin: Reconciliation of Dublin Income Tax withheld from wages) for each employee from whom income tax has been or should have been withheld showing the name, address, zip code and social security number of each such employee, the total amount of salaries, wages, commissions, lottery winnings, prize moneys, tips and gratuities and other compensation paid the employee during the year and the amount of municipal income tax withheld from each employee. If the total tax withheld from any employee included tax withheld and remitted to another municipality, the amount of same shall be separately shown on the return of information to the municipality concerning each employee.
(D) In addition to the wage reporting requirements of this section, any person required by the Internal Revenue Service to report on Form 1099-Misc payments to individuals not treated as employees for services performed shall also report such payments to the municipality when the services were performed in the municipality. The information may be submitted on a listing, and shall include the name, address, and social security number (or federal identification number), and the amount of the payments made. Federal form(s) 1099 may be submitted in lieu of such listing. The information shall be filed annually on or before February 28 following the end of such calendar year.
(E) 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.
(1) An employee is not relieved from liability for a tax by the failure of the employer to withhold the tax as required by the municipality or by the employer's exemption from the requirement to withhold the tax.
(2) The failure of an employer to remit to the municipality 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.
(F) The officer or the employee having control or supervision of or charged with the responsibility of filing the report and making payment, is personally liable for failure to file the report or pay the tax due as required by this section. The dissolution of a corporation does not discharge an officer's or employee's liability for a prior failure of the corporation to file returns or pay tax due.
('80 Code, § 181.07) (Ord. 100-90, passed 11-5-90; Am. Ord. 116-03, passed 11-17-03)