(a) In accordance with rules and regulations prescribed by the Tax Administrator, each employer within or doing business within the City shall deduct at the time of payment of such salary, wage, commission or other compensation, the tax of two percent (2%) of the gross salaries, wages, commissions or other compensation due from the employer to the employee or the tips or gratuities reported to the employer by each employee for social security or federal income tax purposes and shall make a return and pay to the Tax Administrator the amount of taxes so deducted on a monthly basis, due on the twentieth day following the month. The return shall be on a form or forms prescribed therefor by the Tax Administrator and shall be subject to the rules and regulations prescribed therefor by the Tax Administrator. Such employer shall be liable for 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 City, as a trustee for the benefit of the City and 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.
(c) On or before March 1 of each year each employer shall file a withholding return setting forth the names and addresses of all employees from whose compensation the tax was withheld during the preceding calendar year and the amount of tax withheld from his employees and such other information as may be required by the Tax Administrator. All payments not subject to withholding shall be reported on a form required by the Tax Administrator.
(d) The Tax Administrator for good cause may require immediate returns and payments to be submitted to his or her office.
(e) The failure of any employer residing either within or outside this City to collect the amounts prescribed herein shall not relieve the employee from the payment of the tax in compliance with this chapter.
(f) All taxes due shall be paid to the City before the last day of the following month, providing the tax due is in the amount of one hundred dollars ($100.00) or more. Otherwise, payment of taxes shall be as follows:
(1) For three months ending March 31, on or before April 30;
(2) For three months ending June 30, on or before July 31;
(3) For three months ending September 30, on or before October 31;
(4) For three months ending December 31, on or before January 31.
(g) Upon determination and finding by the Tax Administrator that monthly or quarterly payments would result in a delay that may jeopardize collection of tax withheld, he or she may order that payment of the tax be made weekly, and such payment shall be made within seven days following the close of the period for which the jeopardy payment is made. Such an order shall be delivered to the taxpayer personally or by certified mail and remains in effect until the Tax Administrator notifies the employer to the contrary.
(h) The officer or 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 chapter. 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.
(Ord. 1995-140. Passed 7-11-95.)